USAID Guide to Public Financial Management, Second Edition

It is a comprehensive guide that provides an overview of public financial management (PFM) systems, their key elements, and best practices. The guide is designed to inform USAID program designs, implementation, and monitoring, evaluation, and learning. It covers topics such as budget planning and preparation, budget execution, revenue, treasury operations and cash management, public sector accounting and reporting, and audit, controls, and evaluation. The guide aims to support USAID's approach to cross-sectoral, integrated, and comprehensive programming to enhance the sustainability of its support.