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The purpose of the article is to establish an analysis of the progress made by open fiscal governance in Latin America. Based on the study of commitments related to the use of public resources, the actions included in plans implemented by the countries of the region within the framework of the Open Government Partnership (OGP), concludes with the need to take advantage of the Knowledge and learning generated in the processes of fiscal governance with the use of public resources, to mobilize an agenda focused on solving the main problems that affect citizens and impede the achievement of development results. ; El propósito del artículo es establecer un análisis del avance que presenta la gobernanza fiscal abierta en América Latina. A partir del estudio de los compromisos vinculados con el uso de los recursos públicos, las acciones inscritas en planes implementados por los países de la región en el marco de la Alianza por el Gobierno Abierto (AGA), se concluye con la necesidad de aprovechar el conocimiento y aprendizaje generado en los procesos de gobernanza fiscal con el uso de los recursos públicos, para movilizar una agenda enfocada en la resolución de los principales problemas que afectan a los ciudadanos y obstaculizan lograr resultados de desarrollo. Recent progress towards open fiscal governance in Latin America Abstract The purpose of the article is to establish an analysis of the progress made by open fiscal governance in Latin America. Based on the study of commitments related to the use of public resources, the actions included in plans implemented by the countries of the region within the framework of the Open Government Partnership (OGP), concludes with the need to take advantage of the Knowledge and learning generated in the processes of fiscal governance with the use of public resources, to mobilize an agenda focused on solving the main problems that affect citizens and impede the achievement of development results. Keywords: Fiscal governance, open government, transparency and action plan.

The purpose of the article is to establish an analysis of the progress made by open fiscal governance in Latin America. Based on the study of commitments related to the use of public resources, the actions included in plans implemented by the countries of the region within the framework of the Open Government Partnership (OGP), concludes with the need to take advantage of the Knowledge and learning generated in the processes of fiscal governance with the use of public resources, to mobilize an agenda focused on solving the main problems that affect citizens and impede the achievement of development results.

With Northern development nongovernmental organizations (NGOs) becoming more involved in advocacy and policy influence, they are increasingly being asked questions about their effectiveness, legitimacy, accountability, and governance. In an effort to contribute to these debates and to inform NGOs' thinking, this article provides an overview of the advocacy activities of UK-based NGOs. Using material from a recently completed research project, this study examines the growth of UK NGOs' advocacy; the ways in which NGOs actually do advocacy; the position of advocacy within NGOs; the efforts of NGOs to work together in advocacy in the face of pressures to differentiate themselves; the ways in which NGOs relate to donors; issues of legitimacy, representation, and accountability; and evaluation.

NGOs that operate as part of transnational advocacy networks face a number of 'legitimacy challenges' concerning their rights to participate in the shaping of global governance. Outlining the legitimacy claims that development NGOs make, the article argues that 'legitimacy' is a socially constructed quality that may be ascribed to an NGO by actors and stakeholders with different viewpoints. NGOs operating transnationally link disparate communities and conceptions of legitimacy, and undermine the discourse and practice of sovereignty. Therefore such NGOs will find it difficult to be universally regarded as legitimate, especially by states that hold a sovereignty‐based conception of legitimacy. However, relationships are the building blocks of networks, and efforts to improve them should not be abandoned simply because 'legitimacy' is too closely connected with sovereignty. In particular, NGOs ought to improve their relationships with the poor and marginalized communities whose interests they claim to promote. To this end, the concept of 'political responsibility' is suggested as a pragmatic approach to understanding power relations as they arise in transnational advocacy networks and campaigns.