Public finance management, budget transparency, accountability, financial accountability, budgetary principles, democratic governance, genderization of budget, public policies, financial transparency
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Abstract
This document evaluates the impact of budget on public policies, transparency, and accountability, discussing the challenges and limitations of coordination among actors.
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[...] The role and interactions of the main actors in public finance management 1. Governmental institutions (Ministries of Finance, control agencies) 2. International organizations (IMF, World Bank) II. The impacts of these interactions on the efficiency and transparency of the public financial system 1. Improvement of budget transparency and accountability 2. The challenges and limitations of coordination among actors 2. Budget and public policies Problematic : In what way can the budget process be a lever for reform and the efficiency of public policies? [...]
[...] Solutions to improve the efficiency and legitimacy of the budgetary process 8. Control of the constitutionality of the state's financial action Problématique : What are the stakes and challenges of controlling the constitutionality of the state's financial action for democratic governance? Plan : I. The foundations of the control of the constitutionality of financial action 1. The legal principles and control mechanisms 2. The institutions responsible for constitutional control II. The impacts and challenges of this control on public financial management 1. The positive effects on transparency and financial accountability 2. [...]
[...] The Positive Impacts: Increased Flexibility and Efficiency 2. The Challenges and Criticisms: Coordination, Accountability, and Control 6. The Evolution of Budgetary Principles Problématique : How do the evolutions of budgetary principles reflect the changes in economic and social contexts? Plan : I. Traditional budgetary principles and their recent developments 1. The foundations of classical budgetary principles 2. Recent changes and emerging new principles II. The impacts of these mutations on public financial management 1. The implications for financial transparency and accountability 2. [...]
[...] The necessary budget adjustments to improve the efficiency of policies 3. The genderization of the budget Problematic : How can the integration of the gender dimension in the budget contribute to the reduction of gender inequalities? Plan : I. The foundations and mechanisms of the genderization of the budget 1. The definition and objectives of budgetary genderization 2. The tools and methods for integrating a gender perspective into the budget II. The impacts of budget genderization on gender inequalities 1. Examples of successes and case studies 2. [...]
