KNOWLEDGE PRODUCTS

Spending Review Practices in the Netherlands

October 2022

This is a knowledge product developed for the Program and Performance Budgeting Working Group (PPBWG) that operates within the Budget Community of Practice (BCOP). The Working Group decided to examine this topic because this country has the longest history and most spending reviews conducted over several decades.

This knowledge product provides a step-by-step overview of the spending review process in the Netherlands. It also takes a deeper dive into one specific case – the spending review on child support schemes.

Improving Clarity and Accessibility of Budget Documentation

September 2022

This is a knowledge product developed for the Budget Literacy and Transparency Working Group (BLTWG) that operates within the Budget Community of Practice (BCOP).

Spending Reviews: Trends in PEMPAL Countries Benchmarked to Trends in OECD Countries

August 2022

This knowledge product represents a brief general stocktaking and benchmarking report. Its objective is to briefly review the current practices in spending reviews in PEMPAL countries as of 2021, benchmark to the current practices in OECD countries, and to gain a better understanding of the design, implementation, and challenges.

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Unified Chart of Accounts Design: How to Respond to Reporting Requirements During a Crisis

January 2022

The note supplements a comprehensive paper “Optimizing the Unified Chart of Accounts Design: Tips for Public Financial Management Practitioners” published by the TCOP in 2020. This new note uses the example of the COVID-19 pandemic and takes forward the discussion on additional government reporting needs when existing classifications do not capture the required information.

Government Treasury Single Account and Cash Management in PEMPAL Countries

December 2021

This report aims to benchmark the treasury single account and cash management practices within the PEMPAL community, to help to identify good peer practices and to promote treasury reforms in the member countries. The quantitative core of this paper is the result of the survey conducted among PEMPAL member countries in early 2021.

The note is not an official World Bank document and does not represent the official views of the World Bank.

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Participatory Budgeting for Youth

September 2021

Participatory budgeting (PB) is “a mechanism or a process through which people make decisions on the destination of all or part of the available public resources,”1 and offers several specific benefits, if executed well. It is a process that could help improve governance within a set of reforms, increase community cohesion, and generate trust in government.

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IT Audit. Practical Guidance for Internal Auditors in the Public Sector

June 2021

This paper is based on materials and discussions at a Smart Interactive Talk with IACOP country auditor members, including IT auditors, which featured a presentation by an information technology audit expert entitled “Virtual Training on IT Audit”.

Guidance on Monitoring of the Internal Audit Function by the Central Harmonization Unit

February 2021

This document has been developed by the IACOP to capture the main findings of the first two meetings of the Central Harmonization Unit (CHU) Challenges Working Group.

Conducting Rapid Spending Reviews to Identify Measures for Budget Balancing

January 2021

The development of this knowledge product was motivated by the global budgetary pressure stemming from both reduced revenues and increased expenditure needs resulting from COVID-19 pandemic. This report provides some valuable and innovative options for our countries to consider in conducting rapid spending reviews with a goal of identifying budget balancing measures.

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Participatory Budgeting: Public Participation Mechanisms for National Ministries of Finance

December 2020

The development of this knowledge product was motivated by the need to provide specific advice for the national Ministries of Finance on participatory budgeting, given that such initiatives are globally prevalent at the subnational level. This report provides useful advice for our countries on potential mechanisms for the national Ministries of Finance to design participatory budgeting initiatives at national level and to facilitate participatory budgeting at subnational level.