Civic Openness in Negotiations (COIN) is a set of Collective Bargaining rules involving government agencies and public labor unions intended to ensure transparency and accountability. The process allows for independent fiscal analysis and public scrutiny with a goal of reducing conflicts of interest, accounting for the full cost of agreements, ensuring adequate board review of contracts, and reducing long-term unfunded liabilities and unplanned expense. COIN is also known as OPEN (Open Public Employee Negotiations).