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Public financial management and accountability

Public financial management and accountability is one of the 7 governance capabilities outlined in DFID's Governance Target Strategy Paper, 'Making Government Work for Poor People' as being key to poverty reduction. The following pages explain how public financial management and accountability is essential for achieving poverty reduction.

DFID's position is that if government spending is to contribute to poverty reduction, it must depend on sound polices and effective policy implementation.

What does the GRC Exchange cover?

These pages present key texts and resources, drawn from international comparative experience, that explore the following issues:

Policy process
Public expenditure management
Budget making
Budget execution
Tax policy and administration
Information systems

Budget support
General
Procurement

Cash management
Fiscal decentralisation
Useful internet links

DFIDThe University of BirminghamIDS