Digital Solutions Guidelines for Public Financial Management
Author:
Lorena Rivero del Paso
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Sailendra Pattanayak
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Gerardo Uña https://isni.org/isni/0000000404811396 International Monetary Fund

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Hervé Tourpe https://isni.org/isni/0000000404811396 International Monetary Fund

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The Digital Solutions Guidelines for Public Financial Management (Guidelines) are intended to serve as a comprehensive reference material for the assessment, design, and improvement of digital initiatives in the public financial management (PFM) area. To support the digital transformation of PFM functions, the Guidelines are structured around three Pillars – Functional, IT Architectural, and Governance and Management. Each pillar comprises six principles, which are further broken down into one to four attributes to promote more efficient and transparent PFM operations while fostering innovation and managing digital risks. These Guidelines also allow a graduated approach to digital transformation of PFM through three levels of maturity for each Attribute – foundational, intermediate, and advanced – to help take into account country-specific contexts and capacities in digital transformation strategies.
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Technical Notes and Manuals