Sustainable Public Financial Management

There are excellent sources for reading material on PFM and GRP coming from donor organizations.  We’d like to highlight some of the best material from DFID, USAID, the World Bank and the International Monetary Fund.

Integrated Financial Management Information Systems A Practical Guide http://pdf.usaid.gov/pdf_docs/PNADK595.pdf

Review of Public Financial Management http://www.dfid.gov.uk/Documents/publications/evaluation/review-pub-finan-mgmt-reform-lit.pdf

World Bank Public Sector and Accountability Series:

• Local Public Financial Management http://siteresources.worldbank.org/PSGLP/Resources/LocalPublicFinancialManagement.pdf 
• Budgeting and Budgetary Institutions http://siteresources.worldbank.org/PSGLP/Resources/BudgetingandBudgetaryInstitutions.pdf
• Performance Accountability and Combating Corruption http://siteresources.worldbank.org/PSGLP/Resources/PerformanceAccountabilityandCombatingCorruption.pdf
• Macro Federalism and Local Finance http://siteresources.worldbank.org/PSGLP/Resources/MacroFederalismandLocalFinance.pdf
• Local Budgeting http://siteresources.worldbank.org/PSGLP/Resources/LocalBudgeting.pdf
• Participatory Budgeting http://siteresources.worldbank.org/PSGLP/Resources/ParticipatoryBudgeting.pdf
• Intergovernmental Fiscal Transfers: Principles and Practice http://siteresources.worldbank.org/PSGLP/Resources/IntergovernmentalFiscalTransfers.pdf
• Public Expenditure Analysis http://siteresources.worldbank.org/PSGLP/Resources/PublicExpenditureAnalysis.pdf
• Local Governance in Industrial Countries http://siteresources.worldbank.org/PSGLP/Resources/LocalGovernanceinIndustrial.pdf
• Local Governance in Developing Countries http://siteresources.worldbank.org/PSGLP/Resources/LocalGovernanceinDeveloping.pdf
• Fiscal Management http://siteresources.worldbank.org/PSGLP/Resources/FiscalManagement.pdf
• Public Services Delivery http://siteresources.worldbank.org/PSGLP/Resources/PublicServiceDelivery.pdf

IMF Fiscal Affairs Department Technical Notes

• Modernizing Cash Management https://imf.org:443/external/pubs/ft/tnm/2009/tnm0903.pdf
• Commitment Controls https://imf.org:443/external/pubs/ft/tnm/2009/tnm0904.pdf
• A Basic Model of Performance-Based Budgeting https://imf.org:443/external/pubs/ft/tnm/2009/tnm0901.pdf
• Transition to Accrual Accounting https://imf.org:443/external/pubs/ft/tnm/2009/tnm0902.pdf