## _cr06144 ## Source details **Canonical URL:** [_cr06144](https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2006/_cr06144.pdf) ## Other formats - [Markdown version](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2006/_cr06144.pdf.md) - [Structured JSON version](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2006/_cr06144.pdf.json) --- ### Overview and context - MKUKUTA completed in June 2005; serves as Tanzania’s second PRSP covering a period of five years and replaces PRSP 2000/01–02/03. - Broader, more inclusive and outcome-based than predecessor; builds on analytical work and stakeholder consultations. - Consultation process included: telephone, television and radio programs, a website, workshops, group discussions, a questionnaire, annual Poverty Policy Week events, round table meetings, analytical studies and reports, and public meetings. - Other stakeholders leading consultations included the Association of Local Authorities of Tanzania (ALAT) and civil society organizations, which covered 553,549 participants. - MKUKUTA identifies three outcome clusters: (i) growth and reduction of income poverty; (ii) improvement of quality of life and social well-being; and (iii) good governance and accountability. - MKUKUTA adopts an outcome-based approach stressing inter-sector linkages, cross-sector collaboration, institutionalized participation, and mainstreaming of cross-cutting issues. ### Poverty diagnosis — key findings - Diagnosis built on Household Budget Survey, Labour Force Survey and Participatory Poverty Analysis. - High income growth embedded in good governance is viewed as necessary to sustainably reduce income poverty and improve service delivery. - Tanzania characterized by low incomes and low income inequality; broadly shared growth is the main engine for poverty alleviation. - MKUKUTA objectives are consistent with MDG targets; Tanzania aims to achieve them by 2010. Note: staffs caution that achieving all MDG targets by 2010 or even by 2015 may be difficult. - Significant progress noted: (almost) achieved universal primary education; progress in reducing income poverty, malnutrition, child mortality and gender inequality in primary education. - Major remaining challenges: environmental sustainability; health targets including child and maternal mortality; combating HIV/AIDS and malaria. - Spatial disparities: - poverty incidence in Dar es Salaam is a third of that in Dodoma and Singida. - under 5 child mortality varies from 58 per 1000 in Arusha to more than four times that in Mbeya. - Divergences also found in HIV prevalence, vaccination coverage, malnutrition, access to clean water, primary school enrollment and student/teacher ratios. - Staffs recommend strengthening decentralization, reviewing budget allocation formulae and staffing policies, and improving routine data collection to track inequalities. - Agriculture emphasized as a priority for rural poverty reduction: - Agriculture shows lowest growth rates while most poor depend on subsistence agriculture. - Sustained high agriculture sector growth likely to lead to significant reduction in overall poverty (per staff projections using sectoral GDP growth estimates). - Priorities: increase agricultural labor productivity through commercialization and value addition; implement agricultural sector strategy; promote innovation, crop and region specific approaches; ensure greater market access and remove obstacles to doing business. - Cross-cutting issues (HIV/AIDS, environment, gender, orphans, malnutrition, social protection) require clear lead agencies, mandates and explicit responsibilities to achieve results. - Demography under-addressed in MKUKUTA: - Tanzania’s population will increase by 4 to 5 million during the MKUKUTA period. - Almost half (48 percent) of the population is in dependent age groups. - Implications: dilution of GDP growth impact on household welfare; challenges for youth employment; tension between consumption and investment needs; need for considerable additional public investments to maintain service delivery. - Staffs call for a longer-term vision on demography and its impact on growth, youth employment, household welfare and public service delivery. ### Priority actions and critical areas for success A. Macroeconomic framework - MKUKUTA’s macroeconomic framework consistent with poverty reduction objectives. - Government commits to GDP growth objective of 6 to 8 percent per annum and continued structural and institutional reforms. - Key imperatives to achieve growth while maintaining macro stability: - Improved mobilization of public resources and their efficient use. - Effective management of liquidity pressures from high aid inflows. - Sustained financial sector reform. - Promotion of an environment conducive to private sector activity. - Staffs recommend translating policy objectives into actionable plans and developing identified strategies further. - MKUKUTA recognizes need for significant foreign assistance over the medium term and careful management of aid inflows. - Staffs advise preparing a medium-term quantitative framework based on costing and prioritization of intervention strategies, and assessing financing requirements. - Authorities should prepare for a variety of future scenarios depending on donor support and domestic revenue and assess absorptive capacity. - Increased devolution of spending to lower levels of government required: - Devolution must be accompanied by capacity building at local government level. - Fully integrate LGAs into budget preparation and execution; strengthen efforts to obtain detailed monthly expenditure reports before releasing further funds to LGAs. B. Integration of MKUKUTA in national systems - MKUKUTA development/implementation aligned with overhaul of national planning and budgeting systems toward results-based management, increased domestic accountability and greater alignment/harmonization of external financing. - Government pursuing integration of MKUKUTA into national planning and budgeting institutions to build ownership of instruments and processes. - Participation in budget process strengthened via annual public expenditure review and sector reviews; Government extending sector reviews across MKUKUTA policy areas. - Staffs recommend a more explicit national strategy for enhancing domestic accountability, including: - Clearer ground rules on representation in participatory processes. - Clarity on relation between participatory processes and formal accountability systems (e.g., Parliamentary process). - Explicit design of sector reviews’ role within national systems. - Strategies for enhancing accountability at local level. - Use of client service charters, addressing State of the Public Service issues, and development of successor to the National Anti Corruption Strategy and Action Plan (NACSAP). - Implementation linkage: - MKUKUTA provides high-level priorities; detailed activities and resource allocations developed in sector plans and agency strategic plans. - Strategic Budget Allocation System (SBAS) requires agencies to link allocations back to MKUKUTA objectives. - Interministerial task forces reviewed initial implementation; revisions captured in new Strategic Planning and Budgeting Manual. - Government developing alignment of national monitoring framework with SBAS and reflection in the Medium term expenditure framework (MTEF). - Government chose to rely on existing national planning and budgeting instruments rather than a MKUKUTA-specific implementation and costing framework. - A MKUKUTA implementation framework is under preparation as a consistency check rather than a prerequisite. - Approach intended to avoid parallel planning processes and ensure MKUKUTA integration into national systems. - Staffs acknowledge the ambitious, challenging agenda (results-based planning, harmonization of external financing, enhancement of domestic accountability) and support efforts to avoid parallel systems; note this will take several more years. - Identified weaknesses and further work needed: - Quality of cluster and sector level plans is variable. - Lack of effective translation of MKUKUTA growth commitment into a coordinated strategy to ensure consistency across sector plans and drive a prioritized public investment strategy. - Operational targets for infrastructure and enabling environment require increased public spending on roads, transport gateways, electric power and water — to be managed within fiscal, macroeconomic and regulatory frameworks, with solid costing, prioritization and strong coordination among ministries and development partners. - Need to streamline activity classification in the MTEF and cross-links to MKUKUTA categories to ensure transparency. - Costing of activities beyond current MTEF horizon should be completed. - External financing alignment: - Government developed a Joint Assistance Strategy (JAS) and redesigned general budget support with a Performance Assessment Framework aligned with MKUKUTA cluster objectives. - Staffs note the synergy between JAS and planning/budget reforms not yet maximized; potential of Budget Guidelines/MTEF preparation to align external financing with MKUKUTA could be developed further. ### Poverty monitoring and evaluation - Tanzania has a relatively well functioning Poverty Monitoring System (PMS). - PMS produced two analytical Poverty and Human Development Reports under first PRSP; a third released in February this year. - PMS organized publicly accessible Policy Poverty Week, updated PRS indicators and produced Annual Progress Reports (APRs). - PMS is under revision to be tailored to MKUKUTA needs; objective is to integrate MKUKUTA monitoring closer with existing monitoring, planning and budgeting processes. - Staffs support reserving MKUKUTA monitoring and associated indicators for high-level impact and outcome measures, while referring sector outputs, processes and input indicators to sector strategies — aligning MKUKUTA monitoring with operationalization through sector strategies and the budget process. ### Linkage between MKUKUTA and sector indicators - High level MKUKUTA impact and outcome indicators must be complemented with sector level indicators of inputs, processes, outputs and sector outcomes. - A link between sector outcomes and MKUKUTA outcomes will need to be established. - Without such link MKUKUTA outcomes may track results for which no one in particular can be held responsible. - With such link, planning and budgeting decisions can be informed by sector outcomes as well as their contribution to MKUKUTA’s goals and objectives. - Both would act as incentive to make greater use of data in policy planning and reporting. - Under SBAS, requests for funding already have to be made with reference to MKUKUTA goals and outcomes. - The challenge is to assure feedback from MKUKUTA and sector outcomes to sector planning and budgeting and to overall budget allocations. ### Results management and institutional responsibilities - Results management needs an institutional home responsible for: - strengthening monitoring, - tracking results over time, - linking results to reporting, planning and budgeting processes as incorporated in the budget guidelines, MTEF, the PEFAR process, sector reviews, as well as the needs of monitoring the JAST and PRBS. - A working group with members from MoF, PO-PSM, PO-PP, PO-RALG, VPO and the PMO was established last year to harmonize MKUKUTA, strategic planning and MTEF. - To date the working group has focused on planning and budgeting, leaving monitoring, evaluation and reporting for the future. - With the process of identifying MKUKUTA indicators ongoing, the staffs encourage the working group to also address monitoring, evaluation and reporting. ### Data production, household surveys, and program evaluation - Improved data production is needed for monitoring as well as program evaluation to facilitate an outcome based approach. - Problems with routine data are well known and discussed in the MKUKUTA document. - Limitations of the existing household survey program are less well known. - MKUKUTA’s poverty and growth diagnosis was hindered by the absence of a recent Household Budget Survey (the last was carried out in 2000/1). - Without a new HBS it remains hard to assess whether poverty in rural areas has declined or to improve the reliability of GDP estimates. - The staffs support proposals for higher frequency data collection such as an annual cycle of household budget/income and expenditure surveys. - The staffs support greater attention to program evaluation to assess: - progress in service delivery, and - the impact and distributional consequences of programs like TASAF, fertilizer subsidies, the Secondary Education Development Program, the Rural Water Program and major infrastructural investments. ### Tanzania Statistical Master Plan (TSMP) - The staffs consider the initiative to develop a Tanzania Statistical Master Plan (TSMP) comprising national and sector strategic statistical plans and costed implementation plans an important step towards resolving Tanzania’s data problems. - Once developed the TSMP should: - enhance national ownership in statistics, - rebalance the attention paid to social, economic and financial statistics, - improve data access and availability, - rationalize financing arrangements, and - improve the effectiveness of the data production system. - For full effectiveness the TSMP will need to include: - an appraisal of the existing statistical legislation, - consideration of the formation of a statistical cadre, and - a review of the institutional structure and staff incentives of the national statistical bureaus. - To be successful the TSMP will require high level support from government and full commitment from NBS and OCGS management. ### Conclusions and issues for discussion - Bank and Fund staffs consider that the MKUKUTA provides a comprehensive framework for growth and poverty reduction in Tanzania. - Development of the MKUKUTA has built on experience with the previous PRS, giving greater attention to results, broadening the policy focus towards the preconditions for growth, and attempting to integrate the broad policy thrust within comprehensive national systems for implementation and monitoring. - The staffs believe that the consistent effort to develop MKUKUTA implementation and monitoring through integrated national systems is a major strength of the program. - Parallel efforts to develop results based planning systems, harmonization of external financing and strengthened domestic accountability potentially define an effective and mutually reinforcing approach to implementation, but the approach is highly ambitious. - Key gaps exist in the planning framework, especially: - lack of clarity on growth strategy, and - consequent weakness in coordination of key infrastructure investments. - The integration of the planning system needs to be expressed more clearly in the medium term expenditure plan, and the MTEF needs to be used more aggressively as an instrument for achieving the ambitious harmonization goals for external financing in the Joint Assistance Strategy. - Questions posed for Directors: - Do Directors support the staff view that the MKUKUTA represents an effective strategy for growth and poverty reduction in Tanzania? - Do Directors agree on the staff’s recommendation that Government of Tanzania: - (a) maintains its effort to implement MKUKUTA through development of unified national systems, - (b) strengthens the strategy underpinning MKUKUTA’s growth objectives, including more effective prioritization of infrastructure investment, and - (c) strengthen its program for developing domestic accountability, including at local levels of government. *Joint Staff Advisory Note (JSAN) summary based solely on the provided MKUKUTA content.* ### 1. The Government of the United Republic of Tanzania completed its National ### The Government of the United Republic of Tanzania completed its National Strategy for Growth and Reduction of Poverty (MKUKUTA) — JSAN summary ### Overview and context - MKUKUTA completed in June 2005; serves as Tanzania’s second PRSP covering a period of five years and replaces PRSP 2000/01–02/03. - Broader, more inclusive and outcome-based than predecessor; builds on analytical work and stakeholder consultations. - Consultation process included: telephone, television and radio programs, a website, workshops, group discussions, a questionnaire, annual Poverty Policy Week events, round table meetings, analytical studies and reports, and public meetings. - Other stakeholders leading consultations included the Association of Local Authorities of Tanzania (ALAT) and civil society organizations, which covered 553,549 participants. - MKUKUTA identifies three outcome clusters: (i) growth and reduction of income poverty; (ii) improvement of quality of life and social well-being; and (iii) good governance and accountability. - MKUKUTA adopts an outcome-based approach stressing inter-sector linkages, cross-sector collaboration, institutionalized participation, and mainstreaming of cross-cutting issues. ### Poverty diagnosis — key findings - Diagnosis built on Household Budget Survey, Labour Force Survey and Participatory Poverty Analysis. - High income growth embedded in good governance is viewed as necessary to sustainably reduce income poverty and improve service delivery. - Tanzania characterized by low incomes and low income inequality; broadly shared growth is the main engine for poverty alleviation. - MKUKUTA objectives are consistent with MDG targets; Tanzania aims to achieve them by 2010. Note: staffs caution that achieving all MDG targets by 2010 or even by 2015 may be difficult. - Significant progress noted: (almost) achieved universal primary education; progress in reducing income poverty, malnutrition, child mortality and gender inequality in primary education. - Major remaining challenges: environmental sustainability; health targets including child and maternal mortality; combating HIV/AIDS and malaria. - Spatial disparities: poverty incidence in Dar es Salaam is a third of that in Dodoma and Singida. - District-level divergences highlighted by Poverty and Human Development Report 2005 and the 2002 Population and Housing Census: under 5 child mortality varies from 58 per 1000 in Arusha to more than four times that in Mbeya. - Divergences also found in HIV prevalence, vaccination coverage, malnutrition, access to clean water, primary school enrollment and student/teacher ratios. - Staffs recommend strengthening decentralization, reviewing budget allocation formulae and staffing policies, and improving routine data collection to track inequalities. - Agriculture is emphasized as a priority for rural poverty reduction: - Agriculture shows lowest growth rates while most poor depend on subsistence agriculture. - Sustained high agriculture sector growth likely to lead to significant reduction in overall poverty (per staff projections using sectoral GDP growth estimates). - Priorities: increase agricultural labor productivity through commercialization and value addition; implement agricultural sector strategy; promote innovation, crop and region specific approaches; ensure greater market access and remove obstacles to doing business. - Cross-cutting issues (HIV/AIDS, environment, gender, orphans, malnutrition, social protection) require clear lead agencies, mandates and explicit responsibilities to achieve results. - Demography under-addressed in MKUKUTA: - Tanzania’s population will increase by 4 to 5 million during the MKUKUTA period. - Almost half (48 percent) of the population is in dependent age groups. - Implications: dilution of GDP growth impact on household welfare; challenges for youth employment; tension between consumption and investment needs; need for considerable additional public investments to maintain service delivery. - Staffs call for a longer-term vision on demography and its impact on growth, youth employment, household welfare and public service delivery. ### Priority actions and critical areas for success A. Macroeconomic framework - MKUKUTA’s macroeconomic framework consistent with poverty reduction objectives. - Government commits to GDP growth objective of 6 to 8 percent per annum and continued structural and institutional reforms. - Key imperatives to achieve growth while maintaining macro stability: - Improved mobilization of public resources and their efficient use. - Effective management of liquidity pressures from high aid inflows. - Sustained financial sector reform. - Promotion of an environment conducive to private sector activity. - Staffs recommend translating policy objectives into actionable plans and developing identified strategies further. - MKUKUTA recognizes need for significant foreign assistance over the medium term and careful management of aid inflows. - Staffs advise preparing a medium-term quantitative framework based on costing and prioritization of intervention strategies, and assessing financing requirements. - Authorities should prepare for a variety of future scenarios depending on donor support and domestic revenue and assess absorptive capacity. - Increased devolution of spending to lower levels of government required: - Devolution must be accompanied by capacity building at local government level. - Fully integrate LGAs into budget preparation and execution; strengthen efforts to obtain detailed monthly expenditure reports before releasing further funds to LGAs. B. Integration of MKUKUTA in national systems - MKUKUTA development/implementation aligned with overhaul of national planning and budgeting systems toward results-based management, increased domestic accountability and greater alignment/harmonization of external financing. - Government pursuing integration of MKUKUTA into national planning and budgeting institutions to build ownership of instruments and processes. - Participation in budget process strengthened via annual public expenditure review and sector reviews; Government extending sector reviews across MKUKUTA policy areas. - Staffs recommend a more explicit national strategy for enhancing domestic accountability, including: - Clearer ground rules on representation in participatory processes. - Clarity on relation between participatory processes and formal accountability systems (e.g., Parliamentary process). - Explicit design of sector reviews’ role within national systems. - Strategies for enhancing accountability at local level. - Use of client service charters, addressing State of the Public Service issues, and development of successor to the National Anti Corruption Strategy and Action Plan (NACSAP). - Implementation linkage: - MKUKUTA provides high-level priorities; detailed activities and resource allocations developed in sector plans and agency strategic plans. - Strategic Budget Allocation System (SBAS) requires agencies to link allocations back to MKUKUTA objectives. - Interministerial task forces reviewed initial implementation; revisions captured in new Strategic Planning and Budgeting Manual. - Government developing alignment of national monitoring framework with SBAS and reflection in the Medium term expenditure framework (MTEF). - Government chose to rely on existing national planning and budgeting instruments rather than a MKUKUTA-specific implementation and costing framework. - A MKUKUTA implementation framework is under preparation as a consistency check rather than a prerequisite. - Approach intended to avoid parallel planning processes and ensure MKUKUTA integration into national systems. - Staffs acknowledge the ambitious, challenging agenda (results-based planning, harmonization of external financing, enhancement of domestic accountability) and support efforts to avoid parallel systems; note this will take several more years. - Identified weaknesses and further work needed: - Quality of cluster and sector level plans is variable. - Lack of effective translation of MKUKUTA growth commitment into a coordinated strategy to ensure consistency across sector plans and drive a prioritized public investment strategy. - Operational targets for infrastructure and enabling environment require increased public spending on roads, transport gateways, electric power and water — to be managed within fiscal, macroeconomic and regulatory frameworks, with solid costing, prioritization and strong coordination among ministries and development partners. - Need to streamline activity classification in the MTEF and cross-links to MKUKUTA categories to ensure transparency. - Costing of activities beyond current MTEF horizon should be completed. - External financing alignment: - Government developed a Joint Assistance Strategy (JAS) and redesigned general budget support with a Performance Assessment Framework aligned with MKUKUTA cluster objectives. - Staffs note the synergy between JAS and planning/budget reforms not yet maximized; potential of Budget Guidelines/MTEF preparation to align external financing with MKUKUTA could be developed further. ### Poverty monitoring and evaluation - Tanzania has a relatively well functioning Poverty Monitoring System (PMS). - PMS produced two analytical Poverty and Human Development Reports under first PRSP; a third released in February this year. - PMS organized publicly accessible Policy Poverty Week, updated PRS indicators and produced Annual Progress Reports (APRs). - PMS is under revision to be tailored to MKUKUTA needs; objective is to integrate MKUKUTA monitoring closer with existing monitoring, planning and budgeting processes. - Staffs support reserving MKUKUTA monitoring and associated indicators for high-level impact and outcome measures, while referring sector outputs, processes and input indicators to sector strategies — aligning MKUKUTA monitoring with operationalization through sector strategies and the budget process. *Joint Staff Advisory Note (JSAN) summary based solely on the provided MKUKUTA content.* ### 23. High level MKUKUTA impact and outcome indicators will have to be ### 23. High level MKUKUTA impact and outcome indicators will have to be ### Linkage between MKUKUTA and sector indicators - High level MKUKUTA impact and outcome indicators must be complemented with sector level indicators of inputs, processes, outputs and sector outcomes. - A link between sector outcomes and MKUKUTA outcomes will need to be established. - Without such link MKUKUTA outcomes may track results for which no one in particular can be held responsible. - With such link, planning and budgeting decisions can be informed by sector outcomes as well as their contribution to MKUKUTA’s goals and objectives. - Both would act as incentive to make greater use of data in policy planning and reporting. - Under SBAS, requests for funding already have to be made with reference to MKUKUTA goals and outcomes. - The challenge is to assure feedback from MKUKUTA and sector outcomes to sector planning and budgeting and to overall budget allocations. ### Results management and institutional responsibilities - Results management needs an institutional home responsible for: - strengthening monitoring, - tracking results over time, - linking results to reporting, planning and budgeting processes as incorporated in the budget guidelines, MTEF, the PEFAR process, sector reviews, as well as the needs of monitoring the JAST and PRBS. - A working group with members from MoF, PO-PSM, PO-PP, PO-RALG, VPO and the PMO was established last year to harmonize MKUKUTA, strategic planning and MTEF. - To date the working group has focused on planning and budgeting, leaving monitoring, evaluation and reporting for the future. - With the process of identifying MKUKUTA indicators ongoing, the staffs encourage the working group to also address monitoring, evaluation and reporting. ### Data production, household surveys, and program evaluation - Improved data production is needed for monitoring as well as program evaluation to facilitate an outcome based approach. - Problems with routine data are well known and discussed in the MKUKUTA document. - Limitations of the existing household survey program are less well known. - MKUKUTA’s poverty and growth diagnosis was hindered by the absence of a recent Household Budget Survey (the last was carried out in 2000/1). - Without a new HBS it remains hard to assess whether poverty in rural areas has declined or to improve the reliability of GDP estimates. - The staffs support proposals for higher frequency data collection such as an annual cycle of household budget/income and expenditure surveys. - The staffs support greater attention to program evaluation to assess: - progress in service delivery, and - the impact and distributional consequences of programs like TASAF, fertilizer subsidies, the Secondary Education Development Program, the Rural Water Program and major infrastructural investments. ### Tanzania Statistical Master Plan (TSMP) - The staffs consider the initiative to develop a Tanzania Statistical Master Plan (TSMP) comprising national and sector strategic statistical plans and costed implementation plans an important step towards resolving Tanzania’s data problems. - Once developed the TSMP should: - enhance national ownership in statistics, - rebalance the attention paid to social, economic and financial statistics, - improve data access and availability, - rationalize financing arrangements, and - improve the effectiveness of the data production system. - For full effectiveness the TSMP will need to include: - an appraisal of the existing statistical legislation, - consideration of the formation of a statistical cadre, and - a review of the institutional structure and staff incentives of the national statistical bureaus. - To be successful the TSMP will require high level support from government and full commitment from NBS and OCGS management. ### Conclusions and issues for discussion - Bank and Fund staffs consider that the MKUKUTA provides a comprehensive framework for growth and poverty reduction in Tanzania. - Development of the MKUKUTA has built on experience with the previous PRS, giving greater attention to results, broadening the policy focus towards the preconditions for growth, and attempting to integrate the broad policy thrust within comprehensive national systems for implementation and monitoring. - The staffs believe that the consistent effort to develop MKUKUTA implementation and monitoring through integrated national systems is a major strength of the program. - Parallel efforts to develop results based planning systems, harmonization of external financing and strengthened domestic accountability potentially define an effective and mutually reinforcing approach to implementation, but the approach is highly ambitious. - Key gaps exist in the planning framework, especially: - lack of clarity on growth strategy, and - consequent weakness in coordination of key infrastructure investments. - The integration of the planning system needs to be expressed more clearly in the medium term expenditure plan, and the MTEF needs to be used more aggressively as an instrument for achieving the ambitious harmonization goals for external financing in the Joint Assistance Strategy. - Questions posed for Directors: - Do Directors support the staff view that the MKUKUTA represents an effective strategy for growth and poverty reduction in Tanzania? - Do Directors agree on the staff’s recommendation that Government of Tanzania: - (a) maintains its effort to implement MKUKUTA through development of unified national systems, - (b) strengthens the strategy underpinning MKUKUTA’s growth objectives, including more effective prioritization of infrastructure investment, and - (c) strengthen its program for developing domestic accountability, including at local levels of government. *Download Date: 4/10/2006 - 2:50 PM* --- _Source: https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2006/_cr06144.pdf_