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What is Public Financial Management (PFM)? PFM refers to the set of laws, rules, systems and processes used by sovereign nations (and sub-national governments), to mobilise revenue, allocate public funds, undertake public spending, account for funds and audit results.
WHAT IS PUBLIC FINANCIAL MANAGEMENT? Public financial management (PFM) is a central element of a functioning administration, underlying all government activities. It encompasses the mechanisms through which public resources are collected, allocated, spent and accounted for. As such, PFM processes comprise the whole budget cycle, public ...
Public financial management (PFM) is a central element of a functioning administration, underlying all government activities. It encompasses the mechanisms through which public resources are collected, allocated, spent and accounted for.
Public financial management is not only crucial in meeting fiscal aims, monitoring progress against targets and effective utilisation of resources, but a sound system can aid the government in setting future priorities and ensuring fiscal
Public finance refers to the monetary resources available to governments and also to the study of finance within government and role of the government in the economy. [1] .
Introduction: The Meaning, Content and Objectives of Public Financial Management 1 Richard Allen, Richard Hemming and Barry H. Potter Why this handbook is relevant and important 1 What is public financial management? 2 How has PFM evolved? 3 Key issues and themes of the volume 5 Structure of the book 10
What is public financial management? A compact and coherent definition of PFM is surprisingly hard to find in the lit- erature, including in the three standard reference books noted above.
