PUBLIC SECTOR GOVERNANCE AND ACCOUNTABILITY SERIES …

PUBLIC SECTOR GOVERNANCE AND ACCOUNTABILITY SERIES

FISCAL MANAGEMENT

Edited by ANWAR SHAH

FISCAL MANAGEMENT

Introduction to the Public Sector Governance and Accountability Series

Anwar Shah, Series Editor

A well-functioning public sector that delivers quality public services consistent with citizen preferences and that fosters private market-led growth while managing fiscal resources prudently is considered critical to the World Bank's mission of poverty alleviation and the achievement of Millennium Development Goals. This important new series aims to advance those objectives by disseminating conceptual guidance and lessons from practices and by facilitating learning from each others' experiences on ideas and practices that promote responsive (by matching public services with citizens' preferences), responsible (through efficiency and equity in service provision without undue fiscal and social risk), and accountable (to citizens for all actions) public governance in developing countries.

This series represents a response to several independent evaluations in recent years that have argued that development practitioners and policy makers dealing with public sector reforms in developing countries and, indeed, anyone with a concern for effective public governance could benefit from a synthesis of newer perspectives on public sector reforms. This series distills current wisdom and presents tools of analysis for improving the efficiency, equity, and efficacy of the public sector. Leading public policy experts and practitioners have contributed to the series.

The first seven volumes in the series (Fiscal Management, Public Services Delivery, Public Expenditure Analysis, Tools for Public Sector Evaluations, Macrofederalism and Local Finances, International Practices in Local Governance, and Citizen-Centered Governance) are concerned with public sector accountability for prudent fiscal management; efficiency and equity in public service provision; safeguards for the protection of the poor, women, minorities, and other disadvantaged groups; ways of strengthening institutional arrangements for voice and exit; methods of evaluating public sector programs, fiscal federalism, and local finances; international practices in local governance; and a framework for responsive and accountable governance.

Public Services Delivery

Edited by Anwar Shah

Tools for Public Sector Evaluations

Edited by Anwar Shah

Macrofederalism and Local Finances

Edited by Anwar Shah

Public Expenditure Analysis

Edited by Anwar Shah

International Practices in Local Governance

Edited by Anwar Shah

Citizen-Centered Governance

Matthew Andrews and Anwar Shah

PUBLIC SECTOR GOVERNANCE AND ACCOUNTABILITY SERIES

FISCAL MANAGEMENT

Edited by ANWAR SHAH

THE WORLD BANK Washington, D.C.

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