Public Financial Management (PFMx) Module 1
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1 Public Financial Management (PFMx) Module 1 Introduction to Public Financial Management This training material is the property of the International Monetary Fund (IMF) and is intended for use in IMF Institute for Capacity Development (ICD) courses. Any reuse requires the permission of the IMF and ICD. 1
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3 PFM in the World Sustainable Development Goals Management Of Resources Financial Crises Natural Disasters Development Aid Natural Resource Management Required Negative Space (Not for instructor notes.) Please do not adjust text field positions.
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6 Public Financial Management Public Financial Management PFM is concerned with the laws, organizations, systems and procedures available to governments wanting to secure and use resources effectively, efficiently and transparently. Required Negative Space (Not for instructor notes.) Please do not adjust text field positions.
7 Public Financial Management Public Financial Management Organizations Laws Systems Government Fiscal Policy Required Negative Space (Not for instructor notes.) Please do not adjust text field positions. Procedures
8 PFM Institutions Economic policy Implementation Public Financial Management Political economy Laws and regulations
9 What is Public Financial Management? Public Financial Management is the management of government finances both expenditure and revenue. Narrow : budget process and cash management Required Negative Space (Not for instructor notes.) Please do not adjust text field positions. Broad : all aspects of generating and spending resources
10 Political Economy Aspects of PFM Laws Procedures Political economy Required Negative Space (Not for instructor notes.) Please do not adjust text field positions. Cultural norms Change Management Citizens
11 Defining Public Financial Management Public Financial Management Effective Laws Organizations Use of resources Efficient Required Negative Space (Not for instructor notes.) Systems and procedures Please do not adjust text field positions. Institutional aspects Transparent
12 Public Financial Management in action OBJECTIVE: Achieve a sustainable fiscal position What is the desired level of debt? What? DESIGN Adopt an expenditure rule How? Development of a medium term framework Link rule to the budget process Reporting or monitoring requirements IMPLEMENTATION Required Negative Space (Not for instructor notes.) Please do not adjust text field positions.
13 PFM makes Fiscal Policy work Fiscal Policy Public Financial Management What to do How to do How policies should be designed How policies should be implemented
14 Public Financial Management PFM : Management of Government Finances Laws Organizations Systems Government Fiscal Policy Required Negative Space (Not for instructor notes.) Please do not adjust text field positions. Procedures How
15 Coverage of the Public Sector
16 Public expenditure is a large share of GDP General government expenditure (Percent of GDP, latest available*) Belarus Spain Serbia Slovenia Maldives Germany Barbados Source: IMF WEO database. * 2014, 2015 or 2016 Netherlands Slovak Republic Solomon Islands Timor-Leste Croatia Norway Portugal Republic of Congo Sweden Montenegro Italy Lesotho Greece Hungary Oman Austria Denmark Belgium Kuwait Marshall Islands Micronesia Finland France Djibouti Nauru
17 Why PFM is important Fiscal Space Sustainability Accountability Public Financial Management Laws and regulations
18 Sustainability Required Negative Space (Not for instructor notes.) Please do not adjust text field positions.
19 PFM Promotes Sustainability Sustainable and inclusive economic growth Fiscal Policy What? Public Financial Management How? DESIGN IMPLEMENTATION
20 Defining Fiscal Space Fiscal space is the capacity to finance additional or new public spending through increased resources and/or expenditure rationalization or reallocation. Required Negative Space (Not for instructor notes.) Increased resources Expenditure rationalization Please do not adjust text field positions.
21 PFM Allocates Resources Sustainability of Public Debt Fiscal Space Required Negative Space (Not for instructor notes.) Please do not adjust text field positions. Fiscal Policy Objectives
22 Accountability Government Accountability Stakeholders Citizens Companies Investors How Fiscal reporting Transparency standards Information
23 Oversight Mechanisms and Transparency Executive Fiscal Responsibility: Accountability Citizens/Voters Required Negative Space (Not for instructor notes.) Please do not adjust text field positions. Legislature
24 Role of the Budget in PFM Use of Resources Effective Annual Budget Efficient Transparent Legal framework Institutions Systems Processes
25 The Budget Cycle Legal framework
26 The Budget Cycle Legal framework
27 The Fiscal Framework Required Negative Space (Not for instructor notes.) Please do not adjust text field positions.
28 Budget Preparation Required Negative Space (Not for instructor notes.) Please do not adjust text field positions.
29 Budget Execution Required Negative Space (Not for instructor notes.) Please do not adjust text field positions.
30 Accounting and Reporting Required Negative Space (Not for instructor notes.) Please do not adjust text field positions.
31 Control and Audit Required Negative Space (Not for instructor notes.) Please do not adjust text field positions.
32 Legal Framework Required Negative Space (Not for instructor notes.) Please do not adjust text field positions.
33 #1 #2 #3 Modern Perspectives of PFM The Budget as a Strategic Policy Tool Managing Budgetary Resources Effectively PFMx: Introduction to PFM #4 #5 Strengthening Fiscal Responsibility PFM Reform Challenges
34 Key Elements of PFM 1. Fiscal Framework 2. Budget Preparation Fiscal Policy Annual Budget Fiscal Policy Implementation MTFs Tax Policy Medium term approach 3. Budget Execution Controls Cash Management PIMA Consolidated Reporting 4. Accounting and Reporting 5. Control and Audit International Standards Supreme Audit Institutions Fiscal Council
35 The Budget Cycle Legal framework
36 The Legal Basis for PFM Country context Laws Regulations Required Negative Space (Not for instructor notes.) Please do not adjust text field positions. Accounting principles
37 The Legal Framework Fiscal Policy Legal framework
38 Areas of PFM Core Specialized Other
39 Specialized Areas of PFM Fiscal risks Fiscal Councils Fiscal rules Specialized FMIS Coverage of Public Sector External Aid
40 Current issues in PFM 1. Good practice Current issues 2. Country context 3. Pace and sequencing of reform 40
41 Public Financial Management Sustainability Organizations Laws Systems Procedures Public Financial Management Fiscal Space Accountability
42 Legal framework
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