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Budget process
Government income and expenditure are determined and allocated in the budget process. This process is usually divided into four or five stages, and corruption may influence all of them.
Topic
Procurement
Guidance on how to implement procurement systems based on transparency, competition and integrity
Topic
Public financial management
Research on corruption and anti-corruption in all sides of public financial management – revenues, budgets and spending.
Topic
Public sector accounting
Weak procedures for managing the government’s financial transactions, assets, records, and reports can open up for corruption, embezzlement, and mismanagement of public resources. Good accounting procedures are a question of both technical skills and political will.
Topic
Tax and revenue collection
Tax and revenue collection is an area open to damaging corruption. This is because taxation offers opportunities for both state officials and private actors to undermine government functions.
Topic
Auditing and financial control
Auditing and controls are essential parts of public financial management. Supreme Audit Institutions play a visible role, and support to strengthen these institutions has amplified. These institutions can be subject to political interference, politicisation, and wing-clipping.
U4 Issue
Rethinking anti-corruption in de-democratising regimes
De-democratisation is often disguised as an effort to strengthen government efficiency or enact anti-corruption measures. Practitioners need to rethink anti-corruption efforts in such regimes.
27 April 2021
Politics of anti-corruption
Development cooperation
Blog
The flipside of corruption: when anti-corruption becomes politicised
Anti-corruption practitioners must be alert to how their work can be undermined by those seeking to preserve power and influence
29 March 2022
U4 Helpdesk Answer
Corruption and anti-corruption efforts in Nigeria’s electricity sector
Corruption in the Nigerian electricity sector disrupts its supply chain, leading to frequent outages, limited electricity access, biased investor selection, and consumer bribery demands. This poses challenges to the transition to renewable energies, despite ongoing initiatives to implement mitigation strategies.
5 October 2023
Natural resources and energy
U4 Helpdesk Answer
Nigeria: Corruption and anti-corruption
Corruption prevails in Nigeria due to patronage networks and foreign influence, with drivers like neo-patrimonialism and the "resource curse". Institutional weaknesses undermine the effectiveness of recent anti-corruption laws, although efforts by civil society organizations have yielded notable achievements, particularly in asset recovery.
26 October 2023
Anti-corruption basics
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