As the annual meetings of the World Bank and the International Monetary Fund kick off next week, the Bretton Woods institutions are mired in scandal. I want to set aside the broader political calculations and focus on the case at hand: the Doing Business scandal. Facts matter, and the credibility of the World Bank and IMF matters beyond current leadership. So let’s review what we actually know about the data manipulation, how it arose, and who may be to blame, starting at the very beginning.