Public financial management and accountability

Public financial management and accountability

< See more gateway guides 


This gateway guide is designed to point readers to the most useful, credible and up-to-date resources available on the internet in relation to public financial management and accountability (PFMA) in a development context. It was prepared by Andrew McDevitt and was last updated in February 2012. Suggestions are welcome at:


PFMA guidance

Academic resources

Thematic resources

  • International Budget Partnership (IBP)
    The IBP aims to assist civil society organisations around the world to improve budget policies and decision-making processes in their countries. This site includes a large database of guides, country reports, model reports and lessons learned aimed at an NGO audience.
  • Gender Responsive Budgets
    This website is a collaborative effort between the United Nations Development Fund for Women (UNIFEM), the Commonwealth Secretariat and Canada's International Development Research Centre (IDRC). It aims to ensure that planning and budgeting effectively respond to gender equality goals and contains a variety of resources, assessments and training materials on gender responsive budgeting.
  • Center on International Cooperation (CIC): Public finance and economic recovery
    This website contains publications from CIC’s post-conflict public finance and economic recovery project, which explores how the economic agenda of public finance interacts with the political agendas of peacebuilding and statebuilding.
  • U4: Corruption in PFM
    This thematic sub-section of the U4 website includes best practices and lessons learned in relation to corruption in public finance, aimed at policy makers.
  • The International Consortium on Governmental Financial Management (ICGFM)
    The ICGFM is an international consortium of government entities, organisations and individuals which aims to improve public financial management. The site hosts the International Journal on Governmental Financial Management, and includes a newsletter and conference material.
  • Eldis: Domestic Finance Resource Guide
    This thematic sub-section of the Eldis Finance Policy resource guide includes a regularly updated selection of research on budgets, education financing and taxation from a wide range of sources.
  • International Tax Dialogue (ITD)
    ITD is a mutli-donor collaboration to encourage and facilitate discussion of tax matters among national tax officials, international organisations, and a range of other key stakeholders. The website hosts a collection of over 3000 documents on a range of issues including tax policy, domestic tax avoidance and evasion, treaties, organisation and management of tax administration, tax procedure, and service delivery and community relationships.

Selected regional resources


  • Intenational Monetary Fund (IMF): PFM Blog
    This regularly updated IMF Blog aims to assist IMF member countries in enhancing performance of their public financial management systems. The site includes a large selection of country specific information as well as links to other PFM resources.
  • The Kaufmann Governance Post: Public Financial Management
    This blog from Daniel Kaufmann, director of the World Bank Institute, discusses issues relating to governance and transparency, including a section on public financial management.
  • Open Budgets Blog
    This blog from the International Budget Project (IBP) aims to stimulate discussion on issues relating to government budgets and citizen participation.
  • MTEF is The Bayesian Heresy
    This blog discusses the latest research on public expenditure management and multi-year budgeting practices and includes a rich list of PFM relevant links in the right column.
  • ICGFM Blog
    This blog from the International Consortium on Governmental Financial Management (ICGFM) aims to promote knowledge transfer among public financial management experts.
  • Sustainable PFM Blog
    This blog from FreeBalance explores sustainable Information and Communication Technology (ICT) for Public Financial Management (PFM), with a special focus on government in emerging economies.