Budget and Financial Accountability

​The mission of the Budget and Financial Accountability Program is to strengthen the effectiveness of ministries of finance, the readability and transparency of budget documents, and the management and expenditure of government resources.  OTA works with countries to improve all aspects of the “Budget Cycle” depicted below.


  • Planning helps countries link their strategic goals with priorities.
  • Budgeting focuses on efficient resource allocation including the integration of funding for specific programs within the national budget.
  • Purchasing systems improvements increase the ability of countries to ensure the best goods and services are purchased at the lowest possible cost from reliable vendors in a timely manner.
  • Expenditure system improvements increase available resources, ensure efficient use of resources and increase the financial capacity of countries to fund programs.
  • Reporting strengthens the financial tracking and monitoring capability both at a countrywide and programmatic level.
  • Evaluating the cost effectiveness of programs. ​

 The OTA Budget and Financial Accountability Program provides a range of services focusing on the needs of the country.  Activities include:

  • Reform financial policies and procedures by drafting laws, regulations, standards and manuals;
  •  Introduce and institutionalize fiscal analytical techniques;
  • Implement customized business processes, including manual and automated systems, to improve efficiency and transparency;
  • Assist country in meeting international fiscal standards;
  • Assess organizational structures, recommend changes resulting in improved workflow, staffing  requirements and job descriptions; and
  •  Increase capacity through informal and formal training.
Last Updated: 12/2/2014 4:48 PM