(b) Timely reporting on revenue and expenditure;
(c) A system of accounting and auditing standards and related oversight;
(d) Effective and efficient systems of risk management and internal control; and
(e) Where appropriate, corrective action in the case of failure to comply
with the requirements established in this paragraph.
3. Each State Party shall take such civil and administrative measures as
may be necessary, in accordance with the fundamental principles of its domestic
law, to preserve the integrity of accounting books, records, financial statements
or other documents related to public expenditure and revenue and to prevent
the falsification of such documents.
Article 10.
Public reporting
Taking into account the need to combat corruption, each State Party shall,
in accordance with the fundamental principles of its domestic law, take such
measures as may be necessary to enhance transparency in its public administration, including with regard to its organization, functioning and decisionmaking processes, where appropriate. Such measures may include, inter alia:
(a) Adopting procedures or regulations allowing members of the general
public to obtain, where appropriate, information on the organization, functioning and decision-making processes of its public administration and, with due
regard for the protection of privacy and personal data, on decisions and legal
acts that concern members of the public;
(b) Simplifying administrative procedures, where appropriate, in order to
facilitate public access to the competent decision-making authorities; and
(c) Publishing information, which may include periodic reports on the
risks of corruption in its public administration.
Article 11. Measures relating to the judiciary
and prosecution services
1. Bearing in mind the independence of the judiciary and its crucial role
in combating corruption, each State Party shall, in accordance with the fundamental principles of its legal system and without prejudice to judicial independence, take measures to strengthen integrity and to prevent opportunities for
corruption among members of the judiciary. Such measures may include rules
with respect to the conduct of members of the judiciary.
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