Accountability and transparency are essential foundations for establishing the legitimacy of public policies, especially in contexts that are marked by historical socio-economic inequalities and institutional challenges. This study analysed how discursive practices are employed in accountability reports on state transparency portals to construct meanings and explanations for discrepancies between the planning and execution of public health expenditure. We used critical discourse analysis (CDA) to examine the justifications used in two states that have pronounced budgetary deviations. We identified discursive strategies of rationalisation, justification, and concealment of information, which ‘naturalise’ these discrepancies and reinforce institutional positions. The term publicwashing emerged as a theoretical and analytical category that highlights the strategic use of rhetoric to gloss over shortcomings and limit social oversight of corporate behaviour. This study demonstrates that, beyond the formal limitations of transparency, the discursive dimension can be useful for analysing the effectiveness of public health accountability.
Gonçalves et al. (Fri,) studied this question.