September 2021

Participatory budgeting (PB) is “a mechanism or a process through which people make decisions on the destination of all or part of the available public resources,”1 and offers several specific benefits, if executed well. It is a process that could help improve governance within a set of reforms, increase community cohesion, and generate trust in government.


June 2021

This paper is based on materials and discussions at a Smart Interactive Talk with IACOP country auditor members, including IT auditors, which featured a presentation by an information technology audit expert entitled “Virtual Training on IT Audit”.

February 2021

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.

January 2021

The development of this knowledge product was motivated by the global budgetary pressure stemming from both reduced revenues and increased expenditure needs resulting from COVID-19 pandemic. This report provides some valuable and innovative options for our countries to consider in conducting rapid spending reviews with a goal of identifying budget balancing measures.


December 2020

The development of this knowledge product was motivated by the need to provide specific advice for the national Ministries of Finance on participatory budgeting, given that such initiatives are globally prevalent at the subnational level. This report provides useful advice for our countries on potential mechanisms for the national Ministries of Finance to design participatory budgeting initiatives at national level and to facilitate participatory budgeting at subnational level.

October 2020

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.

October 2020

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:

July 2020

“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.

June 2020

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.

June 2020

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.