This document has been developed by the IACOP to capture the main findings of the first two meetings of the Central Harmonization Unit (CHU) Challenges Working Group.

This guidance has been developed to help internal auditors better understand the main features of effective internal control and how to assess and evaluate the functionality of internal control systems. It includes a series of criteria for assessing the maturity of internal controls. These may be useful for internal auditors working in organizations that are in the process of developing/refining public financial management (PFM) systems. The guidance:

The objective of the paper is to provide public financial management practitioners with a practical guide for developing or updating a government’s Chart of Accounts. The guidance has been informed by actual country experiences among PEMPAL member countries and beyond, and through inputs from World Bank experts working with PEMPAL. The paper is not intended as an academic reference, rather it is designed to be a practical tool including examples and tips which officials can utilize when redeveloping the government’s public financial management reporting framework.

“What gets measured gets done!” is a favorite saying in many management textbooks. There is much evidence to support this saying and good reasons to assume that it can be applied to the work of internal auditors. Demonstrating and measuring the value of public sector internal audit was a priority area in the IACOP 2018 – 2019 Action Plan. Good practices were identified through an extensive collaborative process, involving practitioners and policymakers from PEMPAL member countries and other partners.

This knowledge product was developed by the BCOP Budget Literacy and Transparency Working Group.

This knowledge product was developed by the BCOP Program and Performance Budgeting Working Group. It presents data on performance budgeting and spending reviews in PEMPAL countries, benchmarks the practices in PEMPAL countries to those in advanced countries, and provides food for thought for PEMPAL countries considering introducing or improving their performance budgeting and spending review systems. Quantitative data used in this report is based on the OECD Performance Budgeting Survey and the internal BCOP survey on spending reviews .

This knowledge product was developed by the BCOP Program and Performance Budgeting Working Group. It takes stock of main characteristics of the indicators collected in budget planning processes in member countries and identifies countries’ main challenges of PEMPAL countries related to performance indicators. It comprises two parts: general performance indicator review based on 10 specific criteria and detailed review of indicators in health and education. Both parts provide the summary joint analysis and information per each country.

This knowledge product was developed by the BCOP Budget Literacy and Transparency Working Group. At the start of the Group’s work, citizens’ budgets were not common in the PEMPAL region. Thus, the group decided to make this reform their focus and to identify challenges they were currently facing and to share solutions on how to address them. The Working Group identified 10 challenges to developing Citizens’ Budgets in the region, and documented them in this knowledge product that identifies peer and international advice to address them.

This glossary is a product of knowledge sharing and collaboration among PEMPAL IACOP members.

The IACOP Internal Control Working Group identified that a glossary of terms relating to internal control, primarily for use by Central Harmonization Units and internal auditors, would help promote consistent understanding of key internal control terms.

This paper is based on materials and discussions at a Smart Interactive Talk among members of the IACOP and relevant global experts on April 20, 2020. The aim was to address the impact of the COVID-19 pandemic on internal audit work. Representatives of four countries, the Netherlands, Ukraine, the Republic of South Africa, and the United Kingdom, gave presentations followed by a question & answer session. The event agenda is in the Annex.