Public Financial Management (PFM) and corruption: GSDRC Professional Development Reading Pack No. 42
This reading pack provide an introduction to the main issues and debates
Abstract
Public Financial Management (PFM) processes 바카라 사이트“ revenue mobilisation (e.g. taxation and customs), budget preparation and resource allocation, budget execution (e.g. procurement and payroll), and the accounting and auditing of government expenditure 바카라 사이트“ are a key focus of donor supported anti-corruption reforms. A focus on the budget and budgetary processes is not surprising given that:
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public expenditure is a substantial, and often the largest, part of most countries바카라 사이트™ economy; and
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corruption in PFM can directly affect a range of different development outcomes, such as pro-poor growth, or the quality and availability of public services.
Most anti-corruption efforts targeted at PFM rely on a traditional 바카라 사이트śKlitgardian바카라 사이트ť theory of change: opportunity + discretion 바카라 사이트“ sanctions = inclination for corruption. As a result interventions largely focus on reducing discretion, with the aim of limiting opportunities and incentives for corruption, for example, through greater transparency, the standardisation and automation of processes, and by opening budgetary processes to wider participation. They also focus on stronger sanctions to reduce incentives for corruption, such as greater monitoring and transparency to make the detection of corruption and the application of sanctions more likely, or through tougher sanctions. The latter is ideally coupled with more consistent and regular application to deter corrupt behaviour more effectively.
Citation
Zaum, D. (2016). PFM and corruption. GSDRC Professional Development Reading Pack no. 42.Birmingham, UK: University of Birmingham. 4pp
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