Guidelines

The documents found here are all in PDF format. For a free copy of Adobe Acrobat Reader, visit the Adobe site to download. All handbooks and manuals in this section are also available at the World Bank Infoshop or the Public Information Center. (http://www.worldbank.org; click on Publications/Project Info click on Project Information& InfoShop)

Country Financial Accountability Assessment (CFAA) Guidelines to Staff [448kb]

PER Guidelines - These guidelines were prepared in 2001 and many of the recommendations remain valid. However, in light of efforts to harmonize and integrate diagnostic analysis of public expenditure, financial management and procurement systems new guidelines are being prepared and will be posted on this site.

The other guidelines below were prepared by the HD network in consultation with the PREM PE thematic group and are provided here as a reference for staff undertaking sector expenditure analysis.

Human Development Public Expenditure Reviews Guidance Notes

Supporting Better Country Public Financial Management Systems: Towards a Strengthened Approach to Supporting PFM Reforms"

The Public Expenditure and Financial Accountability (PEFA) secretariat has prepared the following note to guide a multi-donor approach to improving PFM systems in member countries. The following draft reflects the approach agreed by the members of PEFA, i.e. the World Bank, IMF, EC, UK-DFID, SPA, French Ministry of Foreign Affairs, Norwegian Ministry of Foreign Affairs, and the Swiss State Secretariat for Economic Affairs.

Public Financial Management (PFM) Work Staff Guidance