In situations where there is lower capacity (computer and accounting) and electricity, the first stage is setting up basic treasury controls. The manual system remains in place except for expenditure and payment approvals. (Depending on the situation, payments can be centralized or managed by region.) Systems are not used for accounting in this first stage, only to handle the budgetary controls. Capacity building should become part of the first stage. Initial training is related to how the new approval methods work for those executing the budget. More training for those people managing the budget and approvals.

The approval of budget expenditures and payments requires electricity at the Ministry of Finance, but not in regions.

The next stage is usually extending the footprint of the system to handle the entire accounting lifecycle or providing some decentralization. The key issue is capacity building. So, the modernization of the system is typically staged with capacity building. And, there tends to be modernization at the centre – typically Ministry of Finance in the capital city first and then important line ministries like Public Works. This represents the first stage of decentralization by providing some integration with line ministries, typically the ones that execute more of the budget and have the higher capacity.

Systems can be implemented with limited connectivity (or none) and methods to generate local electricity. Decentralization to regions and sub-national governments is usually handled in later phases.

Modernization within the financial management system typically includes adapting the Chart of Accounts to support international standards, movement towards accrual accounting, and addition of program budgeting. These should only be attempted after the initial system has been successful and capacity has improved. Capacity building is required for every stage in modernization.

The implementation of other PFM reform such as budget planning, payroll, human resources, taxation and procurement depends on the country context.
- Countries with a high degree of Official Development Assistance benefit from budget planning and aid management systems. Sudan may benefit for aid management automation.
- Countries with a large public service relative to population tend to implement payroll in the early stages. Human Resource management tends to come later as a stage in civil service reform. Sudan could benefit for payroll automation that reduces ghost employees and provides information on the make-up of the public service.
- Countries with a large tax base, typically more medium developed, need taxation systems to generate government revenue and get more citizen involvement – citizens who pay taxes tend to demand more in government. This is likely a later stage need.
- Countries with large capital projects and where the government purchasing represents a big percentage of GDP benefits from procurement systems.

What amount of time is practical for such roll out in places where there is no electricity, qualified staff, etc?

Please give me a logical sequence of events