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:

money australia

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.
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Author: EU Commission
Release date: October 2010

Green Paper on the Future of EU Budget Support to third countries

Questions about the quality, value for money and impact of budget support are increasingly being raised by a range of stakeholders, including the European Court of Auditors, European and national Parliaments and civil society. These need to be answered as the Commission works to improve its approach to budget support. Key issues include i)political governance; ii) the role of policy dialogue, role of conditionality, and links to performance and results; iii) domestic and mutual accountability; iv) programming of budget support and its coherence with other instruments; v) strengthening risk assessment and dealing with fraud and corruption; vi) budget support in situations of fragility; and vii) growth, fiscal policy and mobilisation of domestic revenues.questions about the quality, value for money and impact of budget support are
increasingly being raised by a range of stakeholders, including the European Court of
Auditors, European and national Parliaments and civil society. These need to be answered as
the Commission works to improve its approach to budget support. Key issues include i)
political governance and the role of political dialogue; ii) the role of policy dialogue, role of
conditionality, and links to performance and results; iii) domestic and mutual accountability;
iv) programming of budget support and its coherence with other instruments; v) strengthening
risk assessment and dealing with fraud and corruption; vi) budget support in situations of
fragility; and vii) growth, fiscal policy and mobilisation of domestic revenues.
Questions about the quality, value for money and impact of budget support are increasingly being raised by a range of stakeholders, including the European Court of Auditors, European and national Parliaments and civil society. These need to be answered as the Commission works to improve its approach to budget support. Key issues include i) political governance; ii) the role of policy dialogue, role of conditionality, and links to performance and results; iii) domestic and mutual accountability; iv) programming of budget support and its coherence with other instruments; v) strengthening risk assessment and dealing with fraud and corruption; vi) budget support in situations of fragility; and vii) growth, fiscal policy and mobilisation of domestic revenues.
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Author: Boschmann, N
Release date: December 2009

Fiscal Decentralization and Options for Donor Harmonisation

Since the beginning of the 1990s, most developing countries have embarked in a process of subsequent decentralization, combining political, administrative and fiscal aspects. In this context, the Secretariat of the Development Partners Working Group on Local Governance and Decentralization (DPWG-LGD) has commissioned a desk study in the area of Fiscal Decentralization with a focus on local taxation, in order to produce recommendations on two levels: (i) Simplification and optimisation of fiscal systems and (ii) harmonisation of development partners’ interventions.

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