Ecorys has worked on a large range of projects providing advice and support to developing and transition countries to strengthen their budget execution and monitoring systems. This work has focussed on a range of Government departments at the central, regional, municipal and sub-ministry level.

Range of activities

Our work has covered a range of activities, including:

• Reviewing and strengthening budget legislation
  
• Supporting reforms to strengthen levels of authority, accountability and transparency
  
• Supporting programmes to improve laws, institutions and procedures that govern and regulate intra-regional relations
  
• Strengthening budget classification systems
  
• Reviewing public sector accounting systems
  
• Strengthening means of Parliamentary monitoring and scrutiny of budgets and expenditure outcomes
  
• Improving internal audits
  
• Designing and implementing integrated financial management systems
  
• Linking public sector budgeting and financial management systems
  
• Undertaking training needs analyses and developing training and capacity building programmes
  
• Undertaking HR assessments, including HR policy, salary structures, motivation, staff rotation, long run sustainability

Our approach

Throughout our work, we ensure that certain key principles apply in all of our work, that:

• Budget heads are relevant and analytical
  
• New systems are sustainable and that a comprehensive review, needs assessment and planning phase is incorporated at the outset
  
• Value for money monitoring is included
  
• There is consistency and compatibility in budget coding between layers of Government
  
• Treasury management is appropriate to government requirements
  
• Systems are simple, transparent and flexible and not conducive to delay or corruption
  
• Financial controls are tough but not complex
  
• Decision making and accountability is decentralised to the appropriate level
  
• Systems incorporate or are compatible with internal user charge systems
  
• Systems are amenable to the contracting out of public services, and
  
• There is effective separation of management and auditing functions.