Public Financial Management (PFM) Strategic Framework

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Public Financial Management (PFM) concerns the revenue mobilisation and public expenditure systems of the country. PFM has to ensure that resource mobilisation and utilisation, budgeting and programming, budget release and expenditure management, maintenance of accounts and preparation of financial statements for reporting are performed in a transparent, accountable and responsible manner, complying with the legal provisions of the country.

The main objectives of PFM are to maintain good financial governance and make public service delivery efficient and effective through fulfilling legal provisions in revenue mobilisation, budget formulation and approval, budget release, budget implementation and reporting. Auditing is regarded as a tool for assessing financial good governance. An independent audit, carried out fairly, focusing on regularity, economy, efficiency, effectiveness and propriety, both evaluates and promotes accountability and transparency in financial administration: audits support financial good governance.

The three main dimensions of PFM are revenue or resource mobilisation, public debt, public expenditure and public accountability.

Public Expenditure and Financial Accountability Assessment (PEFA) is a tool for measuring the performance of PFM and improving accountability. PEFA also functions as a framework tool to improve financial accountability and align External Development Partners (EDPs) with the country system.

The Government of Nepal (GoN) has enforced the Financial Procedures and Fiscal Accountability Act, 2019 (2076) (FPFAA) to regulate and manage the financial procedures of the federal government.

Source of information: Public Financial Management (PFM) Strategic Framework

For more information: Download PFM Strategic Framework

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