Transparency and Accountability in the World Bank

This paper attempts to explore the internal efficiency of the World Bank International Development Association, or IDA. The goal of efficiency determination is accomplished, at least in part, by computing the simple overhead ratio, defined as the income of the IDA divided by its administrative costs, as well as the overhead expenditure ratio, defined as the expenditures of the IDA divided by its administrative costs. Both of these measures serve to demonstrate the relative amount of IDA funds spent on administrative costs, a ratio which is frequently used as a proxy measure for internal efficiency. However, the resulting figures are inconclusive, due to the lack of consistent data in publicly available IDA financial results. Multiple attempts to obtain more complete information were rebuffed by the World Bank, bringing to light significant transparency concerns. Until further information is made available, no complete determination can be made regarding efficiency.