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Cross Cutting Issues: Public Access to Financial Information

 

 

International Good Practices and Reference Models

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Guidance and Tips

Assessing Public Financial Management and Accountability in the Context of Budget Transparency in Africa (Published by the United Nations Economic Commission for Africa):This survey assesses the fiscal transparency practices in 15 African countries. It relies on published reports including those of the international financial institutions, theoretical literature, press reports, various websites to access laws, budget documents, reports, regional and international guidelines and case studies. The study looks at critical areas of transparency, namely: clarity of roles and responsibilities; public availability of information; open budget preparation, execution and reporting; independent assurances of integrity; and the extent to which these are practiced in Africa.

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Country Case Studies and Lessons Learnt

Public Sector Transparency and International Investment Policy (Published by OECD): This paper makes the case that transparency is good for societies at large as well as for international investors. It also looks at the broader governance requirements for making public sector transparency a reality and proposes possible contributions in this area by the OECD investment community.

Assessing Public Financial Management and Accountability in the Context of Budget Transparency in Africa (Published by the United Nations Economic Commission for Africa: This survey assesses the fiscal transparency practices in 15 African countries. It relies on published reports including those of the international financial institutions, theoretical literature, press reports, various websites to access laws, budget documents, reports, regional and international guidelines and case studies. The study looks at critical areas of transparency, namely: clarity of roles and responsibilities; public availability of information; open budget preparation, execution and reporting; independent assurances of integrity; and the extent to which these are practiced in Africa.

Nigeria’s Experience Publishing Budget Allocations:  A Practical Tool to promote Demand for Better Governance:  This paper summarizes how making information about budget allocations available helped citizens to understand where resources were flowing between levels of government and hold authorities accountable for using those resources for the public interest.

 

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Other Reference Materials

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