Recent Public Financial Management Publications and Other Resources

As usual, we end this issue with a section reviewing recent public financial management publications and other resources which we hope will be of interest to readers of the Journal. We would be pleased to receive reviews and suggestions of other resources which we should refer to in future issues.

• Pre-requisites for a Medium Term Expenditure Framework
• “Reference Guide to Modern Trends and Best Practices in Public Financial” – for the Arabic World
• Public Financial Management Reform in the Middle East and North Africa
• How Far Have Public Financial Management Reforms Come in Africa?
• Gestion des dépenses publiques dans les pays en voie de développement
• Review of the Cash Basis International Public Sector Accounting Standard – Report of the Task Force
• Open Budget Survey 2010
• Global Auction of Public Assets: Public sector alternatives to the
• infrastructure market & Public Private Partnerships
• The basics of integrity in procurement: A guidebook
• Expanding Tax Bases is Key to Development and Democracy in Africa
• Domestic Resources Mobilization in Sub-Saharan Africa
• The Experience of Medium Term Expenditure Framework & Integrated
• Financial Management Information System Reforms In Sub-Saharan
  Africa – What Is The Balance Sheet?
  
  

Recent Public Financial Management Publications and Other Resources

Public Financial Management in Sudan

Our next two papers consider two aspects of public sector audit. The first by Hussein Mohamed El-Nafabi considers the issue of corruption in Sudan and the important role of the Auditor General in the fight against it. The objective of this study is to address the perverse incentives for financial corruption and try to provide practical solutions. It is recognised that, as in many countries, financial corruption is deeply rooted and institutionalized and the fight against it is likely to be long and difficult. However, the paper ends with a series of recommendations to assist with this struggle.

Public Financial Management in Sudan

Independence of Supreme Audit Institutions in Sub-Saharan Africa

In the next paper, Andy Wynne considers the key issue of independence for supreme audit institutions (auditors general in English speaking countries). Models of public sector ‘external’ audit type institutions are described for English and French speaking African countries. Neither approach can claim to fully meet international standards for independence, but different approaches to the provision of audit type services are considered to be acceptable. This emphasises the need to understand existing systems before external models are adopted as part of a reform process.

Independence of Supreme Audit Institutions in Sub-Saharan Africa

Working with Communities improves Development Results

"Accountants and auditors" are my friends, according to Dr. Julius Coles, the President of Africare. Accountants and auditors present at the January ICGFM DC forum were delighted to hear how strong financial management and accountability can improve development results.

Nelson Mandela regards " Africare as one of America's greatest gifts to Africa. Your work, in every corner of our great continent, has sustained our own commitment to building a strong and free Africa."

Dr. Coles described the growth of Africare from 1971 when the organization received a $17,000 grant from Eli Lilly to today, with a $50 to $60 Million annual budget. The success of Africare has come from community involvement - working with communities in Africa to design and deliver programs. Integrated development programs that focus on capacity building and assisting indigenous efforts has been very successful, according to Dr. Coles. Having 93% of the budget spent on programs has also helped.

Dr. Julius Coles Africare

View SlideShare presentation or Upload your own. (tags: development. africare)

Africare is the largest African-American aid organization focused on Africa. The organization was based on the principles of the Peace Corps.

Dr. Coles presented the challenges in development aid in Africa by sharing statistics:

• 70% of all AIDS deaths occur in Africa - resulting in 7,000 deaths a day
• AIDS has resulted in over 12 Million orphaned children in Africa
• 90% of all Malaria deaths occur in Africa - 1 child dies every 30 seconds in Africa

Despite the increase in funding over the years, Africare has more demand than they can fulfill.  

Dr. Coles described the need for strong financial management for non-profit organization and how accounting and audit have improved in Africare. Many donor organizations have zero tolerance for any financial irregularities. Africare has managed to achieve very good ratings from third party organizations for accountability.

Aid for Africa

It is not too late to register for the upcoming DC Forum on January 7th. Dr. Julius Cole will be speaking about the work of Africare, the oldest and largest African-American led organization assisting Africa. 

According to the Africare web site:

Africare's programs address needs in three principal areas:

• Health and HIV/AIDS
  
• Food security and agriculture
  
• Emergency response
  

Complementing and extending our work in those focus areas, Africare supports programs in:

• Water resource development
  
• Environmental management
  
• Literacy and vocational training
  
• Microenterprise development
  
• Civil-society development and governance
  

Africare now reaches families and communities in some 25 countries in every major region of Sub-Saharan Africa, from Senegal to South Africa and from Chad to Mozambique. Since its founding in 1970, Africare has delivered more than $710 million in assistance — over 2,000 projects — to 36 countries Africa-wide.