Using Country Public Financial Management Systems - A Practitioner's Guide
- Deborah Sprietzer Manuel Vargas
- Dec 2011
- Inter-American Development Bank (IDB), The World Bank and OECD
- International
Commissioned under the auspices of the Working Party on Aid Effectiveness, this guide was put together as an output from the 4th High Level Forum held in Korea in December 2011. The objectives of this document are to:
- present the different approaches through which donor organizations (bilateral and multilateral development agencies) determine whether they will use country PFM systems for donor-financed programs (Section I), and
- propose a framework for guiding the use of country PFM systems in a manner that strengthens countries’ sustainable development (Section II).
The guide identifies good practices in relation to the various elements or subcomponents of an integrated PFM system in varied country environments and for different aid modalities, such as general budget support (GBS), sector budget support (SBS) and program-based approach or project support. For the purposes of this document, using country systems is seen as a continuum of practices, with the ideal being the delivery of aid using all of the components of the core budget process, regardless of the aid modality. However, it is recognized that depending on their ability to take on risk, donors may use country systems to a greater or lesser degree.
