Target Audience
Senior budget and expenditure management staff of ministries of finance, planning ministries, and other ministries.
Qualifications
Participants should have extensive (10-15 years) work experience in central government, with at least 5 years in the budget or expenditure management fields.
Course Description
This one-week course, presented by the IMF’s Fiscal Affairs Department, aims to provide participants insight into process of public financial management reform in developing countries. The main aims, approaches, challenges and management of effective reform processes are discussed. The course combines background lectures, case studies and group exercises. The course starts off with a discussion of the main objectives of Public Financial Management (PFM) reform, related to the most common budget and treasury management issues faced by developing countries.
The various diagnostic instruments for assessing strengths and weaknesses in PFM systems are discussed, including the Public Expenditure and Financial Accountability (PEFA) diagnostic framework. The course reviews the pros and cons of typical Public Financial Management reform roadmaps, including the “Basics First” approach, IT system-driven PFM reform, and the World Bank platform approach. Case studies challenge participants to mimic the strategy formulation process leading to country-specific PFM reform agendas. Sequencing issues in PFM reforms are discussed with regard to multi-year and performance budgeting, government accounting and budget execution.
The final day discusses the management of reform processes, in part based on case studies; specific implementation issues and challenges are discussed with regard to various PFM reform components.
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