This topic guide from the Governance and Social Development Resource Centre (GSDRC) provides an introduction to Public Financial Management and Accountability (PFMA). The information in this topic guide is arranged around the following areas:
- Policy process
- Public expenditure management (PEM)
- Medium-term planning and budgeting
- Budget execution and cash management
- Tax policy and administration
- Accounting and audit systems
- Financial management information systems
Each area of the topic guide includes a definition of the area and provides access to key readings. In some cases links to relevant organisations are also provided.