Interim guidelines for accounting for public funds for newly established states not using IFMIS

The Public Financial Management and Accountability Act 2011 (PFMAA) notes the procedures governing the transfers from the national to state governments. Recently guidelines were written to provide practical advice on how State Ministries of Finance not using IFMIS can fulfil the accountability requirements noted in the PFMAA.

This document was developed by the Inter-governmental Fiscal Relations Unit of the Budget Directorate at the Ministry of Finance and Economic Planning. EU-TAPP state based teams have been disseminating this publication in States and Counties together with practical guidance on its implementation.