Good Practice Note on Sequencing PFM Reforms

This document is part of the recommended readings for the methodological course: PFM II - Public Finance Management Reform

Author: Jack Diamond

This document summarizes work that began in September 2010 to review the rapidly expanding literature on sequencing public financial management (PFM) reforms. This was in response to a request from OECD DAC for a Good Practice Note (GPN) to assist donors when sequencing PFM reforms. It was felt that although the planning of the technical aspects of individual PFM reforms appeared well understood and agreed among donors, often the impact of reform programs was less than might be expected due to failures in the coordination and sequencing of reform actions. Consequently, this GPN is primarily targeted at those in the donor community and their principal country counterparts that are engaged in the design of PFM reforms. The GPN summarizes the content of two background papers (entitled "Sequencing PFM Reforms" and "Core PFM Functions and PEFA Performance Indicators"), which should be read in conjunction with this GPN.

This course is also provided in French: PFM II - Réforme de la Gestion des Finances Publiques (GFP)