Interview guidelines for process tracing Interview with development partners

Level Evaluation question Detailed questions

Induced outputs Budget transparency mechanism 1. How and why do you think the public expenditure (plan and execution) changed after the GBS exit?

o During GBS, to what extent did the BS dialogue influence budget allocation? How do you think changes in dialogue after GBS exit influences budget alloca- tion in social sectors?

o After GBS exit, what external factors do you think contributed to the changes in public expenditure (commodity prices, international markets)?

o After GBS exit, what internal factors do you thing contributed to the changes in public expenditure (droughts, elections)?

Induced outputs Public expenditure mechanism 2. Has the commitment of the partner to implement PFM reforms changed? Why?

o What is the progress in PFM reforms? Which document/plan/strategy builds the basis?

o Who implements the reforms? Who is the driving force behind it? o What is the particular role of the IMF/World Bank/ your role? o How sustainable do you consider the reforms?

o What are the challenges in implementing the reforms? o Which IMF structural benchmarks have been achieved?

 What is the strategy of the government to fulfil the remaining benchmarks?

 How do you perceive the commitment in fulfilling the benchmarks?

 Who implements the reforms? Who is the driving force behind it?

Induced outputs PFM mechanism 3. From the data we see that BT increased steadily since 2008, even after the exit from GBS in 2012. Can you explain why?

o What were the reasons for the government to be transparent on budget issues? o To what extent did internal or external factors play a role?

Interview with partners (supply-side of domestic accountability)

Level Evaluation question Detailed questions

Induced outputs Budget transparency mechanism o From the data we see that BT increased steadily since 2008, even after the exit from GBS in 2012. Can you explain why?

 What were the reasons for the government to be transparent on budget issues?

 To what extent did internal or external factors play a role?

o How would you describe the role of DAI in the budget process in your country?

 Did their formal integration in the budget process change? How?

 How important are DAI for budget scrutiny and how did their role change since 2012?

o Do you recall instances where the GoM reacted to suggestions or pressure from DAI in the budget process?

 Are they somehow documented?

Induced outputs Public expenditure mechanism o After GBS exit, what external factors do you think contributed to the changes in public expenditure?

 E.g. commodity prices, financial markets)

o How did the allocation for social sectors change after GBS exit, and what influenced this change?

 How was it then vs how is it now?

o How did the dialogue with the donors support the allocation of budget into social sectors? And what is the situation now?

o How would you rate the budget discipline now?

Induced outputs PFM mechanism o We understand that the basis for PFM reform is the PFM Action Plan

 When and between whom was the PFM Action Plan drafted and agreed upon?

 What triggered the drafting of the PFM Action Plan?

 Which reforms does the PFM Action Plan include?

 What is the progress on those reforms?

 Who implements the reforms? Who is the driving force behind it?

 Is there a new strategy for PFM reform?

 What are the challenges in implementing the reform?

 What role does the IMF and World Bank/other donors play in PFM reform? 1. Which IMF structural benchmarks have been achieved?

2. What is the strategy to fulfil the remaining benchmarks?

Interview with partners (demand-side of domestic accountability)

Level Evaluation question Detailed questions

Induced outputs Budget transparency mechanism 1. From the data we see that BT increased steadily since 2008, even after the exit from GBS in 2012. Can you explain why?

 What were the reasons for the government to be transparent on budget issues.

 To what extent did internal or external factors play a role?

2. How would you describe the role of DAI in the budget process in your country?

 Did their formal integration in the budget process change? How?

 How important are DAI for budget scrutiny and how did their role change since 2012?

3. Do you recall instances where the GoM reacted to suggestions or pressure from DAI in the budget process?

 Are they somehow documented?

Induced outputs Public expenditure mechanism 4. Has the budget allocation into social sectors changed?

o How were you involved/ knowledgeable about the budgeting process before? What is the situation now?

o (If any change) what do you think caused this change?

5. Has the commitment of the GoM to implement PFM reforms changed? Why? o What is the progress on those reforms?

o Who implements the reforms? Who is the driving force behind it? o What is the role of civil society in implementing the reforms?

o How do you perceive the commitment in fulfilling the PFM Action Plan/IMF structural benchmarks?

o How sustainable are the reforms?

o How do you perceive the role of donors/IMF/World Bank in the PFM reform process?

o What are the challenges in implementing the reform?