CEPAL Review

Cepal Review is the leading journal for the study of economic and social development issues in Latin America and the Caribbean. Edited by the Economic Commission for Latin America, each issue focuses on economic trends, industrialization, income distribution, technological development and monetary systems, as well as the implementation of economic reform and transfer of technology. Written in English and Spanish (Revista de la Cepal), each tri-annual issue offers approximately 12 studies and essays undertaken by authoritative experts or gathered from conference proceedings.

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IDB lending to budget oversight institutions

international financial institutions are showing a renewed interest in measures to enhance national budget management and strengthen the integrity of public finance in emerging economies. The role of national parliaments and supreme audit institutions in the governance of the budget and the accountability of public finances is being rediscovered. To strengthen the contribution these institutions make to the budget process, the Inter-American Development Bank (idb) is providing them with multilateral loans whose potential remains unexplored and whose effectiveness could be improved. Besides increasing technical capacity and enhancing operational efficiency, second-stage reforms should enhance the governance of public finance and fiscal control by ensuring greater financial autonomy and political independence for supreme audit institutions and promoting more efficacious links between supreme audit institutions and parliamentary public accounts committees.

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