This book highlights the role played by public finance in the delivery of security and criminal justice services. It seeks to strengthen policy and operational dialogue on security sector issues by providing national and international stakeholders with key information on security expenditure policy and management. The interplay between security, justice, and public finance is still a relatively unexplored area of development. Security and criminal justice are fundamental public goods provided by governments, and they often have significant claims on national budgets. Informed discussions on security sector expenditure policy and management are an essential part of the national budget cycle, through which central finance agencies fulfill their function of contesting sector expenditure proposals in the planning and budgeting process. Integrating the public finance perspective into broader security policy deliberations can significantly help defense, interior, and justice ministries and agencies address effectiveness and efficiency challenges arising in the provision of services in these sectors. Dialogue on security expenditure policy also strengthens international partners’ engagement on security issues, helping them make informed decisions regarding the appropriate level and form of external assistance. This book offers a framework for analyzing public financial management, financial transparency, and oversight, as well as expenditure policy issues that determine how to most appropriately manage security and justice services. It also provides advice on entry points for integrating expenditure analysis into security sector and broader governance reform processes. The book is the result of a project undertaken jointly by staff from the World Bank and the United Nations, integrating the disciplines where each institution holds a comparative advantage and a core mandate. The primary audience includes high-level, technically oriented government officials bearing both security as well as financial responsibilities, staff of international organizations working on public expenditure management and security sector issues, and development practitioners working in an advisory capacity.
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