Public Financial Management and Procurement
Discover how essential sound PFM and clean procurement systems are for a functioning state. Learn how to build integrity in these key areas.
Every public entity needs financial means to provide its services. PFM systems regulate state finances: from collecting revenue to allocating funds through the budgetary process; from utilising those funds by procuring goods and services to the auditing of public spending. PFM impacts every sector. Corruption in any of these aspects is devastating for service provision and economic growth.
This U4 Theme Page will help you, among other things, to:
- Learn how corruption affects formal structures and ‘real politics’ of revenue collection
- Find out how technlogy is used to improve transparency in public procurement
- Discover how Public Expenditure Tracking Surveys (PETS) can be made more effective
Featured
Author:
Tina Søreide, Alves da Rocha, Regina Santos, Antonio Costa, Nelson Pestana
Release date:
May 2011
Public Construction Projects - Angola
A need to fortify barriers against corruption
Between early 2002 and 2009 the Angolan government invested around USD 30.4 billion in new infrastructure, hospitals, schools and other public construction projects that are critical for reconstructing the country after 27 years of civil war. But in a sector that is widely recognized as highly vulnerable to corruption, a key question is whether these massive investments have produced the commensurate value for the people of Angola. Researchers from CMI (U4’s home institution) and CEIC (Centro de Estudos e Investigação Científica of the Catholic University of Angola) summarise the risks of corruption in public financing of construction and offer a ground-level view of the challenges that need to be met. Click here to also read the brief "Ten challenges in public construction. CEIC-CMI public sector transparency study".
Publications
Combating Corruption in the Revenue Service: The Case of VAT Refunds in Bolivia
Responding to the challenges of supreme audit institutions: Can legislatures and civil society help?
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Latest Expert Answers
European Union strategies to support anti-corruption measures in neighbouring countries
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Videos
It's our money. Where is it gone?
A short documentary, produced by the International Budget Partnership in 2009, on an initiative, in Mombasa (Kenya) to involve communities directly in monitoring the Constituency Development Fund, a fund managed by Kenyan parliamentarians. Through social audits, communities monitored budgets and held their government accountable for managing the public’s money and meeting the needs of the poor.
Recommended Reading
Author:
Verena Fritz and Ana Paula Fialho Lopez
Release date:
October 2012
Public financial management reforms in post-conflict countries - synthesis report
This report provides some interesting insights, including on issues directly related to anti-corruption. One of the main points of the report is that substantial progress in PFM is possible even in post-conflict countries. However, results were mainly on the budget execution side. Reforms with strong anti-corruption dimensions, such as procurement, audits (internal and external), budget transparency, parliamentary oversight, etc. did not see the same progress. The tension remains between choosing reforms that are "easier" to implement and pursuing reforms that are necessary for accountability, and ultimately state legitimacy.
Author:
Vivek Ramkumar
Release date:
July 2011
Our Money, Our Responsibility. A citizens' Guide to Monitoring Government Expenditures
This Guide reflects the growing focus of civil society organizations on monitoring the results achieved by government expenditures. It offers an overview of government budget implementation, including budget execution, procurement, impact measurement, and auditing and legislative oversight processes. The Guide provides practical, tested tools that can be used by independent organizations interested in monitoring government expenditures.
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