Home Public Health Public Financial Management (PFM) Strategic Framework

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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Ministry of Health & Population


  1. Policy, Planning & Monitoring Division
  2. Health Coordination Division 
  3. Quality Assurance & Regulation Division
  4. Population Management Division
  5. Administration Division



  1. Nepal Medical Council
  2. Nepal Nursing Council
  3. Nepal Ayurvedic Medical Council
  4. Nepal Health Professional Council
  5. Nepal Pharmacy Council and
  6. Nepal Health Research Council

Central Hospitals


Vector Borne Disease Research and Training Center (VBDRTC)

Department of Health Services (DoHS)



  • Administration Section
  • Finance Administration Section

Department of Drug Administration (DDA)

  1. Drug Evaluation and Registration Division
  2. Planning, Coordination and Management Division
  3. Inspection, Evaluation and Law Enforcement DivisionNational Medicines Laboratory (NML)
Department of Ayurveda and Alternative Medicine (DoAA)
  1. Herbs, Medicine and Research Division
  2. Ayurveda Medicine Division
  3. Alternative Medicine Division
  4. Administration Section

Provincial Government

Provincial Health System

Ministry of Social Development (MoSD)

  • Hospital Development and Medical Service Division
  • Policy, Law, Standard, Planning and Public Health Division


Local Government
Local Health System
  • Metropolitan Health System (Division/ Section)
  • Sub-Metropolitan Health Section
  • Rural Municipality Health Section
  • Municipality Health Section
  • Primary Hospitals
  • Primary Health Care Center
  • Health Post
  • Urban Health Promotion Center
  • Urban Health Center
  • Community Health Unit
  • Female Community Health Volunteers
  • Expanded Program on Immunization Clinics
  • Primary Health Care Outreach Clinics

Related readings: Health Insurance Board (HIB)

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