Whole system approach volume 2


This document is a supplement to CIPFA’s Whole System Approach Volume 1, providing further information. The Whole System Approach provides leaders, managers and donors with a model of Public Finance Management outlining the necessary measures and controls to promote wise spending, tackle corruption and contribute to economic growth and long-term stability in the recipient country.








Public Financial Management: a Whole System Approach (volumes 1 and 2) provides a framework to help countries to improve their public financial management (PFM), enabling effective and efficient public service delivery to citizens.

Improving public services is the key to changing lives and good PFM is central to achieving that process. It ensures public money is raised and spent with the highest degree of openness and efficiency. Good PFM is integral to any nation’s financial health and to providing critically important services efficiently, effectively and at the lowest cost.

Whatever the level of a country’s development, citizens will rightly keep raising their expectations of public service delivery. CIPFA’s Whole System Approach provides the tools to help public finance professionals around the world provide the necessary policies, programmes and procedures to meet those expectations.

View the summary presentation.