Two basic questions

Spending public money wisely and well: how to put basic principles into practice.

In essence, we expect public entities to be able to satisfy themselves, and the public on two simple questions:

  • Are they spending public money carefully?
  • Are they properly managing the process for spending it?

Spending money carefully involves the ability of the public entity to account for what the money is being used for, as well as an assessment of effectiveness, efficiency, and value for money. Properly managing the process for spending money involves looking at whether the public entity made decisions lawfully, fairly, and in keeping with good administrative practice, ethical requirements, and the entity’s own policies.

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