PFM RELATED LINKS
The GRC Exchange is a website sharing the latest information about governance in development. Hosted by the Governance Resource Centre (GRC) of the UK Department for International Development (DFID), and compiled by leading international experts, the GRC Exchange provides a focal point for sharing ideas in governance. It includes a topic guide to Public Financial Management and Accountability based around the following areas: policy process; public expenditure management; medium-term planning and budgeting; budget execution and cash management; tax policy and administration; accounting and audit systems; financial management information systems; socially responsive budgeting. http://www.grc-exchange.org/g_themes/pfma.html
Public Expenditure and Financial Accountability (PEFA), is a partnership between the World Bank, the International Monetary Fund (IMF), several national aid agencies and the Strategic Partnership with Africa. It aims to support integrated and harmonised approaches to assessment and reform in the field of public expenditure, procurement and financial accountability. The site includes the PFM Performance Measurement Framework, as discussed at the inaugural PIFMA Conference. The Framework incorporates a PFM performance report, and a set of high level indicators which draw on the HIPC expenditure tracking benchmarks, the IMF Fiscal Transparency Code and other international standards. It forms part of the Strengthened Approach to supporting PFM reform, which emphasizes country-led reform, donor harmonization and alignment around the country strategy, and a focus on monitoring of results. http://www.pefa.org/index2.htm
Forum Secretariat: Forum Economic Ministers Meeting Papers (FEMM): http://www.forumsec.org.fj/
• 8 Principals of Accountability, endorsed at the July 1997 FEMM. They can be accessed through the Forum Secretariat Website and clicking FEMM Papers/FEMM 2000/FEN14 – Forum’s Eight Principles of Accountability. The principles are in Annex 1. Biannual reports on PICs' progress in implementing the principals are considered by FEMM.
• Principles for the Governance and Management of Public Enterprises, endorsed at the June 2005 FEMM. They can be accessed through the Forum Secretariat Website and clicking FEMM Papers/FEMM 2005/Action Plan 2005– Final. The principles are in Annex 1.
CAPFA: The Caribbean Public Finance Association, a sister organisation to PIFMA.
http://www.cartac.com.bb/capfa/IMF Guidelines for Public Expenditure Management. This publication is designed for those interested in the macroeconomic impact of such budget processes, rather than in the perhaps more familiar microeconomic perspective of expenditure policies. The analysis provided and the guidelines offered on good practices in budget management are intended for economists reviewing the fiscal sector of the economy and judging the feasibility of fiscal policy actions. The material should also provide a helpful background to other advisors or officials working on budgetary matters in developing countries and economies in transition who do not have specialized macroeconomics training. http://www.imf.org/external/pubs/ft/expend/index.htm
IMF Code of Fiscal Transparency. IMF member countries are encouraged to implement the Code of Good Practices on Fiscal Transparency. The Code is based around the following key objectives: roles and responsibilities in government should be clear; information on government activities should be provided to the public; budget preparation, execution, and reporting should be undertaken in an open manner; and fiscal information should attain widely accepted standards of data quality and be subject to independent assurances of integrity. http://www.imf.org/np/fad/trans/code.htm
ADB, Guide to Managing Public Expenditure. This is a comprehensive manual, based on a sound conceptual foundation but with a deliberate operational thrust, covering the entire public expenditure management cycle – from multiyear expenditure programming and budget formulation through budget execution, audit, and evaluation. http://www.adb.org/documents/manuals/govt_expenditure/
World Bank, Public Expenditure Management Handbook. The Handbook provides a broad framework for thinking about public expenditure management and how it affects budgetary outcomes and provides useful practical insights. http://www1.worldbank.org/publicsector/pe/handbook/pem98.pdf
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