Note: This list of selected PFM reading materials has been prepared by the Editors of the PFM Blog, and is adapted and updated from a earlier list prepared by Simson, Sharman and Aziz (2011) – see below. The list is designed to provide guidance on some of the principal topics covered by PFM. It is not comprehensive, and additional reading materials and sources may be obtained from the main textbooks and reference books referred to below. The Editors intend to update the list periodically.
Allen, R. and Tommasi, D. (eds.), 2001, Managing Government Expenditure: A Reference Book for Transition Countries. (Paris: OECD SIGMA). www1.worldbank.org/publicsector/pe/oecdpemhandbook.pdf
Allen, R., Schiavo-Campo, S. and Garrity, T.H., 2004, Assessing and Reforming Public Financial Management: A New Approach. (Washington, DC: World Bank).
Allen, R., 2009, “The Challenge of Reforming Budgetary Institutions in Developing Countries,” IMF Working Papers (Washington, DC: International Monetary Fund). www.imf.org/external/pubs/ft/wp/2009/wp0996.pdf
Allen, R., Hemming, R., and Potter, B. (eds.) 2013, The International Handbook of Public Financial Management. (Basingstoke, UK: Palgrave Maccmillan)
Allen R., Hurcan, Y., Murphy, P., Queyranne, M. and Ylaoutinen S., “The Evolving Functions and Organization of Finance Ministries,” IMF Working Papers (forthcoming).
Andrews, M., 2013, The Limits of Institutional Reform in Development: Changing Rules for Realistic Solutions.( Cambridge: Cambridge University Press).
Andrews, M., Cangiano, M., de Renzio, P., Krause, P., and Seligmann, R., 2014, “This is PFM,” Working Paper No. 285 (Cambridge: Center for International Development at Harvard University).
Arrowsmith, S., 2011, Public ProcurementRegulation: An Introduction. (Nottingham: EU Asia Inter University Network for Teaching and Research on Public Procurement Regulation.) www.nottingham.ac.uk/pprg/documentsarchive/asialinkmaterials/publicprocurementregulationintroduction.pdf
Asian Development Bank, 2002, The Governance Brief: Understanding Public Procurement. (Manila: ADB). www.adb.org/documents/periodicals/gb/GovernanceBrief03.pdf
Brooke, P., 2003, “Study of Measures Used to Address Weaknesses in Public Financial Management Systems in the Context of Policy-based Support,” Bannock Consulting for PEFA. www.swisstph.ch/fileadmin/user_upload/Pdfs/swap/swap310a.pdf
Cangiano, M., Curristine, T., and Lazare, M. (eds.), 2013, Public Financial Management and its Emerging Architecture. (Washington DC: International Monetary Fund).
Dabla-Norris, E., Allen, R., Zanna, L-F., Prakash T., Kvintradze, E., Lledo, V., Yackovlev, I., and Gollwitzer, S., 2010, “Budget Institutions and Fiscal Performance in Low-income Countries”. IMF Working Paper, WP/10/80 (Washington, DC: International Monetary Fund)
Dabla-Norris, E., Brumby, J., Kyobe, A. Mills, Z., and Papageorgiu, C., 2011 “Investing in Public Investment: An Index of Public Investment Efficiency,” IMF Working Paper WP/11/37 (Washington,DC: International Monetary Fund).
Diamond, J. and Khemani, P., 2005 “Introducing Integrated Financial Management Systems in Developing Countries,” IMF Working Paper (Washington, DC: IMF FAD).
Fritz, V., Hedger E., and Lopes A., 2011 “Strengthening Public Financial Management in Post-conflict Countries,” (Washington DC: World Bank). http://siteresources.worldbank.org/INTPREMNET/Resources/EP54.pdf
Hedger, E. and de Renzio, P., 2010, “What Do Public Financial Management Assessments Tell Us about PFM Reform?,” Background Note 4824 (London: ODI). www.odi.org.uk/resources/download/4824.pdf
International Federation of Accountants, 2011, 2011 HandbookofInternational Public Sector AccountingPronouncements. (New York: International Federation of Accountants).
International Monetary Fund, 2007, Technical Notes and Manuals.(Washington, DC: International Monetary Fund).
International Monetary Fund, 2007, “The IMF Code of Good Practice on Fiscal Transparency (ROSC),” (Washington, DC: International Monetary Fund). www.imf.org/external/np/fad/trans/code.htm
International Monetary Fund, 2012, “Fiscal Transparency, Accountability and Risk,” Policy Paper (Washington, DC: International Monetary Fund). www.imf.org/external/pp/longres.aspx?id=4709
International Monetary Fund, 2014, “The Fiscal Transparency Code and Fiscal Transparency Evaluation,” (Washington DC: International Monetary Fund). http://www.imf.org/external/pubs/ft/survey/so/2014/po1080714.a.htm
International Monetary Fund, 2014, “Budget Institutions in G-20 Countries: an Update,” Press Release No. 14/233 (Washington, DC: International Monetary Fund). www.imf.org/external/np/sec/pr/2014/pr14233.htm
Irwin, T., and Mokdad, T., 2010, Managing Contingent Liabilities in Public-Private Partnerships: Practice in Australia, Chile, and South Africa. Public Private Infrastructure Advisory Facility (Washington, DC: World Bank). https://www.ppiaf.org/sites/ppiaf.org/files/publication/WB-ManagingContingentLiabilitiesAustraliaChileSoAfrica.pdf
Irwin, T., 2012, “Accounting Devices and Fiscal Illusions,”IMF Staff Discussion Note SDN/12/02. https://www.imf.org/external/pubs/ft/sdn/2012/sdn1202.pdf
Irwin, T., K. Funke and I. Rial, 2013, “Budgeting and Reporting for Public-Private Partnerships,” International Transport Forum Discussion Paper 7 (Paris: OECD). http://www.internationaltransportforum.org/jtrc/DiscussionPapers/DP201307.pdf
Irwin. T., 2013, “Shining a Light on the Mysteries of State: The Origins of Fiscal Transparency in Western Europe,” IMF Working Paper WP13/219 (Washington, DC, International Monetary Fund). http://www.imf.org/external/pubs/ft/wp/2013/wp13219.pdf
Lawson, A. and Folscher, A., 2011, “Evaluation of PEFA Programme 2004-2010 & Development of Recommendations beyond 2011,” Fiscus Public Finance Consultants Ltd. and Mokoro Ltd. http://siteresources.worldbank.org/PEFA/Resources/PEFAEvaluationRevisedFinalReportJuly2011.pdf
Lopez Acevedo, G. and Saavedra Chanduvi, J. (eds.), 2011, The Nuts and Bolts of Government Monitoring and Evaluation Systems. (Washington, DC: World Bank). http://go.worldbank.org/CC5UP7ABN0
Minh Le, T., Brumby, J. Rajaram, A., and Biletska, N., 2013, “A Diagnostic Framework for Assessing Public Investment Management,” World Bank Working Paper (Washington DC: World Bank Policy Research Working Paper).
North, D., 1991, “Institutions,” The Journal of Economic Perspectives, 5(1991): 97–112.
OECD, 2002, OECDBest Practices for Budget Transparency. (Paris:OECD). http://www.oecd.org/dataoecd/33/13/1905258.pdf
OECD, 2002-2015, OECD Journal on Budgeting, Vols. 1-14. (Paris: OECD).
Oxford Policy Management, 2000, “Medium Term Expenditure Frameworks – Panacea or Dangerous Distraction?,” OPM Review Briefing Note (Oxford: OPM). http://siteresources.worldbank.org/INTPEAM/Resources/OPMMTEFReview.pdf
Potter, B. and Diamond, J., 1999, Guidelines for Public Expenditure Management. (Washington DC: International Monetary Fund). www.imf.org/external/pubs/ft/expend/index.htm
Pradhan, S., 1996, Evaluating Public Spending: A Framework for Public Expenditure Review. (Washington, DC: World Bank).
Premchand, A., 1995, Effective Government Accounting. (Washington, DC: International Monetary Fund).
Premchand, A., 2007, “Capital Budgets: Theory and Practice”, In Budgeting and Budgetary Institutions, ed. Anwar Shah. (Washington, DC: World Bank). http://siteresources.worldbank.org/PSGLP/Resources/BudgetingandBudgetaryInstitutions.pdf
Ramkumar, V., 2008, Our Money, Our Responsibility: A Citizen’s Guide to Monitoring Government Expenditures. (Washington, DC: International Budget Partnership). http://internationalbudget.org/library/publications/guides/our-money-our-responsibility/
Ramkumar, V. and Shapiro, I. (eds.), 2010, Guide to Transparency in Government Budget Reports. (Washington, DC: International Budget Partnership). http://internationalbudget.org/publications/guide-to-transparency-in- government-budget-reports-why-are-budget-reports-important-and-what-should-they-include/
de Renzio, P. and Smith, S., 2005, Linking Policies and Budgets: Implementing Medium-term Expenditure Frameworks in a PRSP Context.(London: ODI). www.odi.org.uk/resources/details.asp?id=1368&title=linking-policies-budgets- implementing-medium-term-expenditure-frameworks-prsp-context
Robinson, M. (ed.), 2007, Performance Budgeting: Linking Funding to Results. (London: Palgrave Macmillan in association with the IMF). http://marcrobinsonconsulting.com/Download.html
Schiavo-Campo, S. and Tommasi, D. ,1999, Managing Government Expenditure. (Manila: ADB). www.adb.org/documents/manuals/govt_expenditure/
Schiavo-Campo, S., 2008, “Of Mountains and Molehills: ‘The’ Medium-Term Expenditure Framework”. Conference on Sustainability and Efficiency in Managing Public Expenditure, Honolulu, 20 September.
Schick, A., 1998, A Contemporary Approach to Public Expenditure Management, (Washington DC: World Bank Institute)
Schick, A., 2001, “The Changing Role of the Budget Office,” OECD Journal on Budgeting, Vol. 1, No. 1.
Schwartz, G., Corbacho. A. and Funke, K., (eds.), 2008, Public Investment and Public Private Partnerships. (Basingstoke and Washington DC: Palgrave Macmillan and International Monetary Fund).
Shah, A. (ed.), 2007, Budgeting and Budgetary Institutions. (Washington, DC: World Bank). http://siteresources.worldbank.org/PSGLP/Resources/BudgetingandBudgetaryInstitutions.pdf
Simson,R., Sharman, N., and Aziz, I., 2011, A Guide to Public Financial Management Literature: For Practitioners in Developing Countries. (London: Overseas Development Institute).
Stevens, M., 2004 “Institutional and Incentive Issues in Public Financial Management Reform in Poor Countries,” Report to the PEFA. www1.worldbank.org/publicsector/pe/StrengthenedApproach/7InstitutionalIssues.pdf
Swedish International Development Cooperation Agency, 2007, “Fiscal Decentralisation and Local Influence on PFM”, in Sida Public Finance Management in Development Co-operation. (Stockholm: Sida). www.train4dev.net/fileadmin/Resources/General_Documents/SIDA_PFM%20in%20Development%20Co- operation_Handbook.pdf
Symansky, S., 2010, “Donor Funding and Public Financial Management (PFM) Reform in Post-conflict Countries,” ODI Discussion Paper.
World Bank, 1998, Public Expenditure Management Handbook. (Washington, DC: World Bank). www1.worldbank.org/publicsector/pe/handbook/pem98.pdf
World Bank, 2001, “Features and Functions of Supreme Audit Institutions,” PREM Note (Washington, DC: World Bank). www1.worldbank.org/prem/PREMNotes/premnote59.pdf
World Bank, 2002, “Public Expenditure Tracking and Facility Surveys: A General Note on Methodology,” (Washington, DC: World Bank). http://siteresources.worldbank.org/INTPCENG/1143380- 1116506243290/20511062/exptrack.pdf
World Bank, 2003, “Country Financial Accountability Assessment (CFAA): Guidelines to Staff,” (Washington, DC: World Bank). http://www1.worldbank.org/publicsector/pe/CFAAGuidelines.pdf
World Bank, 2004, Monitoring and Evaluation: Some Tools, Methods and Approaches. (Washington, DC: World Bank). http://lnweb90.worldbank.org/oed/oeddoclib.nsf/DocUNIDViewForJavaSearch/A5EFBB5D776B67D285256B1E00 79C9A3/$file/MandE_tools_methods_approaches.pdf
World Bank, 2004, “Public Expenditure Tracking Surveys – Application in Uganda, Tanzania, Ghana and Honduras,” (Washington, DC: World Bank). http://siteresources.worldbank.org/INTEMPOWERMENT/Resources/15109_PETS_Case_Study.pdf
World Bank, 2005, Public Financial Management Performance Assessment Framework (PEFA). (Washington, DC: PEFA Secretariat, World Bank). http://siteresources.worldbank.org/PEFA/Resources/PMFEnglishFinal.pdf
World Bank, 2013, Beyond the Annual Budget: Global Experience with Medium-term Expenditure Frameworks. (Washington DC: World Bank).
World Bank, 2013, Transforming Central Finance Agencies in Poor Countries: A Political Economy Approach. (Washington DC; World Bank).