A Critical Review of the on Going Public Finance Management Reforms: Are the Reforms Yielding on the Expected Outcomes?

This policy brief investigated into the progress and impact of the on-going public finance management reforms undertaken by the MFPED since 2012/13. These reforms include the implementation of the Treasury Single Account (TSA); upgrading the Integrated Financial Management System (IFMS) and the Integrated Personnel and Payroll System (IPPS); improving wage and payroll management, improving budget formulation, implementation, monitoring and reporting; and strengthening budget transparency. The study employed different but complimentary approaches to gather the relevant data and information at central and local government levels. The study findings show that despite some challenges, the reforms are so far yielding positive results in terms of improved accountability, reporting and service delivery. The key reforms have contributed to improved public finance management at different levels of government. These areas include improved public expenditure management through the (TSA), improved accountability and public expenditure use through the IFMS, reduction in ghost workers and the overall wage bill at MDAs and local governments through the IPPS in a decentralised system.