Accountability and Control of Public Spending in a Decentralised and Delegated Environment

摘要

This article provides an overview of different accountability and control issues in public spending. In a decentralised environment, public spending needs ome degree of fiscal discipline, favourable institutional relationships, a stable negotiation framework, management co-operation, permanent and transparent reporting, and reliable and co-operative control structures across levels of government. The article discusses elements such as the role of the supreme audit institution in external and legislative control, the creation of audit committees to reinforce internal control, the use of performance contracts between ministries and agencies to ensure accountability and the search for efficiency, the use of third-party providers in public service delivery (including publicprivate partnerships) and the implications for government monitoring and control, and the use of performance information and programme evaluation.