FAD Technical Guidance Notes on Public Financial Management

Since 2007, FAD has produced a series of Technical Guidance Notes and Technical Notes and Manuals on public financial management (PFM). These notes are intended to fulfill several purposes:

• To provide up-to-date guidance on technical PFM issues, and the sequencing of reform, in areas in which the Fund has relevant expertise, and which are not well covered in existing handbooks or textbooks on the subject.
• To suggest to the extent possible a common approach to reform in areas of PFM where, currently, a variety of approaches and practices prevail.
• To be of use to practioners providing advisory services in the field, and also to decision-makers and policy advisors in governmental organizations, international financial institutions, donor agencies, research institutes, consulting companies, and other organizations.

The following topics have been covered by Technical Guidance Notes:  

• financial control in African countries Download Financial Controls in African Countries;

• capital expenditures and the budget Download Capital Expenditures and the Budget; and

• carry-over of budget authority Download Carry-Over of Budget Authority.

Please see the Technical Notes and Manuals section for more topics.

The following topics have been covered by Technical Guidance Notes:  

• financial control in African countries Download Financial Controls in African Countries;

• capital expenditures and the budget Download Capital Expenditures and the Budget; and

• carry-over of budget authority Download Carry-Over of Budget Authority.

Please see the Technical Notes and Manuals section for more topics.