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Transparency, accountability and legitimacy in emergency responses

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Transparency, accountability and legitimacy in emergency responses


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As part of the IMF's special series on fiscal policies to respond to Covid-19, the note Keeping the receipts: Transparency, accountability, and legitimacy in emergency responses provides guidance on the best public financial management (PFM) practices in the context of Covid-19, drawing from cross-country examples. Its recommendations focus on three key aspects of support packages: design, implementation, and oversight to ensure the objectives are met. This note argues that ensuring fiscal transparency, public accountability, and institutional legitimacy are the main pillars of ‘keeping the receipts’. 

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