Prepared under ODI’s Budget Strengthening Initiative (BSI), a project funded by the UK Department for International Development (DFID), the guide is primarily PFM practice in fragile or low income countries but much of the recommended reading is also applicable to developing and trasition countries. The guide caters to the needs of those who are new to PFM and want to familiarise themselves with introductory literature in the subject as well as practitioners desirous of broadening their PFM knowledge beyond their own area of expertise. In addition, those seeking to deepen their knowledge on public financial management (PFM) in developing countries will find this guide useful.