The control protocols that underlie public expenditure management have direct implications for a government's ability to pursue fiscal discipline and service delivery objectives. The literature recognizes the inherent challenge in balancing control with flexibility and that these two objectives...

This Public Expenditure and Financial Accountability (PEFA) performance assessment report evaluates the seven core pillars of the public financial management (PFM) system of the Government of the Philippines (Government) as set out in the summary assessment below. It evaluates how effectively...

The Pacific Financial Technical Assistance Center (PFTAC) produced 'A Public Financial Management Roadmap for Forum Island Countries' ("The Roadmap") in 2009 (PFTAC 2010). This document was adopted at the Forum Economic Ministers' Meeting (FEMM) of the Pacific Island Forum as an agreed approach...

The role of public financial management (PFM) as a contributory factor in improving service delivery and stimulating economic progress is getting greater attention in the sector-related literature. A robust PFM can provide an enabling environment for improving service delivery and promoting...

Efficient utilization of overall resources through sound public financial management (PFM), good governance and oversight are priorities in the Lao PDR government's reform agenda. The strengthening of PFM systems is fundamental to the successful development of Lao PDR and has been center stage...

Does online voting mobilize citizens who otherwise would not participate? During the annual participatory budgeting vote in the southern state of Rio Grande do Sul in Brazil-the world's largest-Internet voters were asked whether they would have participated had there not been an online voting...

The book identifies four categories of performance budgeting, namely direct performance budgeting, performance informed budget (PIB), opportunistic performance budgeting and presentational performance budgeting. While the Conference papers often refer to performance budgeting broadly defined,...

The Republic of Congo (Congo) boasts numerous assets that can be harnessed to build a strong and robust economy. These assets are oil, ore such as iron and potash, arable lands, and a young population. Congo is the fourth largest oil producer among West and Central African countries, both in...

The challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption...