In most countries, parliament has the constitutional mandate to both oversee and hold government to account. In light of the increased focus on good governance, academics and legislative strengthening practitioners are re-examining parliament's oversight function with a view to increasing public financial accountability, curbing corruption, and contributing to poverty reduction. This volume brings together research from many different perspectives and many different legislative settings worldwide. As the country case studies in section III demonstrate, the accountability mechanisms or oversight tools available to the legislature vary based on constitutionally defined powers of the legislature, institutional arrangements between the branches of government, divisions of authority between national, regional, and local governments, the degree of legitimacy conferred on the legislature, and the resources available to it. The budget process provides critical opportunities. Section II of this volume is devoted to examining budget oversight from the formulation and approval of the budget, to implementation and the ex post examination of the public accounts. Special attention is also paid to mechanisms to assist parliaments such as Public Accounts Committees and independent parliamentary budget offices. This title will be of interest to parliamentarians and parliamentary staff, legislative strengthening practitioners, and students of legislative development.

This book investigates Parliaments’ capacity to oversee government activities, policies and expenditures. Utilising a comparative approach, the book presents a new examination of oversight tools and discusses the conditions under which such tools are employed effectively. The result of a 9-year collaboration between the authors, this book draws from the findings of survey data collected by the World Bank Institute and the Inter-Parliamentary Union, analysing information from 120 parliaments. The book represents a rigorous attempt to test whether international organizations are correct in claiming that the quality of democracy and good governance can be improved by strengthening the oversight capacity of legislatures. It discusses the tools available to parliaments worldwide, and taking a comparative approach considers which tools are more or less common, how oversight capacity can be estimated, how oversight capacity is related to other institutional and constitutional factors, and above all what ensures that oversight tools are used effectively. This analysis reveals that while the quality of democracy and good governance benefit from effective oversight, oversight effectiveness cannot be reduced to oversight capacity. The book urges policy makers and reformers to change their approach from strengthening capacity to securing that the capacity is put to good use. Parliamentary Oversight Tools will be of interest to students, scholars and practitioners of legislative politics and governance.

This book sheds new light on the often shadowy, but essential role of committees, which exist in modern parliaments around the globe, and it questions the conventional notion that the ‘real’ work of parliament happens in committees. Renowned country specialists take a close look at what goes on in committees and how it matters for policy making. While committees are seen as the central place where policy is made, they often hold their sessions closed to the public and calls for transparency are growing. To understand this "black box" it is necessary to look within but also beyond the walls of the committee rooms and parliament buildings. Bringing together formal and informal aspects, rules and practices shows that committees are not a paradise of policy making. They have great relevance nonetheless: as crystallization points in the policy networks, as drivers for division of labor and for socialization and the integration of MPs. The new insights presented in this book will be of interest to scholars, students and professionals in parliamentary affairs, legislative studies, government, and comparative politics. They are also relevant for political analysts, journalists, and policymakers.

The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.

The federal government wastes your tax dollars worse than a drunken sailor on shore leave. The 1984 Grace Commission uncovered that the Department of Defense spent $640 for a toilet seat and $436 for a hammer. Twenty years later things weren't much better. In 2004, Congress spent a record-breaking $22.9 billion dollars of your money on 10,656 of their pork-barrel projects. The war on terror has a lot to do with the record $413 billion in deficit spending, but it's also the result of pork over the last 18 years the likes of: - $50 million for an indoor rain forest in Iowa - $102 million to study screwworms which were long ago eradicated from American soil - $273,000 to combat goth culture in Missouri - $2.2 million to renovate the North Pole (Lucky for Santa!) - $50,000 for a tattoo removal program in California - $1 million for ornamental fish research Funny in some instances and jaw-droppingly stupid and wasteful in others, The Pig Book proves one thing about Capitol Hill: pork is king!