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Cross Cutting Issues: Harmonization




International Good Practices and Reference Models

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Guidance and Tips

Harmonizing Donor Practices for Effective Aid Delivery (Published by the Organization for Economic Co-operation and Development): Chapter 3 sets out good practices that may be adopted to address the growth in diagnostic products, coordination of donor efforts, and shared agendas among government and the donor community to improve public financial management. Examples from Tanzania and Bangladesh are used to demonstrate public expenditure and diagnostic work.

Budget Support, Sector Wide Approaches and Capacity Development in PFM (Published by the Organization for Economic Co-operation and Development): This paper highlights good practices for donors delivering budget support in ways that maximizes its benefits while reinforcing partners’ capacity to achieve effective PFM systems in addition to providing guidance on how to enhance the effectiveness of aid delivery aimed at capacity development in PFM.

Harmonizing Donor Policies & Practices in the Pacific: This report, carried out jointly with the New Zealand Ministry for Foreign Affairs and Trade, identified many opportunities for enhancing delivery of aid to the Pacific Islands through the harmonization of aid policies and procedures.


Strategy for Strengthening the Public Audit Function in South Asia – Risks and Opportunities (by Vinod Sahgal for the Regional Auditors’ General Conference on Harmonizing Institutional Efforts for Promoting Accountability in the Public Sector):  This paper introduces emerging best practices and discusses the challenges, risks, and opportunities facing donors and SAIs in South Asia.


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Country Case Studies and Lessons Learnt

Good Practice Papers – DAC Reference (Harmonizing Donor Practices for Effective Aid Delivery): The Development Assistance Committee (DAC) of the OECD set up a special task force to elaborate a set of good practice papers on how donors can enhance their operational procedures with a view to strengthening partner country ownership representative of sixteen developing countries in varying geographical areas; Particular good practice notes begin on mage 94 of PDF document. The countries represented were: Bangladesh, Bolivia, Cambodia, Egypt, Senegal, Guatemala, Kenya, Kyrgyz  Republic, Mali, Morocco, Mozambique, South Pacific Forum, Romania, Tanzania, Uganda, Vietnam.

Evaluation of General Budget Support: A Synthesis Report?(Published by the International Development Department, School of Public Policy, University of Birmingham): A new independent evaluation, released at a conference hosted by the OECD, shows that donating aid directly to the budgets of developing country governments is an effective way to strengthen the management of PFM systems. Study countries were: Burkina Faso, Malawi, Mozambique, Nicaragua, Rwanda, Uganda, Vietnam.

OECD Study on Donor Practices 2002-2003(Published by the International Development Department, School of Public Policy, University of Birmingham): Information gathered from a literature review, donor-headquarter interviews and eleven individual country studies was used to demonstrate how principles of good practice could be translated into concrete actions to improve donor practices.

Aid Effectiveness: “From Paris to Bangkok” (Thailand International Development Cooperation Agency, European Commission, World Bank, and United Nations Development Programme): This publication describes the lessons that Thailand has learned as an emerging donor and the various means to adopt international bets practices in its delivery of development assistance to other countries in the region and beyond. It also describes 12 key policy messages to guide Thailand in its aim to implement the Paris Declaration and shape collaboration between itself and other donors.

Measuring Performance in PFM - Examples of Bangladesh (CFAA) & Tanzania (PER): The purpose of this paper is to put forward a set of good practices on how donors and governments can collaborate to make diagnostic reviews and measurement of performance in public financial management more effective.

Best Practice in Building African Capacity for Public Financial Management : Annex 1 and 2 provides various examples of Sida and NORAD experiences involving planning, budgeting, accounting, auditing, revenue, good governance, and regional cooperation for Mozambique, Tanzania, and Zimbabwe.

Implementing the Paris Declaration in Public Finance - Challenges by Capacity Development: This purpose of this paper is to highlight some of the experiences GTZ has obtained to effectively implement the Paris Agenda.  It commences by illustrating the importance of Good Governance in the field of public finances and also includes sections on lessons learned and good practice examples of Good Financial Governance.        back to top


Other Reference Materials

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