About the Authors

Richard Allen is a senior staff member of the World Bank and Head of the Public Expenditure and Financial Accountability (PEFA) Program. He was previously a senior official at HM Treasury (the British Ministry of Finance), the OECD and the Asian Development Bank, a UK government diplomat in Washington, D.C., and a board member of the European Investment Bank. He holds degrees in economics from the Universities of Edinburgh and York.

Salvatore Schiavo-Campo, a former senior staff member at the World Bank, Asian Development Bank, IMF, and USAID, and previously Professor and Chairman of Economics at the University of Massachusetts at Boston, is currently an international consultant, including as Senior Advisor for the PEFA Program. With a Ph.D. in economics and a Masters degree in international affairs from Columbia University, and an LL.D. from the Universita di Palermo, he is the author of a dozen books and many articles in public sector management and economic development.

Thomas Columkill Garrity is a consultant to the World Bank and the PEFA program on governance-related issues. He holds a Masters degree in social anthropology from the University of St. Andrews, Scotland; a Master of Business Administration degree from Hult International Business School; and a Master of Arts in Law and Diplomacy degree from the Fletcher School of Law and Diplomacy, Tufts University.

Index

Use of italic b, f, n, and t indicates box, figure, note, and table.

accountability, 12-13, 33-34, 37 See also Country Financial Accountability Assessments (CFAAs); governance principles

accounting, reporting, and external audit

as CFAA focus, 58, 83 as components of public expenditure management, 27, 30b2,

32f1

coverage by assessment instruments, 120tA3.1

as focus of most assessment instruments, 35

international standards for, 111bA2.5 adjustment lending, xi

assessments required for, 36,

47n5

EC audits and, 90-94 fiduciary assessment required

for, 19

PER not formally done for, 35 shift to policy basis for, 4 administrative and financial management capacity

as components of public expenditure management, 27, 31 b2,

32f1

coverage by assessment instruments, 121 tA3.1

limited coverage of, 35 African Development Bank, 82 Albania, 96

Anti-Bribery Convention (1999),

Asian Development Bank, 5, 82 Diagnostic Study of Accounting

and Auditing, 104bA2.2 Financial Management and

Governance Issues in Select-