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.

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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: 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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