Slush fund

Political corruption is the use of powers by government officials or their network contacts for illegitimate private gain.

Bribery is the offering, giving, receiving, or soliciting of any item of value to influence the actions of an official, or other person, in charge of a public or legal duty and to incline the individual to act contrary to their duty and the known rules of honesty and integrity. With regard to governmental operations, essentially, bribery is "Corrupt solicitation, acceptance, or transfer of value in exchange for official action." Bung is British slang for a bribe.

Mark-to-market or fair value accounting is accounting for the "fair value" of an asset or liability based on the current market price, or the price for similar assets and liabilities, or based on another objectively assessed "fair" value. Fair value accounting has been a part of Generally Accepted Accounting Principles (GAAP) in the United States since the early 1990s. Failure to use it is viewed as the cause of the Orange County Bankruptcy, even though its use is considered to be one of the reasons for the Enron scandal and the eventual bankruptcy of the company, as well as the closure of the accounting firm Arthur Andersen.

Al Yamamah is the name of a series of record arms sales by the United Kingdom to Saudi Arabia, paid for by the delivery of up to 600,000 barrels (95,000 m³) of crude oil per day to the British government. The prime contractor has been BAE Systems and its predecessor British Aerospace. The first sales occurred in September 1985 and the most recent contract for 72 Eurofighter Typhoon multirole fighters was signed in August 2006.

The Foreign Corrupt Practices Act of 1977 (FCPA) is a United States federal law that prohibits U.S. citizens and entities from bribing foreign government officials to benefit their business interests.

Corruption is a form of dishonesty or a criminal offense which is undertaken by a person or an organization which is entrusted in a position of authority, in order to acquire illicit benefits or abuse power for one's personal gain. Corruption may involve many activities which include bribery, influence peddling and embezzlement and it may also involve practices which are legal in many countries. Political corruption occurs when an office-holder or other governmental employee acts with an official capacity for personal gain.

The Enron scandal was an accounting scandal involving Enron Corporation, an American energy company based in Houston, Texas. When news of widespread fraud within the company became public in October 2001, the company declared bankruptcy and its accounting firm, Arthur Andersen – then one of the five largest audit and accountancy partnerships in the world – was effectively dissolved. In addition to being the largest bankruptcy reorganization in U.S. history at that time, Enron was cited as the biggest audit failure.

International asset recovery is any effort by governments to repatriate the proceeds of corruption hidden in foreign jurisdictions. Such assets may include monies in bank accounts, real estate, vehicles, arts and artifacts, and precious metals. As defined under the United Nations Convention against Corruption, asset recovery refers to recovering the proceeds of corruption, rather than broader terms such as asset confiscation or asset forfeiture which refer to recovering the proceeds or instrumentalities of crime in general.

Corruption in the United States is the act of government officials abusing their political powers for private gain, typically through bribery or other methods, in the United States government. Corruption in the United States has been a perennial political issue, peaking in the Jacksonian era and the Gilded Age before declining with the reforms of the Progressive Era.

Corruption is an increasing issue across Canada. On Transparency International's 2023 Corruption Perceptions Index, Canada scored 76 on a scale from 0 to 100. When ranked by score, Canada ranked 12th among the 180 countries in the Index, where the country ranked first is perceived to have the most honest public sector. For comparison with worldwide scores, the best score was 90, the average score was 43, and the worst score was 11. For comparison with regional scores, Canada's score of 76 was the highest score among the countries of the Americas. Regionally, the average score was 43 and the lowest score was 13.

Corruption is perceived as a significant problem in Russia, impacting various aspects of life, including the economy, business, public administration, law enforcement, healthcare, and education. The phenomenon of corruption is strongly established in the historical model of public governance, and attributed to general weakness of rule of law in the country. Transparency International stated in 2022, "Corruption is endemic in Russia" and assigned it the lowest score of any European country in their Corruption Perceptions Index for 2021. It has, under the regime of Vladimir Putin, been variously characterized as a kleptocracy, an oligarchy, and a plutocracy; owing to its crony capitalism economic system.

Corruption in Afghanistan is a widespread and growing problem in Afghan society. Transparency International's 2023 Corruption Perceptions Index ranks the country in 162nd place out of 180 countries. The 180 countries of the Index are scored on a scale from 0 to 100 according to the perceived corruption in the public sector, and then ranked by their score. Afghanistan's 2023 ranking is based on a score of 20. For comparison with worldwide scores, the best score was 90, the average score was 43, and the worst score was 11. For comparison with regional scores, the highest score among the countries of the Asia Pacific region was 85, the average score was 45 and the lowest score was 17. In this region, only North Korea had a lower score than Afghanistan. The Taliban significantly tackled corruption upon taking power in 2021; Afghanistan was ranked in 150th place in the 2022 Corruption Perceptions Index, following a ranking of 174th in 2021.

Political corruption is a large concern in Spain. Political corruption is defined as the action or inaction of one or more real persons managing public resources for their own or a third party's benefit to the detriment of all the citizens they should serve and benefit. Transparency International Global Corruption Barometer 2013 shows that the surveyed households consider political parties, Parliament and the judiciary the most corrupt institutions. In fact, the Spanish population considers corruption their second biggest problem, only eclipsed by unemployment. Following Spain's return to democracy after the end of the Franco dictatorship, the judiciary became an independent branch of government. In the early part of the 21st century this independent judiciary is active in pursuing political corruption.

Corruption in the Czech Republic is considered to be widespread by a majority of the Czech public, according to Transparency International’s Global Corruption Barometer 2013.

Corruption in South Sudan is among the worst in the world. The nation's elites have developed a kleptocratic system that controls every part of the South Sudanese economy. This system has taken shape quickly in a relatively short period, South Sudan having won self-rule in 2005 while remaining part of Sudan, and having been accorded full sovereignty in 2011.

Corruption in Tajikistan is a widespread phenomenon that is found in all spheres of Tajik society. The situation is essentially similar to that in the other former Soviet republics of Central Asia. Reliable specifics about corruption can be difficult to come by, however, as can hard information about the effectiveness of supposed anti-corruption initiatives.

Corruption in Turkmenistan is a widespread issue, with Turkmenistan being ranked as 11th most corrupt country by the 2023 Corruption Perceptions Index.