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DAC Guidelines and Reference Series Harmonising Donor Practices for Effective Aid Delivery, Volume 2 Budget Support, Sector Wide Approaches and Capacity Development in Public Financial Management

Budget Support, Sector Wide Approaches and Capacity Development in Public Financial Management

Following the first volume of good practices for effective aid delivery, this second volume focuses more specifically on good practice in providing budget support and support to sector-wide approaches.

Building on existing capacities, easy-to-handle instruments and procedures can
be more easily implemented than sophisticated ones. ... Operate a reliable
accounting system before installing an integrated financial management system.