What are public finance assessments?
In the context of anti-corruption, we define public finance assessments as those tools which aim to identify transparency and accountability gaps and/or corruption risks in government public financial management systems and/or in the budget process1. Given the focus on anti-corruption diagnostics, this guide does not include tools designed specifically to support citizen participation and advocacy efforts in the formulation of budgets.
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1 Although a key element of the budget process, procurement/contracting is not included here, but is instead covered in the Public Procurement Topic Guide. Other guides which overlap closely with this guide include Access to Information, Local Governance, Social Accountability, and Education, Health and Water