Publications

This paper is based on materials and discussions at a Smart Interactive Talk among members of the IACOP and relevant global experts on April 20, 2020. The aim was to address the impact of the COVID-19 pandemic on internal audit work. Representatives…

The rapid spread of the COVID-19 pandemic across continents in early 2020 and the imposition of unprecedented measures to fight it had a severe impact on PEMPAL activities. Members were unable to travel to join in-person meetings and faced huge…

This guidance is a product of knowledge sharing and collaboration among members of the Internal Audit Community of Practice (IACOP), of the Public Expenditure Management Peer-Assisted Learning (PEMPAL) network.In response to questions about the…

The FY19 Annual Report (AR) records progress in applying good and improved PFM practices developed, promoted, or shared through PEMPAL from July 1, 2018 to June 30, 2019. Activities in FY19 were guided by the PEMPAL Strategy 2017-22, which aims to…

This knowledge product was developed by the BCOP Program and Performance Budgeting Working Group. It takes stock of main characteristics of the indicators collected in budget planning processes in member countries and identifies countries’ main…

This report is part of PEMPAL’s accountability framework. It is the first annual report produced for the new strategy period. In line with the decision of PEMPAL Steering Committee to switch to reporting on a fiscal year (FY) basis, the period…

This note was prepared as a learning material on the request of the members of the PEMPAL Treasury COP Cash Management working group and is designed to be of assistance to those countries designing a Service Level Agreement by providing material on…

This knowledge product was developed by the BCOP Budget Literacy and Transparency Working Group. At the start of the Group’s work, citizens’ budgets were not common in the PEMPAL region. Thus, the group decided to make this reform their focus and to…

This publication fulfills the objective set by the RIFIX Working Group and demonstrates the commitment of the IACOP to improving Public Financial Management (PFM) in its member countries.IACOP continues to expand the line of knowledge products that…

The topic of ‘fiscal transparency and accountability’ was first chosen as a priority in 2013 by the PEMPAL Executive, which is represented by senior government levels from 16 of the 21 member countries in the three thematic COPs of budget, treasury…