Contents -- Acknowledgments -- Abbreviations -- 1. Executive Summary -- Background, Objectives, and Methodology -- Domestic Accountability in the PRS and Budget Processes -- Linking PRSs and Budgets -- Integrating PRS and Budget Reporting -- The Agenda Ahead -- Part One: Findings and Lessons from Country Case Studies -- 2. Introduction -- Background -- Objectives, Scope, and Methodology -- Structure of the Review -- 3. Domestic Accountability in the PRS and Budget Processes: Expectations and Reality -- Accountability: Ownership and Incentives -- Ownership of the PRS and the Budget -- Incentives in the PRS and the Budget -- Summing Up: Accountability Gaps in the PRS and the Budget -- 4. Linking Poverty Reduction Strategies and Budgets -- Mechanisms to Link PRSs and Budgets -- Toward a More Effective Link -- Summing Up -- 5. Integrating PRS and Budget Reporting -- The Nature of Budget and PRS Reporting -- Three Building Blocks -- External and Internal Incentives to Report -- Summing Up -- 6. The Agenda Ahead -- Key Findings -- Practical Lessons and Entry Points for Reform -- Conclusion -- Part Two: Summaries of Country Case Studies -- 7. Albania: Creating an Integrated Planning and Reporting System -- Country Context -- Linking the PRS and the Budget -- Integrating Reporting on the PRS and the Budget -- Ownership and Accountability -- The Integrated Planning System -- Conclusions and Lessons -- 8. Burkina Faso: Aligning Donor Procedures with National Systems -- Country Context -- Linking the PRS and the Budget -- Integrating Reporting on the PRS and the Budget -- Ownership and Accountability -- Conclusions and Lessons -- 9. Madagascar: Toward More Effective Government Leadership -- Country Context -- Linking the PRS and the Budget -- Integrating Reporting on the PRS and the Budget -- Ownership and Accountability -- Conclusions and Lessons.

10. Malawi: Building a Credible Budget for Better Accountability -- Country Context -- Linking the PRS and the Budget -- Integrating Reporting on the PRS and the Budget -- Ownership and Accountability -- Conclusions and Lessons -- 11. Mali: Linking Policies and Medium-Term Budgeting -- Country Context -- Linking the PRS and the Budget -- Integrating Reporting on the PRS and the Budget -- Ownership and Accountability -- Conclusions and Lessons -- 12. Mozambique: Promoting a Unified Process -- Country Context -- Linking the PRS and the Budget -- Integrating Reporting on the PRS and the Budget -- Conclusions and Lessons -- 13. Rwanda: Domestic Accountability as a Driver of Integration -- Country Context -- Linking the PRS and the Budget -- Integrating Reporting on the PRS and the Budget -- Ownership and Accountability -- Conclusions and Lessons -- 14. Tanzania: Developing a Structured Link between the PRS and Budgets -- Country Context -- Linking the PRS and the Budget -- Integrating Reporting on the PRS and the Budget -- Ownership and Accountability -- Conclusions and Lessons -- 15. Uganda: Building on Existing Systems for Monitoring Results -- Country Context -- Linking the PRS and the Budget -- Linking PRS and Budget Reporting -- Incentives and Accountability -- Conclusions and Lessons -- Annex 1: Lessons from Higher-Income Reformers -- Country Summaries -- Emerging Themes -- Implications -- Annex 2: Priority Sectors and Pro-Poor Spending in Selected Case Studies -- Annex 3: Nature of the APR in the Case Study Countries -- Notes -- Bibliography -- Index -- BOXES -- 3.1 Budget Challenge Functions in Case Study Countries -- 4.1 The Strategic Budget Allocation System in Tanzania -- 4.2 Role of Planning and Budgeting Instruments in Uganda -- 4.3 The Leadership and Management Program in Madagascar -- 4.4 The Integrated Planning System in Albania.

5.1 Budget Reporting in Uganda -- 5.2 Fragmentation and Duplication in the Health Sector in Mozambique -- 5.3 The Annual Action Plan Process in Rwanda -- 5.4 The Role of Political Commitment and Leadership for Informed Decision Making in Uganda -- FIGURES -- 3.1 Drivers of Accountability -- 3.2 Asymmetries of Ownership in the PRS and the Budget -- 3.3 Multiple Fractures in Planning and Budgeting -- 5.1 Use of Performance Information in Reporting Instruments in Uganda -- 5.2 A Typical Imbalance in Incentives to Report to External Stakeholders -- 12.1 Mozambique: Planning and Budgeting Instruments -- 15.1 Uganda: Planning and Budgeting Instruments -- TABLES -- 3.1 Participation in the Budget Process -- 4.1 Breaking the MTEF into its Constituent Parts -- 6.1 Targeting Reporting to Speci.c Decision-Making Processes -- 6.2 Integrating Performance Information into Budget Documents -- 13.1 Rwanda: Annual Budget Calendar.