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Financial Oversight in the Security Sector: A Toolkit for Trainers

3 December, 2015


Series Editorial Board: Intisar Abu Khalaf, Regula Kaufmann, Arnold Luethold, Nicolas Masson, Karina Priajina, German Reyes Suarez, Jane Rice, Felix Tusa, Zoltan Venczel

Financial oversight in the security sector is a key instrument for ensuring that public funds allocated by the state for the security of the people are spent in a transparent and accountable manner. However, the financial management of security sector institutions is often characterised by opacity rather than transparency. Even in established democracies, the budgets and financial operations of law-enforcement, military and intelligence organisations are often concealed from public scrutiny and sometimes even from formal external oversight by parliament or audit institutions. Furthermore, in many developing countries, disproportionate security expenditures prevent the use of public funds for socio-economic development.

Why this Toolkit?

Building the conceptual and technical capacities of specialized practitioners is a crucial step towards strengthening financial oversight in the security sector. This Toolkit is designed for financial oversight practitioners who wish to:

  • Gain access to best international practice in financial oversight of the security sector
  • Improve their professional ability to financially oversee security sector institutions
  • Acquire a more proactive attitude toward conducting thorough financial oversight activities of security sector institutions
  • Assert their authority in scrutinizing budgets and financial operations conducted by security sector institutions.

This publication has been made possible by the generous support of the European Union.

It contains the following tools, all of which can be downloaded individually:


Tool 1: Using the Toolkit and Acquiring Trainings Skills

English Arabic


Tool 2: Concepts and Main Actors of Financial Oversight in the Security Sector

English Arabic


Tool 3: Medium-term Strategic Financial Planning for Security Sector Institutions: Tools and Techniques

English Arabic

Tool 4: The Budget Cycle and the Security Sector

English Arabic

Tool 5: Auditing and Integrity in the Security Sector

English Arabic

Tool 6: Handling Legal Gaps while Practicing Financial Oversight in the Security Sector

English Arabic

Tool 7: Financial Oversight of Intelligence Agencies

English Arabic


John McAndrew