Implementing Public Financial Management Reform: GSDRC Professional Development Reading Pack No. 53
This reading pack provide an introduction to the main issues and debates
Changing existing governance systems can be challenging, especially if communication of the changes, the reasons behind them, and the planned or expected results to be achieved are lacking. In fragile and conflict-affected states (FCAS), this can be further complicated by the involvement of international agencies and their relationships with country governments, as well as by other stakeholders.
This reading pack addresses the implementation of Public Financial Management Reform (PFMR), which is a key target for donors and recipient governments to improve the management of limited resources. Modern Management Information Systems (MIS) and procedures can assist in evidence-based decision making and policy development by governments. In particular, Financial Management Information Systems (FMIS) aim to improve budgeting by linking it to government approved strategy, and to improve expenditure and revenue execution and recording to support regular reporting by government and its entities and improve openness, accountability and transparency.
Chignell, P. (2017). Implementing PFM reform. GSDRC Professional Development Reading Pack no. 53. Birmingham, UK: University of Birmingham, 9pp