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Budget Preparation: Budget Credibility



International Good Practices and Reference Models

Canada - Budgetary Control: This document describes an effective approach to budgetary control comparing actual expenditures to a predetermined plan so departures may be spotted for investigation.  It investigates the needs of such systems and discusses the various subjects to assure effectiveness through highlights on: cash control systems; control through periodic financial reporting; and central budgetary control.            back to top


Guidance and Tips

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Country Case Studies and Lessons Learnt

A Review of Experience in Implementing Medium Term Expenditure Frameworks in a PRSP Context  -  A Synthesis of Eight Country Studies (commissioned by the Africa Policy Department of the Department for International Development (DFID) U.K. in collaboration with the European Commission DG Development): This report is a synthesis of findings from eight country case studies from across Africa and one from Albania reviewing experience with the implementation of MTEFs and the links being made to national poverty reduction strategies. It also categorizes the countries by level of achievement and how the successful nations implemented their PFM reform.          

Public Financing Management Reform in Malawi (Published by the Swedish International Development Cooperation Agency: The study provides an analysis of the system of public financial management in Malawi and of recent efforts to reform the system.   This document includes information on IFMIS, MTED, and Malawi’s poverty reduction strategy. 

Public Financial Management Reforms in Developing Countries - Lessons of Experience from Ghana, Tanzania and Uganda (Published by the African Capacity Building Foundation): This document reviews the implementation of Medium Term Expenditure Framework (MTEF) and Integrated  Financial Management Information Systems (IFMIS) type reforms in Ghana, Tanzania and Uganda. Through a review of publicly available literature on MTEF and IFMIS initiatives, the suitability of the reforms is questioned, and alternatives considered.  

Best Practice on Public Expenditure Reform - The MTEF in Malawi and Ghana: This document was commissioned for a DFID seminar on best practice in public expenditure management and discusses the Medium Term Expenditure Framework approach in Malawi and Ghana.

How, When and why does Poverty get Budget Priority (Poverty Reduction Strategy and Public Expenditure in Five African Countries): Overseas Development Institute prepared this working paper on good practice examples for implementation of the Medium Term Expenditure Framework (MTEF) that begin on pg. 11 with Ghana, Uganda, and Mozambique.

IMF Technical Assistance Evaluation - Public Expenditure Management Reform in Anglophone African Countries: This paper summarizes the IMF’s Fiscal Affairs Department (FAD) TA delivered to a sample of 10, primarily Anglophone-heritage African countries (Ethiopia, The Gambia, Ghana, Kenya, Malawi, Nigeria, Rwanda, Tanzania, Uganda, and Zambia). FAD’s TA main areas of focus are expenditure and commitment control, fiscal reporting, accounting systems, and integrated financial management information systems (IFMIS), as well as budget preparation issues, including support for medium-term expenditure frameworks (MTEFs).       back to top

Other Reference Materials

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