Planning PFM reforms in PICs FINAL (1)
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Planning PFM reforms in PICs FINAL (1)
Report No: ACS5515Pacific IslandsPFM Design under Capacity ConstraintsPLANNING PUBLIC FINANCIAL MANAGEMENT REFORMS INPACIFIC ISLAND COUNTRIES41456EASP Planning PFM reforms in PICs FINAL (1)PNEAST ASIA AND PACIFICStandard Disclaimer:This volume is a product of the staff of the International Bank for Reconstruction and Development/ The World Bank The findings, interpretations, and conclusions expressed in this paper do not necessarily reflect the views of the Executive Directors of The Planning PFM reforms in PICs FINAL (1)World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data Included in this work. The boundaries, colorsPlanning PFM reforms in PICs FINAL (1)
, denominations, and other information shown on any map In this work do not imply any judgment on the part of The World Bank concerning the legal statReport No: ACS5515Pacific IslandsPFM Design under Capacity ConstraintsPLANNING PUBLIC FINANCIAL MANAGEMENT REFORMS INPACIFIC ISLAND COUNTRIES41456EASP Planning PFM reforms in PICs FINAL (1)nd/or transmitting portions or all of this work without permission may be a violation of applicable law. The International Bank for Reconstruction and Development/ The World Bank encourages dissemination of its work and will normally grant permission to reproduce portions of the work promptly,For pe Planning PFM reforms in PICs FINAL (1)rmission to photocopy or reprint any part of this work, please send a request with complete information to the Copyright Clearance Center, Inc., 222 RPlanning PFM reforms in PICs FINAL (1)
osewood Drive, Danvers. MA 01923, USA. telephone 978-780-8400, fax 978-7S0-4470, http://wivw.copyright.com/.All other queries on rights and licenses, Report No: ACS5515Pacific IslandsPFM Design under Capacity ConstraintsPLANNING PUBLIC FINANCIAL MANAGEMENT REFORMS INPACIFIC ISLAND COUNTRIES41456EASP Planning PFM reforms in PICs FINAL (1)S22-2422, e-mail Qubriehtsigworldbank.org.AcknowledgementsThis guidance note was prepared by a joint World Bank and IMF/PFTAC team led by Tobias Haque (Task Team Leader, World Bank) and comprising Richard Bontjer (consultant), Mary Betley (consultant), and Ron Hackett (PFM Advisor, PFTAC), under the Planning PFM reforms in PICs FINAL (1) guidance of Vivek Suri (Lead Economist, World Bank) and Franz Drees-Gross (Country Director, Pacific Division, World Bank). This note draws on a commPlanning PFM reforms in PICs FINAL (1)
issioned background paper prepared by Bryn Welham, Philipp Krause, and Ed Hedger at the Overseas Development Institute. Additional inputs were provideReport No: ACS5515Pacific IslandsPFM Design under Capacity ConstraintsPLANNING PUBLIC FINANCIAL MANAGEMENT REFORMS INPACIFIC ISLAND COUNTRIES41456EASP Planning PFM reforms in PICs FINAL (1)lazarian (Senior Public Sector Specialist, World Bank). Valuable comments on earlier drafts were provided by Matt Davies (IMF) and David Gentry (IMF). Invaluable logistical assistance was provided to the team by Samantha Evans (Program Assistant, World Bank). The study was funded with the generous s Planning PFM reforms in PICs FINAL (1)upport of the Governance Partnership Facility (GPF), a multi-donor trust fund financed by the governments of the United Kingdom, Australia, the NetherPlanning PFM reforms in PICs FINAL (1)
lands, and Norway to support innovative work on governance in the World Bank.Executive SummaryThis note is intended to inform Public Financial ManagemReport No: ACS5515Pacific IslandsPFM Design under Capacity ConstraintsPLANNING PUBLIC FINANCIAL MANAGEMENT REFORMS INPACIFIC ISLAND COUNTRIES41456EASP Planning PFM reforms in PICs FINAL (1)ve systems operating in larger, wealthier countries. Those working on PFM reform in such contexts must grapple with difficult questions: What needs to be done, when achieving across-the-board "good practice" standards IS not feasible? What should be done immediately, and what can wait? Hovz can refo Planning PFM reforms in PICs FINAL (1)rms be effectively implemented and sustained with limited available capacity and financial resources? This guidance note is intended to help GovernmenPlanning PFM reforms in PICs FINAL (1)
t officials and donor agencies answer such questions.Our start point is that creative approaches are sometimes needed to PFM reform in Pacific CountriReport No: ACS5515Pacific IslandsPFM Design under Capacity ConstraintsPLANNING PUBLIC FINANCIAL MANAGEMENT REFORMS INPACIFIC ISLAND COUNTRIES41456EASP Planning PFM reforms in PICs FINAL (1)ter most in achieving development outcomes, and reforms should be intended to address specific, identified, problems, rather than to achieve blueprint "good practice" standards. Secondly, with small numbers of staff and high staff turnover limiting potential for sustainable gains from standard capac Planning PFM reforms in PICs FINAL (1)ity building solutions (such as training programs and workshops), broader options for meeting capacity gaps should be considered, including accessingPlanning PFM reforms in PICs FINAL (1)
ongoing support for specialized tasks or even the wholesale "outsourcing" of certain functions.The three main sections of this note are summarized belReport No: ACS5515Pacific IslandsPFM Design under Capacity ConstraintsPLANNING PUBLIC FINANCIAL MANAGEMENT REFORMS INPACIFIC ISLAND COUNTRIES41456EASP Planning PFM reforms in PICs FINAL (1)ow to prioritize limited PFM reform capacity to address the most pressing constraints to development; and iii) howto access additional capacity to implement and sustain required PFM reforms.Planning PFM ReformsPlan carefully. Careful planning of PFM reforms can help build ownership and political sup Planning PFM reforms in PICs FINAL (1)port while ensuring available resources are put to the best possible use. Because of interdependencies between different PFM functions and processes,Planning PFM reforms in PICs FINAL (1)
planning for reforms can also be technically complex. Adequate planning is especially important in the context of severe capacity constraints. A "PFM Report No: ACS5515Pacific IslandsPFM Design under Capacity ConstraintsPLANNING PUBLIC FINANCIAL MANAGEMENT REFORMS INPACIFIC ISLAND COUNTRIES41456EASP Planning PFM reforms in PICs FINAL (1)iture and Financial Accountability (PEFA) assessment, the Roadmap aims to outline sequenced and prioritized actions to address specific PFM weaknesses, based on a realistic assessment of available capacity and resources.Identify goals and explain how and when they will be achieved. A good PFM Roadma Planning PFM reforms in PICs FINAL (1)p should explain: i) which PFM reforms will be prioritized and why; ii) what capacity gaps exist and how these will be addressed; iii) who will be resPlanning PFM reforms in PICs FINAL (1)
ponsible for various actions; and iv) what outcomes are to be achieved through planned reforms and by when. Medium-term time horizons are required to Report No: ACS5515Pacific IslandsPFM Design under Capacity ConstraintsPLANNING PUBLIC FINANCIAL MANAGEMENT REFORMS INPACIFIC ISLAND COUNTRIES41456EASP Planning PFM reforms in PICs FINAL (1)riate balance can be achieved through scheduled periodic revisions of the Roadmap document.IDiscuss the plan widely and for an adequate period of time to build political support. Planning PFM reform involves allocation of resources, work, and responsibility. PFM reforms, themselves, may have impacts Planning PFM reforms in PICs FINAL (1) that are not in the interests of all parties involved. Planning PFM reform is therefore an inevitably political process. Sufficient time needs to bePlanning PFM reforms in PICs FINAL (1)
allocated to dialogue with a broad range of stakeholders (senior officials, Cabinet members, and members of parliament), in order to build broad ownerReport No: ACS5515Pacific IslandsPFM Design under Capacity ConstraintsPLANNING PUBLIC FINANCIAL MANAGEMENT REFORMS INPACIFIC ISLAND COUNTRIES41456EASP Planning PFM reforms in PICs FINAL (1)forms that will improve development outcomes. PFM reform is a means to improved development outcomes, rather than an end in itself. While a PEFA Assessment can help identify strengths and weaknesses in PFM systems, it does not provide an adequate basis for prioritization. Prioritization based solely Planning PFM reforms in PICs FINAL (1) on PEFA scores is not useful because: i) It IS likely to be impossible to achieve high scores in all areas, given the seriousness of capacity constraPlanning PFM reforms in PICs FINAL (1)
ints; and ii) low PEFA scores in some areas may have little relevance to the development outcomes that the government is targeting. Rather, prioritizaReport No: ACS5515Pacific IslandsPFM Design under Capacity ConstraintsPLANNING PUBLIC FINANCIAL MANAGEMENT REFORMS INPACIFIC ISLAND COUNTRIES41456EASP Planning PFM reforms in PICs FINAL (1)goals, such as improved macroeconomic management and better health and education. Development priorities will vary according to country context, and PFM priorities will therefore also vary across countries.Figure: Four common development challenges facing PICsWeaknesses in service delivery or macroe Planning PFM reforms in PICs FINAL (1)conomic managementBudgets arc not executed as appropriatedInefficiency and ineffectiveness in spending undermine service deliveryBudget allocations doPlanning PFM reforms in PICs FINAL (1)
not reflect Government prioritiesBudgets lead to unsustainable deficitsIdentify the links between development challenges and specific PFM weaknesses Report No: ACS5515Pacific IslandsPFM Design under Capacity ConstraintsPLANNING PUBLIC FINANCIAL MANAGEMENT REFORMS INPACIFIC ISLAND COUNTRIES41456EASP Planning PFM reforms in PICs FINAL (1)form, and then consider the specific weaknesses in PFM systems that are contributing to that problem, and the particular reforms that would see those weaknesses addressed. The Figure above illustrates four common PFM-related development challenges facing PICs. The table on the following page shows h Planning PFM reforms in PICs FINAL (1)ow these challenges can be linked to PFM weaknesses and specific reforms to address weaknesses (a significantly expanded version of this table is presPlanning PFM reforms in PICs FINAL (1)
ented in section II of the note). Applying this framework, PFM practitioners can begin with the broad problem they wish to address and then identify aGọi ngay
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