Akuntabilitas dan pengawasan keuangan(hibah) di negara-negara OECD dengan sistem desentralisasi

Akuntabilitas dan pengawasan keuangan(hibah) di negara-negara OECD dengan sistem desentralisasi Sumber: Accountability and Control of Public Spending in Decentralised ad Delegated Environment, Sevilla, Joaquin 2005

Government Spending Control and accountabilityDilakukan dengan cara:Fiscal disipline: clear rules and cooperative atmosferCreation of a favourable institutional environmentPermanent and transparent reporting structureAdequate control structure

Grants Control and accountability

Akuntabilitas dan pengawasan atas Hibah melalui control structureMelalui control structure:Subprime audit Institution (Control national and subnational financial activity)National executive control (is performed in sub national government)Regional audit institution (audit local public spending)Cooperation Between internal control of line ministry with sub national internal control