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UNICEF Social Inclusion, Policy and Budgeting

Budgeting and budgetary institutions

Cover Image
AUTHOR Anwar Shaw
TYPE Working Paper
DATE 2007
TOPIC Budgeting for children

Budgetary institutions have historically played a critical role in a gradual movement toward responsive, responsible and accountable public goverance in industrial countries. Yet the electorate in those countries is not satisfied with this process because significant problems of political opportunism and fiscal mismanagement remain. A comprehensive budget that includes all government operations, a results-based chain demonstrating their performance, transparency of the budget process, and use of the budget as an instrument for strategic management and citizen empowerment are seen as important elements of a reform to overcome perceived limitations of budgetary institutions.

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