Planning Public Financial Management Reforms in Pacific Island Countries : Guidance Note

World Bank

Washington, DC

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

RP-ID  :  78582

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 provides guidance on planning,prioritizing, and accessing appropriate capacity for PublicFinancial Management (PFM) reform in Pacific IslandCountries (PICs). It is intended for use by governmentofficials, donor agencies, and consultants. It complements,and is consistent with, extensive previous work carried outby the Pacific Financial Technical Assistance Center (PFTAC)and joint efforts by the Public Expenditure and FinancialAccountability (PEFA) Secretariat, International MonetaryFund (IMF), and European Commission. Recommendations arebased on a review of the literature and experiences of PFMreform in the region to date, with a focus on issues thatare of particular relevance in PICs. Author start point thatcreative approaches are sometimes needed to PFM reform inPacific Countries because of the extent and duration ofcapacity constraints. Authors have two key messages.Firstly, PFM capacity should be prioritized to areas thatmatter most in achieving development outcomes, and reformsshould be intended to address specific, identified,problems, rather than to achieve blueprint 'goodpractice' standards. Secondly, with small numbers ofstaff and high staff turnover limiting potential forsustainable gains from standard capacity building solutions,broader options for meeting capacity gaps should beconsidered, including accessing ongoing support forspecialized tasks or even the wholesale'outsourcing' of certain functions.