Program budgeting is a reform that intends to shift the focus of budgetary processes from control of inputs to producing measurable results. It aspires to enable governments deploy resources to priority...
Development partners (DPs) contribute to a significant share of total health financing, especially in low-income countries, and support the achievement of universal health coverage (UHC). However, if DP...
Financial management information systems are (FMIS) are central to expenditure control, transparency, and service delivery. Recognizing the potential benefits, the World Bank and donors have invested significant...
Charging user fees at point of service delivery has been widely debated, but much less so how user fees should be managed. User fees constitute a financial barrier and can inhibit critical access to service...
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...
Public financial management enables government to implement policy. Financial management information systems are a central element of PFM in that they facilitate government financial transactions and subject...
Financial management information systems are a sine qua non in public financial management and play a foundational role in the execution of the budget. Recognizing their potential contribution to fiscal...
Automation of government financial management (GFM) systems is one of the core elements of the reform program since ready availability of timely and accurate information is critical to the management of...
In the 1990s, the Government of Pakistan decided to modernize its accounting and auditing functions by introducing a new Chart of Accounts and computerized accounting system, establishing an independent...
The findings of this study, based on the implementation and design of Fiscal Management Information System projects in Europe and Central Asia, have a wide applicability. The paper reviews the characteristics...
Public Financial Management (PFM) is one of the governments' most important responsibilities. In developing countries, in particular, fiscal constraints induced by macroeconomic adjustment programs require...