While the crucial role of PFM in efficient, effective and equitable service delivery is widely acknowledged, the direct link between PFM reforms and improved service delivery outcomes has proven difficult to demonstrate in practice. This is particularly true in decentralized systems where there are many different actors performing many different finance functions along the delivery chain. There is an increasing interest in better understanding which reforms, under what conditions, can really contribute to improving services, and how these improvements can be measured.
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