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Finance

Public Financial Management Information System: in-house solutions, customised or off the shelf product?

Public Financial Management Information Systems can be challenging to implement effectively. Project Managers are often faced with several alternatives to consider. This article explores some of the options.


What’s that in your pocket; a phone or a bank?

Mobile telephony in most parts of the developing world has grown exponentially over the last few years. The penetration of  financial services however remains very low. Mobile banking is taking on large numbers of previously unbanked populations into the formal economy.


Rising Risks of local government finances in Africa

Globally, there is a growing trend of decentralisation or devolution. Most local government authorities are taking on responsibilities and carrying out financial transactions similar to central governments but in many cases their financial and oversight systems are weaker than those of central governments. This article on the IMF blog discusses some of the financial risks with reference to Sub Saharan Africa


Linking PFM dimensions to development priorities

Some approaches to Public Financial Management (PFM) reform in developing countries focus on comparison of current systems versus an ideal state or best practice. For governments with severe capacity constraints, achievement of ‘best practice’ in the foreseeable future is unattainable. This paper by the Overseas Development Institute (ODI) discusses an alternative approach focusing on specific development objectives governments are trying to achieve and their relationship to PFM reform


Barriers to financial services for the unbanked in Nigeria

Some studies estimate that up to 79% of the population in Nigeria is unbanked. This articles discusses some of the factors leading to financial exclusion in Nigeria.


Public Financial Management: Literature Review

Public Financial Management (PFM) reform is critical to improving service delivery. This DFID-commissioned literature review provides an overview of models, approaches and an assessment of reform experience.


Risk based auditing

Risk management is an integral part of good corporate governance. This article from the Chartered Institute for Internal Auditors defines risk-based auditing and provides an overview of all the key stages for implementing a risk-based auditing framework.
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