Topic Guide: the Budget Process

International Public Sector Accounting Standards Board (IPSASB). www.ipsasb.org  

The IPSAS Board develops the international public sector accounting standards (IPSAS). It does so on a consultative process involving auditors, finance ministries, standard setters and individuals. The IPSAS Board comprises of 19 individuals nominated by member bodies of the International Federation of Accountants, accounting firms, international organisations, government institutions and the general public. The meetings to discuss the development and to approve the IPSAS are open to the public and accessible from the IPSASB's website.  

The Global Organization of Parliamentarians Against Corruption (GOPAC). http://gopacnetwork.org/  

GOPAC is an international network of parliamentarians dedicated to good governance and combating corruption throughout the world. GOPAC facilitates an exchange of information and analysis, works towards establishing international benchmarks, and to improve public awareness through a combination of global pressure and national action. GOPAC operates a task force on parliamentary oversight which includes issues of PFM. This parliamentary oversight global task force (GTF-PO) focuses on financial and operational integrity which includes: review of government revenue and expenditures; and legislation and other parliamentary rules establishing government financial control practices, procedures to account for and report revenues and expenditures, as well as procedures and authorities for parliamentary oversight of financial administration. It also includes legislation and other rules which guide and enable parliament to oversee the implementation of the UN Convention against Corruption (UNCAC).  

The Chartered Institute of Public Finance and Accountancy (CIPFA). http://www.cipfa.org  

CIPFA is the world’s only professional accountancy body to specialise in public finance and public service. CIPFA’s 14,000 members work in public services, national audit agencies, major accountancy firms, and in other bodies where public money needs to be effectively and efficiently managed. CIPFA provides its members with a recognised qualification, and provides guidance and expertise, acts as a community of practice and a global network of public sector accountants.

International Budget Partnership (IBP) www.internationalbudget.org  

The IBP works to fight poverty and improve governance by reforming government budget systems and influencing budget policies. Formally, the IBP was a project of the Center on Budget and Policy Priorities, a Washington, DC based think tank. The activities of the IBP have grown to reach a scope and a quality that result in the IBP probably being perceived as an organisation on its own by many. It promotes efforts to make government budgeting more transparent and participatory, more responsive to national priorities, better able to resist corruption, and more efficient and effective. The IBP provides technical and financial assistance, comparative research opportunities, information exchange and peer networking.  

IBP’s Who Does Budget Work Database provides access to civil society organisations and academic institutes and think tanks working on issues related to budget transparency in the countries included in the open budget index (2012: 100 countries).