1. Accountability and Coordination in a Decentralized Context: Institutional, Fiscal and Governance Issues Session I: General Good Principles in Integrated Planning and Budgeting

2. Form Sets the Stage Decentralization's Basic Forms: Political Decentralization. Administrative Decentralization. Fiscal Decentralization.

3. Challenges of Accountability & Coordination Balanced Accountability and Responsiveness Between Institutions (regulation). Between the Public and Institutions (responsiveness). Democratic Institutions. Rule of Law. Political Capture. Bureaucratic Culture/Corruption. Participation & Transparency/Budgeting. Intergovernmental Service Delivery Relationships & Outcomes Perverse Intergovernmental Incentives. Expenditure & Tax Assignment. Local Control of Quality, Quantity & Mix.

4. General Lessons Complexity & Conflict in search of (i) local differentiation, (ii) minimum uniformity and (iii) responsiveness. Financial & Administrative Controls. Coordination and Consultation. Importance of Role Clarity (revenue & expenditure assignment, appropriate intergovernmental transfers structure, implementing regulations). Measure of Autonomy & Administrative capacity. Comprehensive Reform Vs. Evolutionary Process Augmented and Shifting Roles Coordination of Multiple Institutions & Actors

5. Integrating Priorities and Planning Incentives, Norms & Regulation. Representation of National Interests (deconcentrated administration and/or prefect). Coordination, Consultation & Collaboration (rather than vertical direction). Role of Social Capital. Linking National & Subnational Budgets.

6. Planning Systems Vertical and Horizontal Coordination (regional or national goals as a foundation for local plans). Mandate Experience of “The States.” European Experience. Initiatives are Context Specific. Need for Diverse Access (to avoid reinforcing status quo). Linkage to Common Objective. Role Consensus. Coercion Vs. Cooperation (Florida vs. New Zealand). Participatory Planning.

7. Critical Role of Fiscal Systems (and Expenditure Management) Fiscal Discipline through Revenue Responsibility and Hard Budget Constraints. Importance of Budgetary Institutions, Procedures and Rules. Rationalized Intergovernmental Finance System as An Instrument of Coordination. Intergovernmental Revenue Assignment and Transfers (in search of vertical and horizontal balance).

8. Monitoring and Evaluation Local Accountability Requires Balanced local Discretion (“freedom and responsibility within boundaries”). Institutional Evaluative Capacity. Appropriate Range of Central Control (performance based vs. rule-based). Role of Citizen Participation and Civil Society. Cooperative Partnerships

9. Overall Conclusions Complex and Conflict Infused. Evolutionary Process. Increased Role of Central and Regional Governments. Need for Incentives, Norms and Regulation. Coordinating Budgetary Principles (accounting, classification, audit). Fiscal Discipline (local revenue responsibility, hard budget constraints, institutions, procedures, rules and technical capacity). Fiscal Structure. Monitoring and Evaluation.