PFM Design under Capacity Constraints : Planning Public Financial Management Reforms in Pacific Island Countries

World Bank ; International Monetary Fund

World Bank, Washington, DC

关键词: ACCESS TO INFORMATION;    ACCOUNTABILITY ARRANGEMENTS;    ACCOUNTABILITY FOR RESULTS;    ACCOUNTABILITY SYSTEMS;    ACCOUNTING;   

RP-ID  :  ACS5515

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This note is intended to inform PublicFinancial Management (PFM) reform in small Pacific IslandCountries (PICs). PFM systems in PIC contexts are often verydifferent from the sophisticated and comprehensive systemsoperating in larger, wealthier countries. The authors givetwo key messages. Firstly, PFM capacity should beprioritized to areas that matter most in achievingdevelopment outcomes, and reforms should be intended toaddress specific, identified, problems, rather than toachieve blueprint good practice standards. Secondly, withsmall numbers of staff and high staff turnover limitingpotential for sustainable gains from standard capacitybuilding solutions (such as training programs andworkshops), broader options for meeting capacity gaps shouldbe considered, including accessing ongoing support forspecialized tasks or even the wholesale outsourcing ofcertain functions. The three main sections of this note areas follows: (i) how to plan PFM reforms, including throughthe development of PFM roadmaps; (ii) how to prioritizelimited PFM reform capacity to address the most pressingconstraints to development; and (iii) how to accessadditional capacity to implement and sustain required PFM reforms.