Public financial management and accountability
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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: firstname.lastname@example.org.
- World Bank: Financial Management
The Financial Management section of the World Bank website offers a wide range of useful resources, including experiences and lessons learned, case studies, reports, Country Financial Accountability Assessments (CFAAs), international technical newsletters, professional journals, and materials from the biennial Fiduciary Forum. The website also includes a link to the PFM Reform Database, which contains reference material on public financial management reforms, drawn from a wide variety of sources within and outside the World Bank.
- World Bank: Public Finance
This World Bank site focuses on economic management and the technical aspects of public financial management. It contains mostly World Bank material, including data sets, toolkits, handbooks, guidelines and seminar material.
- Organisation for Economic Co-operation and Development Development Assistance Committee (OECD-DAC): Public Financial Management
This overview page hosts OECD guidance on PFM. See also the OECD web pages on Budgeting and Public Expenditures, and Public Finance and fiscal policy.
- Public Expenditure and Financial Accountability (PEFA)
PEFA is a partnership between the World Bank, the European Commission, the IMF and various donors. It aims to support integrated and harmonised approaches to assessment of public financial management (PFM). It showcases the PEFA PFM Performance Measurement Framework and contains country assessment reports as well as training resources.
- Support for Improvement in Governance and Management (SIGMA)
Sigma is a joint initiative of the European Union (EU) and the Organisation for Economic Co-operation and Development (OECD) which supports public management reform in central and eastern Europe. The site includes papers, assessment reports and country profiles as well as conference material.
- Asian Development Bank (ADB): Financial Management
The ADB’s section on financial management includes financial management guidelines, country diagnostic studies, financial management initiatives as well as information on the harmonisation of multilateral development banks' financial management and analysis practices.
- Inter-American Development Bank (IADB): Public Finances
The IADB’s section on public finances includes news, publications and information on public financial management projects in Latin America and the Caribbean.
- ODI: Centre for Aid & Public Expenditure (CAPE)
This ODI research centre contains a range of ODI’s own publications on public financial management. Much of the research is framed in the context of aid and donor relations and takes a political-economy perspective.
See also: Simson, R., Sharma, N. and Aziz, I., 2011, 'A Guide to Public Financial Management Literature For Practitioners in Developing Countries', ODI (PDF, 350kB)
- The Centre for the Future State (CFS): Tax, Revenue and Public Finance
The CFS’s research programme, ‘Financing the State’, explores the connection between political development and public finances. Theme 6: Tax, Revenue and Public Finance includes research papers from a variety of northern and southern sources.
- Oxford Policy Management (OPM): Public Financial Management
OPM conducts research and evaluation work on PFM in developing countries. The website includes overviews of OPM's portfolio of projects and a substantial collection of reports and working papers on PFM from the past ten years.
- 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.