Transparency, Accountability and Inclusiveness in Public Expenditure
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"Transparency, Accountability and Inclusiveness in Public Expenditure" by Assec. Clare Amador, Department of Budget and Management (DBM)
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Accountability is a concept related to transparency and trustworthiness where an actor must explain and justify their conduct to a forum that can ask questions and pass judgment. Public accountability pertains to entities with public resources being answerable for fiscal, managerial, and program responsibilities. Strong accountability mechanisms require established civil society rights, political competition, informed participation, and a legal system that enforces the law and makes rulers obey it. One challenge is societies' unwillingness to call powerful people accountable for wrongdoings, weakening the message that public interest is important. Civic consciousness and social responsibility are important for enforcing accountability.
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- The processes involved in public expenditures at different levels of government.
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This document provides an overview of public administration as a field of study. It defines public administration as the implementation and management of government policies and affairs. It discusses the integral and managerial views of public administration. It also outlines the traditional and modern scopes of public administration. Finally, it examines the six paradigms of public administration that have emerged over time, including the politics-administration dichotomy, principles of administration, public administration as political science, public administration as management, public administration itself, and the emergence of governance.
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The document discusses public financial management (PFM) reforms in the Philippine government. It defines PFM and outlines its core elements, which include budget preparation, execution, accounting, reporting, auditing, and debt management. It describes key PFM initiatives in the Philippines, including the Unified Accounts Code Structure (UACS) and the Government Integrated Financial Management Information System (GIFMIS). The UACS establishes a standardized coding framework, while GIFMIS is an IT-based system for integrated budget preparation, management, execution, accounting and reporting. The document emphasizes that PFM reforms aim to improve efficiency, accountability and transparency in the use of public funds.
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2) There have been several developments in impact measurement standards and tools over the past decade, including the IRIS catalog of metrics, the Operating Principles for Impact Investing, and the DELTA and AIMM frameworks.
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social accountability
This document discusses concepts and tools related to social accountability and participatory public expenditure management. It defines social accountability as an approach that relies on civic engagement where citizens and civil society organizations directly or indirectly exact accountability. Some key social accountability mechanisms mentioned include participatory budgeting, public expenditure tracking, citizen monitoring, and advocacy campaigns. The document also provides examples of these tools being implemented successfully in various countries like participatory budgeting in Porto Alegre, Brazil and public expenditure tracking surveys in Uganda.
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Sustainability is achieving economic development that benefits the environment and community. The triple bottom line (TBL) expands organizational and societal success metrics beyond economics to include environmental and social impacts. TBL accounting considers a company's responsibilities to stakeholders. The Global Reporting Initiative established a framework for standardized TBL reporting on economic, environmental, and social performance to make sustainability reporting routine like financial reporting. TBL reporting helps organizations strategically manage corporate social responsibility.
Unlocking financial opportunities for the attainment of sustainable Developme...
“Unlocking Financial Opportunities for the Attainment of Sustainable Development in Africa” explored the prevailing experience of Africa about the need for financial resources, as well as the obstacles and modalities requires to successfully mobilise financial resources for the development of infrastructure in Africa towards the attainment of SDGs by 2030. The piece is designed to give a quick run-down of the essentials of infrastructural development as well as financial mobilisation for policymakers, development practitioners and other stakeholders.
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This document proposes governance targets and indicators for inclusion in the UN's Post-2015 development framework. It argues that open, inclusive, accountable and effective governance should be a stand-alone goal and integrated into other goals. Five specific governance targets are outlined: 1) ensuring access to development information, 2) curbing corruption and illicit flows, 3) enhancing public institution effectiveness and accountability, 4) increasing citizen participation, and 5) ensuring corporate transparency and accountability. Global minimum standards and possible indicators are suggested for each target to balance diversity and comparability. The proposal is endorsed by over 50 civil society organizations.CSO Position on Post 2015 and Governance
This document proposes governance targets and indicators for inclusion in the UN's Post-2015 development framework. It argues that open, inclusive, accountable and effective governance should be a stand-alone goal and integrated into other goals. Five specific governance targets are outlined: 1) ensuring access to development information, 2) curbing corruption and illicit financial flows, 3) enhancing public institution effectiveness and accountability, 4) increasing citizen participation, and 5) ensuring corporate transparency and accountability. Global minimum standards and possible indicators are suggested for each target to balance diversity and comparability.
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The presentation reflects the significant role of the public sector in financing for the new Sustainable Development Goals (SDGs). There is an introduction to the 17 goals and the proposed ways to generate the trillions required for this procedure, one of which is the engagement of the public sector. Through the idea of domestic resource mobilization (DRM) for the generation of resources, countries should focus on achieving high tax-GDP ratios and the creation of fiscal space. This will lead to government revenue and opportunities for more effective public spending for meeting the SDG goals.
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This document proposes a digital system to mitigate corruption in Cameroon. It notes that while Cameroon has received foreign aid, corruption has prevented resources from reaching their intended uses. A lack of transparency, accountability, and audit controls in tax collection and service administration contributes to corruption. This diverts funds from infrastructure and development. The document proposes migrating manual processes, which are prone to illicit flows, to a digital system with built-in checks and audits. This would improve transparency, accountability and revenue collection. It argues this would curb corruption and illicit flows, attracting more investment to support Cameroon's goals of reducing poverty and becoming an emergent economy by 2035.
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This document proposes a digital system to mitigate corruption in Cameroon. It notes that while Cameroon has received foreign aid, corruption has prevented resources from reaching their intended uses. A digital system is proposed to increase transparency, accountability, and auditing of tax collection and revenue management systems. This would curb illicit financial flows and corruption, attracting more private investment and creating a stable economy that better achieves development goals and makes Cameroon an emerging economy by 2035.
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Governance refers to the processes of decision-making and implementation, as well as the ways that decisions are carried out or not acted upon. Governance can be examined at different levels, such as corporate, international, national, and local governance. Good governance ensures that political, social and economic priorities are based on broad consensus and that the voices of the poorest and the most vulnerable are heard in policymaking. It also requires fair legal frameworks, transparent processes, and institutions that are accountable.
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- 7. maka TAO Accountable Transparent Open to Stakeholders Public Disclosure Use of Technology Performance Standards Alignment w/ Priorities Stakeholder Participation Demystify Budget
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