Ownership <i>vs.</i> accountability ou le contrôle des fonds de l'aide au développement

Title ?' Ownership vs. accountability: monitoring the use of development aid fundsAbstract ?' The paper reviews the major changes observed in the mechanisms used tochannel aid to developing countries. As the most recent PRGF approach places theemphasis on the need for a coherent framework (the PRSP), a certain number of pre-requisite on the management side of public expenditure need to be met. The paperreviews some of the most important aspects, in particular the need for better controlsin the budgetary process. The paper uses a principal-agent approach to compare theimpact of internal and external (audit) controls on the efficiency of service delivery anddraws policy implications.