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151. We will promote capacity development programmes to help subnational and local governments in financial planning and management, anchored in institutional coordination at all levels, including environmental sensitivity and anti-corruption measures, embracing transparent and independent oversight, accounting, procurement, reporting, auditing and monitoring processes, among others, and to review subnational and national performance and compliance, with particular attention to age- and gender-responsive budgeting and the improvement and digitalization of accounting processes and records, in order to promote results-based approaches and build medium- to long-term administrative and technical capacity.

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