FreeBalance has released Public Financial Management (PFM) Good Practice Documents on:
» Anti-Corruption– functions of financial management systems that reduce corruption
» Budget Formulation – practices to ensure more credible budgets and improved government performance
» GRP Reform Sequencing – techniques to help determine reform phases tied to PFM goals
» Multiple Year Chart of Accounts (COA) – practices in the design of Budget and accounting classifications and the agility to adapt COA over time to support reform
» Total Cost of Ownership (TCO) – methods to calculate all the potential costs for Commercial Off-the-Shelf (COTS) financial systems for government
You can download these documents at
http://www.freebalance.com/blog/?p=3628 : I have attached below the one on budget formulation as reference
