Following publication of the draft “Guidance Note on Sequencing PFM Reforms”together with two Background Papers in September 2012, several comments were received and reviewed by the authors and these have been incorporated into the final version of these papers, published as a 'Good Practice Note'. The work was undertaken following an extensive period of research and debate around the issues between the PEFA Partners, led by IMF and the European Commission. The documents were authored by Jack Diamond (former Chief of the IMF's Fiscal Affairs Department), and Daniel Tommasi, and can be downloaded below.