This training material is the property of the International Monetary Fund (IMF) and is intended for use in IMF Fiscal Affairs Department (FAD) courses. Any reuse requires the permission of the IMF and FAD. Module Institutional Oversight of the Budget and PFM Public Financial Management (PFMx) 11
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This training material is the property of the International Monetary Fund (IMF) and is intended for use in IMF Fiscal Affairs Department (FAD) courses.Any reuse requires the permission of the IMF and FAD.
Module
Institutional Oversight of the Budget and PFM
Public Financial Management (PFMx)11
PFM and Institutional Oversight
Oversight of the Executive
Institutional Oversight
SupremeAuditInstitutions
FiscalCouncils Legislature Citizens/Voters
Judicial
Parliamentary
OtherVariations
§ Legal status of a court§ Makes judgement on government’s financial operations§ Reports to the Legislature and the Executive
§ British auditor-general system§ ‘Ex-post’ reporting§ Reports to the Legislature
§ Board system§ US Government Accountability Office
SupremeAuditInstitutions
FiscalCouncils Legislature Citizens/Voters
Judicial
Parliamentary
OtherVariations
§ Legal status of a court§ Makes judgement on government’s financial operations§ Reports to the Legislature and the Executive
§ British auditor-general system§ ‘Ex-post’ reporting§ Reports to the Legislature
§ Board system§ US Government Accountability Office
SupremeAuditInstitutions
FiscalCouncils Legislature Citizens/Voters
Judicial
Parliamentary
OtherVariations
§ Legal status of a court§ Makes judgement on government’s financial operations§ Reports to the Legislature and the Executive
§ British auditor-general system§ ‘Ex-post’ reporting§ Reports to the Legislature
§ Board system§ US Government Accountability Office
SupremeAuditInstitutions
FiscalCouncils Legislature Citizens/Voters
Judicial
Parliamentary
OtherVariations
§ Legal status of a court§ Makes judgement on government’s financial operations§ Reports to the Legislature and the Executive
§ British auditor-general system§ ‘Ex-post’ reporting§ Reports to the Legislature
§ Board system§ US Government Accountability Office
Source: IMF Fiscal Council Dataset
Source: IMF Fiscal Council Dataset
Source: IMF Fiscal Council Dataset
Fiscal Council Mandates
0
20
40
60
80
100
Unite
dStates
Hungary
Sweden
Switzerland
Norw
ayNe
therland
sJapan
Austria
Denm
ark
Germ
any
Mexico
Luxembo
urg
Belgium
SouthKo
rea
CzechRe
public
Spain
Finland
Iceland
Portugal
Poland
Turkey
Italy
SlovakRepub
licNe
wZealand
Canada
Unite
dKingdo
mAu
stralia
Greece
France
Ireland
Formalpowers Organisation
Source: J. Wehner. 2010. Legislatures and the Budget Process: The Myth of Fiscal Control. NY: Palgrave Macmillan
Organization
Indexoflegislativebudgetinstitutions(Scoresrangefrom0=nocapacityto100=fullcapacity).
(IBP)
(GIFT)
81%
12%
7%
Weak
Limited
Adequate
Source: Open Budget Survey, 2015 Report
Source: Madagascar Citizens Budget
Institutional Oversight
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