This study examines evidence about the impact of public financial management (PFM) interventions in the field of decentralisation of budgeting. The research questions for this study are:
What is the effectiveness of devolved budgeting models in relation to the efficiency of PFM systems, service delivery, budget allocation, citizen involvement, accountability and anti-corruption?
What factors contribute to, or prevent, the decentralisation of budgeting?
Under what circumstances does devolved budgeting yield the greatest impacts? (This includes effectiveness of interventions, critical success factors and barriers, and the dynamics between central ministries and devolved and decentralised units
Mills, L. Decentralisation of Budgeting Processes: Rapid Evidence Assessment. Department for International Development, London and University of Birmingham, Birmingham (2016) 51p