Publications

This document has been developed by the IACOP to capture the main findings of the first two meetings of the Central Harmonization Unit (CHU) Challenges Working Group.The CHU is a unit within central government entity, usually Ministry of Finance,…

The development of this knowledge product was motivated by the global budgetary pressure stemming from both reduced revenues and increased expenditure needs resulting from COVID-19 pandemic. This report provides some valuable and innovative options…

The Fiscal Year (FY) 2021 was the first year in which all activities were carried out online due to global COVID-19 restrictions on travel and conferences.  While COVID-19 has affected the network’s operating environment and poses a risk to…

The development of this knowledge product was motivated by the need to provide specific advice for the national Ministries of Finance on participatory budgeting, given that such initiatives are globally prevalent at the subnational level. This…

The objective of the paper is to provide public financial management practitioners with a practical guide for developing or updating a government’s Chart of Accounts. The guidance has been informed by actual country experiences among PEMPAL member…

This guidance has been developed to help internal auditors better understand the main features of effective internal control and how to assess and evaluate the functionality of internal control systems. It includes a series of criteria for assessing…

“What gets measured gets done!” is a favorite saying in many management textbooks. There is much evidence to support this saying and good reasons to assume that it can be applied to the work of internal auditors. Demonstrating and measuring the…

This knowledge product was developed by the BCOP Program and Performance Budgeting Working Group. It presents data on performance budgeting and spending reviews in PEMPAL countries, benchmarks the practices in PEMPAL countries to those in advanced…

This glossary is a product of knowledge sharing and collaboration among PEMPAL IACOP members.The IACOP Internal Control Working Group identified that a glossary of terms relating to internal control, primarily for use by Central Harmonization Units…

This knowledge product was developed by the BCOP Budget Literacy and Transparency Working Group.It includes global definitions of public participation; benefits of public participation that could be used as justification for investments;…