PFM Archives – Decentralization Net

Strengthening the links between PFM and service delivery in sectors

September 5, 2021 LPS Alliance

Around the world, there are major failings in the provision of core public services. PFM is expected to play a crucial role in the implementation of national and sectoral policies and ensuring more effective and […]

An Intergovernmental Perspective on Managing Public Finances for Service Delivery

June 28, 2021 LPS Alliance

Improving service delivery is a major concern in global development agendas, but exactly how best to manage public resources to support better and more inclusive public service delivery in developing countries eludes clear guidance. Key […]

PEFA assessments at the subnational level: A presentation and discussion

March 13, 2021 LPS Alliance

PEFA Secretariat – March 25, 2021 at 8:30 – 10:00 AM EST (Washington DC time) Public financial management (PFM) arrangements at the subnational level are likely to depend on arrangements determined by the central government […]

PEFA: Guidance for Subnational Government PEFA Assessments

January 30, 2020 LPS Alliance

The PEFA Steering Committee decided on June 2019 to revise the guidance for subnational government (SNG) PEFA assessments to better reflect SNG typologies and intergovernmental fiscal relations systems in each country. The revised guidance proposes […]

Public financial management at the subnational level in a rapidly decentralizing country

January 23, 2019 Jamie Boex

A few years ago, I was asked to co-author a chapter on fiscal federalism and public financial management (PFM) together with my friend and colleague, Professor Roy Kelly. Even though the topic addressed by the […]

Public financial management in decentralized and decentralizing environments

October 14, 2015 LPS Alliance

Public financial management (PFM)—-the science and art of budgeting, spending, and accounting for public funds—-is among the most fundamental elements of public sector reform. PFM not only helps to ensure that there are clear rules […]