世界发展经济研究所：分解预算可信度（英文版）

Budget reliability is the first pillar of Public Expenditure and Financial Accountability (PEFA). In this study, we construct an expansion of the PEFA government response accuracy indicator and test its decomposition, with an application to the government budgets and state general accounts of Mozambique from 2014 to 2020. A special focus is given to public expenditure in social sectors: education, health, social protection, and public works. We find that the overall indicator of budget reliab