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.
KNOWLEDGE PRODUCTS
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.
This guidance is a product of knowledge sharing and collaboration among members of the Internal Audit Community of Practice (IACOP), of the Public Expenditure Management Peer-Assisted Learning (PEMPAL) network.
This note was prepared as a learning material on the request of the members of the PEMPAL Treasury COP Cash Management working group and is designed to be of assistance to those countries designing a Service Level Agreement by providing material on which they could draw in preparing it.
The IACOP Newspaper is a reflection and an update on a reform progress, emerging matters and challenges of the IACOP member-countries related to the main themes of our current knowledge sharing. The articles in the newspaper are written and shared by the IACOP members.
This publication fulfills the objective set by the RIFIX Working Group and demonstrates the commitment of the IACOP to improving Public Financial Management (PFM) in its member countries. IACOP continues to expand the line of knowledge products that started with publication of the Good Practice Internal Audit Manual in 2022, followed by the Good Practice Continuing Professional Development Manual Template, the Internal Audit Body of Knowledge, Risk Assessment in Audit Planning Guide, and the Quality Assessment Guide for Public Sector Internal Audit.
This guide is a product of knowledge sharing and collaboration among members of the Internal Audit Community of Practice (IACOP), of the Public Expenditure Management Peer-Assisted Learning (PEMPAL) network. This publication, similar to the Good Practice Internal Audit Manual published by the IACOP in 2012, resulted from an extensive collaborative process, which included participation of practitioners and policymakers in member countries.
The main goal of this Guidance is to support governments and public sector officials in the process of preparing and presenting consolidated financial information on the public sector and entities within the public sector.
