Our Money Our Responsibility Essay

45516 Words Feb 26th, 2014 183 Pages
OurOur responsibility money,
A Citizens’ Guide to Monitoring Government Expenditures by Vivek Ramkumar T H E I N T E R N AT I O N A L B U D G E T P R O J E C T

Table of Contents

Foreword and Acknowledgments PART I Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Introduction: Why Civil Society Groups Need to Track and Monitor Budget Spending . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Chapter 1: Overview of the Budget Cycle . . . . . . . . . . . . . . . . . . . . . . . . 6 Chapter 2: Why Government Expenditures Can Deviate from the Annual Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 PART II The Budget Execution Process . . . . .
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 PART IV The Impact Measurement Process . . . . . . . . . . . . . . . 67 Chapter 9: The Impact Measurement Process . . . . . . . . . . . . . . . . . . . 68 Chapter 10: Case Studies on Successful Civil Society Initiatives to Measure Budget Impact . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 1: PAC Develops Citizen Report Cards in India . . . . . . . . 75 2: Hakikazi Catalyst Uses PIMA Cards in Tanzania . . . . . 86 Chapter 11: Other Successful Initiatives to Measure Budget Impact . .96 PART V The Audit and Legislative Oversight Process . . . . . 101 Chapter 12: The Audit and Legislative Oversight Process . . . . . . . . . 102 Chapter 13: Case Studies on Successful Civil Society Initiatives to Engage with the Audit and Legislative Oversight Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 1: Fundar Examines HIV/AIDS Funds in Mexico . . . . . .114 2: HakiElimu Publicizes Trends in Audit Reports in Tanzania . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 3: CCAGG Audits Public Highway Expenditures in the Philippines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .125 4: PSAM Assesses Oversight Systems in South Africa . . .130 Chapter 14: Other Successful Initiatives to Monitor Audit and Legislative

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