Contents

1. Introduction
2. Failures of budget systems in developing countries
3. Mainstreaming climate change in budgeting for agriculture
4. Fiscal reforms in the agricultural sector
5. Conclusion

This report sheds some light on the challenges of public financial management in agriculture. More specifically, it addresses the following topics:
(i) Failure to link budgets with strategies and policies;
(ii) Spending patterns that are not pro-growth or pro-poor;
(iii) A high degree of centralisation despite decentralisation plans;
(iv) Low execution capacity;
(v) Lack of integration of donor funding
(vi) Lack of effective tracking and monitoring systems;
(vii) Poor data quality and availability.