USAID
The document is a USAID Public Financial Management (PFM) Primer, which serves as an introductory guide for USAID field officers on the basic concepts and components of the PFM system.
2018

Abstract
The primer covers key topics such as budget planning and preparation, budget execution, public sector accounting, internal and external audit, and sequencing of PFM reforms. It also provides a glossary of terms and additional resources for further information. The primer aims to provide a comprehensive overview of the PFM system, highlighting its importance in achieving good governance and public policy objectives.
Classification
USAID Advancing Nutrition