Practitioners' Toolkit for Agriculture Public Expenditure Analysis

World Bank

World Bank

关键词: ACCOUNTABILITY;    ACCOUNTABILITY ARRANGEMENTS;    ACCOUNTABILITY MECHANISMS;    ACCOUNTABILITY OF PUBLIC SPENDING;    ACCOUNTING;   

RP-ID  :  60015

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This toolkit for analyzing publicexpenditures in agriculture contributes to a broader effortto enhance the focus, quality, and appropriate scaling ofpublic spending in the sector. More specifically, thetoolkit has two goals: to provide checklists forpractitioners conducting various kinds of agriculture publicexpenditure analyses, and to provide selected examples onaspects of the checklist to help guide analysis. The toolkitpresents a diversity of approaches and describes experiencesboth positive and negative in conducting agricultural publicspending analyses in different settings and with differentobjectives. It offers checklists of issues and options,rather than a minimum list of issues to be covered. Needs,existing work time, and budget constraints will likely drivethe selection of the checklist topics to be covered in anygiven analysis of public expenditures. The toolkit isorganized to facilitate this selectivity of topic, whilemaintaining a strategic perspective. The supporting examplesdraw on numerous analyses of public expenditures in agricultures.