Ownership vs. Accountability, ou le contrôle des fonds de l’aide au développement

The paper reviews the major changes observed in the mechanisms used to
channel aid to developing countries. As the most recent PRGF approach places the
emphasis on the need for a coherent framework (the PRSP), a certain number of prerequisite
on the management side of public expenditure need to be met. The paper
reviews some of the most important aspects, in particular the need for better controls
in the budgetary process. The paper uses a principal-agent approach to compare the
impact of internal and external (audit) controls on the efficiency of service delivery and
draws policy implications.