This pack presents a number of reading materials on Public Financial Management (PFM) in the context of decentralisation
Public financial management (PFM)—the science and art of budgeting, spending, and accounting for public funds—is among the most fundamental elements of public sector reform. Some form of decentralisation has also become nearly universal practice in public sector reform in developing countries. This Reading Pack presents a number of reading materials on PFM in the context of decentralisation.
Smoke, P. Public Financial Management in Decentralised and Decentralising Environments.GSDRC Professional Development Reading Pack no. 20. Governance and Social Development Resource Centre, University of Birmingham, Birmingham, UK (2015) 5 pp.