BudgetGuard: behaviour-driven monitoring system for transparent public finance

Despite numerous public financial reforms, issues such as overspending, underutilisation of resources, and inefficient budget management continue to be reported in public sector audits. One underlying factor contributing to these inefficiencies is budgetary slack, a practice where budget preparers deliberately create financial buffers by overstating costs or understating revenues. This innovation proposes BudgetGuard dashboard, an integrated data-visualisation and monitoring platform designed to enhance accountability in public budgeting processes. The dashboard combines financial data with behavioural indicators derived from budgeting practices to provide a real-time overview of budget planning integrity. The system tracks patterns such as repeated budget overestimation, abnormal spending spikes, and consistent underutilisation of allocated funds. These patterns are analysed alongside behavioural indicators linked to managerial decision-making, including organisational norms and risk perception. The dashboard translates complex budgeting data into intuitive visual analytics that allow policymakers, auditors, and oversight bodies to identify behavioural red flags in budgeting processes. By linking behavioural insights with financial performance data, the platform enables proactive monitoring of budgeting practices rather than relying solely on post-audit investigations. The innovation contributes to strengthening transparency, improving governance, and enhancing public trust in government financial management systems. It also provides policymakers with actionable insights for designing behavioural interventions that discourage opportunistic budgeting behaviour.