Topic Guide: Public Financial Management

CleanGovBiz toolkit. OECD, 2012. http://www.oecd.org/cleangovbiz/toolkit/  

The OECD initiative, CleanGovBiz, supports governments, business and civil society to build integrity and fight corruption. Under this initiative, individual toolkits have been put together for a range of sectors, including public procurement, tax transparency, tax administration, PFM and many more. These toolkits comprise existing anti-corruption tools, a priority checklist and an implementation guide which is illustrated by a number of country case studies.  

• Toolkit public financial management

• Toolkit tax administration

• Toolkit tax transparency

• Toolkit public procurement

• Toolkit lobbying rules

Good financial governance: good governance in public finance. Eckardt, U., Kogube, A. & Witt M., GTZ, 2006. http://siteresources.worldbank...  

This paper outlines the approach of Germany’s development assistance to support the development of PFM which incorporates the principles of good governance. The resulting good financial governance approach applies the principles of legitimacy, accountability, rule of law, performance and development orientation to the field of PFM. The paper starts by setting out the principles for good governance for public finance and outlines the good financial governance approach, highlighting the growing interest in public finance in developing countries, and describing the participating institutions and players. The implementation of the approach is also described, highlighting timing and content of reform processes, the major challenges and the need for reform on the revenue, expenditure and control sides of the system.  

Preventing corruption in public finance management: a practical guide. GTZ, 2005. http://siteresources.worldbank.org/EXTFINANCIALMGMT/Resources/313217-1196229169083/4441154-1196275288288/4444688-1196378010797/PreventingCorruptioninPublicFinanceManagement.pdf  

This practical guide is designed to support consultants, seconded experts and other development cooperation actors in their task of integrating corruption prevention into their advisory and monitoring work. It identifies specific signs, manifestations and weak points for corruption in taxation, customs, and budget and expenditure management, and presents possible corruption prevention measures. When doing so, it draws on good practices and lessons learned.