Subnational Budget Process and Practices in Nepal : Findings and Observations from an Assessment in Three Pilot Districts
Nepal embarked on a process of decentralization, first through the 1999 Local Self Governance Act, which introduced major policy reforms to devolve decision-making power to local bodies, and later through its 2007 interim constitution, which abol¬i...
| Main Author: | |
|---|---|
| Format: | Brief |
| Language: | English en_US |
| Published: |
Washington, DC
2014
|
| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2014/01/19904820/nepal-subnational-budget-process-practices-nepal-findings-observations-assessment-three-pilot-districts http://hdl.handle.net/10986/20086 |
| id |
okr-10986-20086 |
|---|---|
| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCESS TO RESOURCES ACCOUNTABILITY ACCREDITATION ANNUAL BUDGET ANNUAL BUDGET PROCESS ANNUAL EXPENDITURE CEILINGS AUDIT SYSTEM AUDITING AUDITOR GENERAL AUDITORS BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET CYCLE BUDGET DOCUMENTS BUDGET EXECUTION BUDGET FORMULATION BUDGET FORMULATION PROCESS BUDGET INFORMATION BUDGET LITERACY BUDGET PREPARATION BUDGET PRESENTATION BUDGET PROPOSALS BUDGET RESOURCES BUDGET TRANSPARENCY BUDGETARY ALLOCATIONS BUDGETARY FRAMEWORK BUDGETARY INFORMATION BUDGETARY PRACTICES BUDGETARY PROCESS BUDGETING CAPACITY BUILDING CAPACITY-BUILDING CAPITAL EXPENDITURES CAPITAL INVESTMENT CAPITAL SPENDING CENTRAL BANK CENTRAL GOVERNMENT CHECKS CITIZEN ENGAGEMENT CIVIL SOCIETY CIVIL SOCIETY GROUPS CIVIL SOCIETY ORGANIZATIONS CIVIL SOCIETY REPRESENTATIVES COMPTROLLER GENERAL CONSTITUENT CONSULTATION CONSULTATIONS CORRUPTION COST EFFECTIVENESS COST ESTIMATES COST-EFFECTIVENESS DECENTRALIZATION DECISION MAKING DECISION-MAKING DELIVERY OF SERVICES DISTRICT DISTRICT BUDGET DISTRICT EDUCATION DISTRICT LEVEL DISTRICT OFFICES DISTRICT-LEVEL DISTRICTS EFFECTIVENESS OF GOVERNMENT EFFICIENT USE ELECTED REPRESENTATIVES ELECTION ELECTIONS EXPENDITURE EXPENDITURE ESTIMATES EXPENDITURE LEVELS EXPENDITURE PRIORITIES EXTERNAL AUDIT FIGURES FINANCIAL INFORMATION FINANCIAL STATEMENTS FOCUS GROUP FOCUS GROUP DISCUSSIONS GOVERNMENT EXPENDITURES HUMAN RESOURCES INFORMATION DISCLOSURE INFRASTRUCTURE PROJECTS INSTITUTIONAL CAPACITY INSTITUTIONAL FRAMEWORK INTENDED BENEFICIARIES INTERGOVERNMENTAL TRANSFERS INTERMEDIARIES INTERMEDIARY INTERNAL AUDITS INTERVIEWS INVESTMENT PROJECTS LACK OF TRANSPARENCY LINE MINISTRIES LOCAL GOVERNMENT LOCAL INFRASTRUCTURE LOCAL REPRESENTATIVES MACROECONOMIC MANAGEMENT MEDIUM-TERM EXPENDITURE MINISTRY OF FINANCE MINISTRY PROGRAMS MUNICIPALITIES MUNICIPALITY NATIONAL BUDGET NATIONAL BUDGET PROCESS NATIONAL PLANNING NEGOTIATIONS PARLIAMENTARIANS PARLIAMENTARY AFFAIRS PARLIAMENTARY COMMITTEES PARTICIPATORY PROCESSES PERFORMANCE AUDITS PERFORMANCE MEASURES POLICY REFORMS POLITICAL PARTIES POLITICAL PARTY POLITICAL UNCERTAINTY PRIME MINISTER PROGRAM IMPLEMENTATION PROGRAMS PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT REFORM PUBLIC EXPENDITURE SYSTEM PUBLIC EXPENDITURES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT REFORM PUBLIC HEALTH PUBLIC INTEREST REPRESENTATIVES REVENUE ASSIGNMENTS REVENUE SOURCES ROLLING MEDIUM-TERM EXPENDITURE FRAMEWORK SECTOR MINISTRIES SECTOR PROGRAMS SERVICE DELIVERY SOCIAL ACCOUNTABILITY SOCIAL AUDITS SOCIAL DEVELOPMENT STAKEHOLDERS STANDARD CONTRACT SUBNATIONAL SUPREME AUDIT INSTITUTION TRANSPARENCY TREASURY TRUST FUND UNCERTAINTY USER GROUPS VILLAGE VILLAGES |
| spellingShingle |
ACCESS TO RESOURCES ACCOUNTABILITY ACCREDITATION ANNUAL BUDGET ANNUAL BUDGET PROCESS ANNUAL EXPENDITURE CEILINGS AUDIT SYSTEM AUDITING AUDITOR GENERAL AUDITORS BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET CYCLE BUDGET DOCUMENTS BUDGET EXECUTION BUDGET FORMULATION BUDGET FORMULATION PROCESS BUDGET INFORMATION BUDGET LITERACY BUDGET PREPARATION BUDGET PRESENTATION BUDGET PROPOSALS BUDGET RESOURCES BUDGET TRANSPARENCY BUDGETARY ALLOCATIONS BUDGETARY FRAMEWORK BUDGETARY INFORMATION BUDGETARY PRACTICES BUDGETARY PROCESS BUDGETING CAPACITY BUILDING CAPACITY-BUILDING CAPITAL EXPENDITURES CAPITAL INVESTMENT CAPITAL SPENDING CENTRAL BANK CENTRAL GOVERNMENT CHECKS CITIZEN ENGAGEMENT CIVIL SOCIETY CIVIL SOCIETY GROUPS CIVIL SOCIETY ORGANIZATIONS CIVIL SOCIETY REPRESENTATIVES COMPTROLLER GENERAL CONSTITUENT CONSULTATION CONSULTATIONS CORRUPTION COST EFFECTIVENESS COST ESTIMATES COST-EFFECTIVENESS DECENTRALIZATION DECISION MAKING DECISION-MAKING DELIVERY OF SERVICES DISTRICT DISTRICT BUDGET DISTRICT EDUCATION DISTRICT LEVEL DISTRICT OFFICES DISTRICT-LEVEL DISTRICTS EFFECTIVENESS OF GOVERNMENT EFFICIENT USE ELECTED REPRESENTATIVES ELECTION ELECTIONS EXPENDITURE EXPENDITURE ESTIMATES EXPENDITURE LEVELS EXPENDITURE PRIORITIES EXTERNAL AUDIT FIGURES FINANCIAL INFORMATION FINANCIAL STATEMENTS FOCUS GROUP FOCUS GROUP DISCUSSIONS GOVERNMENT EXPENDITURES HUMAN RESOURCES INFORMATION DISCLOSURE INFRASTRUCTURE PROJECTS INSTITUTIONAL CAPACITY INSTITUTIONAL FRAMEWORK INTENDED BENEFICIARIES INTERGOVERNMENTAL TRANSFERS INTERMEDIARIES INTERMEDIARY INTERNAL AUDITS INTERVIEWS INVESTMENT PROJECTS LACK OF TRANSPARENCY LINE MINISTRIES LOCAL GOVERNMENT LOCAL INFRASTRUCTURE LOCAL REPRESENTATIVES MACROECONOMIC MANAGEMENT MEDIUM-TERM EXPENDITURE MINISTRY OF FINANCE MINISTRY PROGRAMS MUNICIPALITIES MUNICIPALITY NATIONAL BUDGET NATIONAL BUDGET PROCESS NATIONAL PLANNING NEGOTIATIONS PARLIAMENTARIANS PARLIAMENTARY AFFAIRS PARLIAMENTARY COMMITTEES PARTICIPATORY PROCESSES PERFORMANCE AUDITS PERFORMANCE MEASURES POLICY REFORMS POLITICAL PARTIES POLITICAL PARTY POLITICAL UNCERTAINTY PRIME MINISTER PROGRAM IMPLEMENTATION PROGRAMS PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT REFORM PUBLIC EXPENDITURE SYSTEM PUBLIC EXPENDITURES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT REFORM PUBLIC HEALTH PUBLIC INTEREST REPRESENTATIVES REVENUE ASSIGNMENTS REVENUE SOURCES ROLLING MEDIUM-TERM EXPENDITURE FRAMEWORK SECTOR MINISTRIES SECTOR PROGRAMS SERVICE DELIVERY SOCIAL ACCOUNTABILITY SOCIAL AUDITS SOCIAL DEVELOPMENT STAKEHOLDERS STANDARD CONTRACT SUBNATIONAL SUPREME AUDIT INSTITUTION TRANSPARENCY TREASURY TRUST FUND UNCERTAINTY USER GROUPS VILLAGE VILLAGES World Bank Subnational Budget Process and Practices in Nepal : Findings and Observations from an Assessment in Three Pilot Districts |
| description |
Nepal embarked on a process of
decentralization, first through the 1999 Local Self
Governance Act, which introduced major policy reforms to
devolve decision-making power to local bodies, and later
through its 2007 interim constitution, which abol¬ished a
feudal state structure and established a federal system of
governance that prioritized local government. These reforms
presented an important opportunity to not only improve
efficiency but also engage citizens at the subnational
level. However, they have not yet translated into a more
efficient use of budget resources at the subnational level
or enhanced citizen under¬standing of budget processes. It
was in this context that the Budget Transparency Initiative
(BTI) piloted an innovative approach in 2011 to simplify,
analyze, and disclose budgets at the subnational level and
to build awareness and capacity among government officials
and citizens that could promote a public dialogue around
public expenditures through social accountability
approaches. In this context, under the aegis of the BTI, a
study was conducted in 2011 to assess the gaps between
policies and actual implementation of the budget at the
subnational level in three pilot districts in Nepal Kaski,
Dolakha, and Nawalparasi. nalysis from the study, in-depth
interviews, and focus group discussions revealed several
gaps between policy and prac¬tice in subnational budget
formulation and execution processes, such as the
predominance of top-down processes, lack of cost-benefit
analyses in budget allocation decisions, delays in
communication of budget ceilings and release of allocations,
and capture of user committees. This note describes the
institutional framework underlying this context, outlines
the methodology used, and presents key findings and
observations from the study. |
| format |
Publications & Research :: Brief |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Subnational Budget Process and Practices in Nepal : Findings and Observations from an Assessment in Three Pilot Districts |
| title_short |
Subnational Budget Process and Practices in Nepal : Findings and Observations from an Assessment in Three Pilot Districts |
| title_full |
Subnational Budget Process and Practices in Nepal : Findings and Observations from an Assessment in Three Pilot Districts |
| title_fullStr |
Subnational Budget Process and Practices in Nepal : Findings and Observations from an Assessment in Three Pilot Districts |
| title_full_unstemmed |
Subnational Budget Process and Practices in Nepal : Findings and Observations from an Assessment in Three Pilot Districts |
| title_sort |
subnational budget process and practices in nepal : findings and observations from an assessment in three pilot districts |
| publisher |
Washington, DC |
| publishDate |
2014 |
| url |
http://documents.worldbank.org/curated/en/2014/01/19904820/nepal-subnational-budget-process-practices-nepal-findings-observations-assessment-three-pilot-districts http://hdl.handle.net/10986/20086 |
| _version_ |
1764444470377447424 |
| spelling |
okr-10986-200862021-04-23T14:03:53Z Subnational Budget Process and Practices in Nepal : Findings and Observations from an Assessment in Three Pilot Districts World Bank ACCESS TO RESOURCES ACCOUNTABILITY ACCREDITATION ANNUAL BUDGET ANNUAL BUDGET PROCESS ANNUAL EXPENDITURE CEILINGS AUDIT SYSTEM AUDITING AUDITOR GENERAL AUDITORS BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET CYCLE BUDGET DOCUMENTS BUDGET EXECUTION BUDGET FORMULATION BUDGET FORMULATION PROCESS BUDGET INFORMATION BUDGET LITERACY BUDGET PREPARATION BUDGET PRESENTATION BUDGET PROPOSALS BUDGET RESOURCES BUDGET TRANSPARENCY BUDGETARY ALLOCATIONS BUDGETARY FRAMEWORK BUDGETARY INFORMATION BUDGETARY PRACTICES BUDGETARY PROCESS BUDGETING CAPACITY BUILDING CAPACITY-BUILDING CAPITAL EXPENDITURES CAPITAL INVESTMENT CAPITAL SPENDING CENTRAL BANK CENTRAL GOVERNMENT CHECKS CITIZEN ENGAGEMENT CIVIL SOCIETY CIVIL SOCIETY GROUPS CIVIL SOCIETY ORGANIZATIONS CIVIL SOCIETY REPRESENTATIVES COMPTROLLER GENERAL CONSTITUENT CONSULTATION CONSULTATIONS CORRUPTION COST EFFECTIVENESS COST ESTIMATES COST-EFFECTIVENESS DECENTRALIZATION DECISION MAKING DECISION-MAKING DELIVERY OF SERVICES DISTRICT DISTRICT BUDGET DISTRICT EDUCATION DISTRICT LEVEL DISTRICT OFFICES DISTRICT-LEVEL DISTRICTS EFFECTIVENESS OF GOVERNMENT EFFICIENT USE ELECTED REPRESENTATIVES ELECTION ELECTIONS EXPENDITURE EXPENDITURE ESTIMATES EXPENDITURE LEVELS EXPENDITURE PRIORITIES EXTERNAL AUDIT FIGURES FINANCIAL INFORMATION FINANCIAL STATEMENTS FOCUS GROUP FOCUS GROUP DISCUSSIONS GOVERNMENT EXPENDITURES HUMAN RESOURCES INFORMATION DISCLOSURE INFRASTRUCTURE PROJECTS INSTITUTIONAL CAPACITY INSTITUTIONAL FRAMEWORK INTENDED BENEFICIARIES INTERGOVERNMENTAL TRANSFERS INTERMEDIARIES INTERMEDIARY INTERNAL AUDITS INTERVIEWS INVESTMENT PROJECTS LACK OF TRANSPARENCY LINE MINISTRIES LOCAL GOVERNMENT LOCAL INFRASTRUCTURE LOCAL REPRESENTATIVES MACROECONOMIC MANAGEMENT MEDIUM-TERM EXPENDITURE MINISTRY OF FINANCE MINISTRY PROGRAMS MUNICIPALITIES MUNICIPALITY NATIONAL BUDGET NATIONAL BUDGET PROCESS NATIONAL PLANNING NEGOTIATIONS PARLIAMENTARIANS PARLIAMENTARY AFFAIRS PARLIAMENTARY COMMITTEES PARTICIPATORY PROCESSES PERFORMANCE AUDITS PERFORMANCE MEASURES POLICY REFORMS POLITICAL PARTIES POLITICAL PARTY POLITICAL UNCERTAINTY PRIME MINISTER PROGRAM IMPLEMENTATION PROGRAMS PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT REFORM PUBLIC EXPENDITURE SYSTEM PUBLIC EXPENDITURES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT REFORM PUBLIC HEALTH PUBLIC INTEREST REPRESENTATIVES REVENUE ASSIGNMENTS REVENUE SOURCES ROLLING MEDIUM-TERM EXPENDITURE FRAMEWORK SECTOR MINISTRIES SECTOR PROGRAMS SERVICE DELIVERY SOCIAL ACCOUNTABILITY SOCIAL AUDITS SOCIAL DEVELOPMENT STAKEHOLDERS STANDARD CONTRACT SUBNATIONAL SUPREME AUDIT INSTITUTION TRANSPARENCY TREASURY TRUST FUND UNCERTAINTY USER GROUPS VILLAGE VILLAGES Nepal embarked on a process of decentralization, first through the 1999 Local Self Governance Act, which introduced major policy reforms to devolve decision-making power to local bodies, and later through its 2007 interim constitution, which abol¬ished a feudal state structure and established a federal system of governance that prioritized local government. These reforms presented an important opportunity to not only improve efficiency but also engage citizens at the subnational level. However, they have not yet translated into a more efficient use of budget resources at the subnational level or enhanced citizen under¬standing of budget processes. It was in this context that the Budget Transparency Initiative (BTI) piloted an innovative approach in 2011 to simplify, analyze, and disclose budgets at the subnational level and to build awareness and capacity among government officials and citizens that could promote a public dialogue around public expenditures through social accountability approaches. In this context, under the aegis of the BTI, a study was conducted in 2011 to assess the gaps between policies and actual implementation of the budget at the subnational level in three pilot districts in Nepal Kaski, Dolakha, and Nawalparasi. nalysis from the study, in-depth interviews, and focus group discussions revealed several gaps between policy and prac¬tice in subnational budget formulation and execution processes, such as the predominance of top-down processes, lack of cost-benefit analyses in budget allocation decisions, delays in communication of budget ceilings and release of allocations, and capture of user committees. This note describes the institutional framework underlying this context, outlines the methodology used, and presents key findings and observations from the study. 2014-09-11T21:22:36Z 2014-09-11T21:22:36Z 2014-01 http://documents.worldbank.org/curated/en/2014/01/19904820/nepal-subnational-budget-process-practices-nepal-findings-observations-assessment-three-pilot-districts http://hdl.handle.net/10986/20086 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ Washington, DC Publications & Research :: Brief |