The objective of this research was to assist the Open Society Foundation’s (OSF) Fiscal Governance Programme in mapping existing donor efforts related to improving public financial management (PFM) in developing countries. The purpose of the mapping was to assess strategic gaps in funding that private foundations may be well-placed to address. As well as traditional development partners, the mapping also incorporated non-traditional donors.

Mokoro Principal Consultant, Alta Fölscher, led the research. The team undertook a literature review and developed an analytical framework to inform the mapping. The study included a mapping of donor efforts to improve PFM using project financial and non-financial data to track current priorities and actions; a literature review to reflect on what works; and a set of interviews with PFM donors, partner countries, service providers and experts to identify emerging PFM support priorities and to explore the perceived gaps in support.

The work was undertaken in three phases; i) literature review and developing an analytical framework, ii) data collection; iii) data analysis and reporting. Three briefing notes were produced, one on the literature review and analytical framework, a second on the selected PFM funders and countries for the document scan, and a third on the interview respondents institutions identified. A final Summary Report presented the consolidated mapping, an analysis of key issues and successes in PFM reforms, and a range of key gaps in PFM support for consideration.