Environmental Engineering Reference
In-Depth Information
independent
fiscal councils and to adopt medium-term expenditure frameworks.
New regulations were approved at the European Union level establishing that
member states must have independent
fiscal institutions and requiring additional
reporting by national authorities to the EU on the country
fiscal performance.
According to the World Bank (
2013
), by the end of 2008, two thirds of the
countries had adopted medium-term expenditure frameworks (MTEF). MTEF
expand the time horizon of a typical single-year budget for several years, allowing
for a multi-year commitment of resources to policies and the consideration of
possible trade-offs between short and medium-term objectives. Their adoption
enhances allocative ef
'
s
fiscal discipline.
To make governments more accountable for service outcomes and results,
several countries have also introduced performance budgets. Common examples of
performance budgets are programme budgets, which associate resources and results
in a speci
ciency and sound
c programme, allowing for cost-bene
t analysis.
7 Subnational Government Accountability
The quality of public service delivery varies considerably across countries, espe-
cially in the developing world, and frequently services fail poor people. Good
governance requires effective and accountable socio political and administrative
systems with transparent and participatory processes that address human needs
taking environmental sustainability into consideration. Therefore, decentralization
measures need to be accompanied by a strengthening of subnational governments
'
accountability. Otherwise, subnational governments may abuse and misuse their
new discretionary powers or these can be captured by local elites eager to extract
rents.
Accountability has several dimensions. Subnational governments are politically
accountable to citizens-voters on the policies implemented and the type, quantity
and quality of services provided. Decentralization involves giving administrative
autonomy to subnational governments on issues such as recruitment, procurement,
legislation and regulation. Therefore, subnational of
cials are accountable to their
top administrative of
cers and outside bodies on the administrative decisions they
adopt within their discretionary powers. Finally,
financial accountability refers to
responsibility on issues related to the management of local
finances and its out-
comes. Accountability can be fostered from a public or supply side perspective and
from a social or demand side point of view. The former refers to institutional
practices that increase requests for public authorities to explain how they are car-
rying their responsibilities, while the latter considers the pressure for accountability,
which comes from the civil society and citizens.
The political accountability of subnational governments is stronger when elec-
tions are free and fair, several parties and candidates run for of
ce (local political
competition), there is a clear separation of powers between the executive and the
legislative branches of government and courts are independent. Examples of public
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