Diagnosis and reform of public financial management systems: a key cross-cutting issue for program-based approaches in development policy – German Institute of Development and Sustainability (IDOS) https://www.idos-research.de/briefing-paper/article/diagnosis-and-reform-of-public-financial-management-systems-a-key-cross-cutting-issue-for-program-based-approaches-in-development-policy/
Deutsches Institut für Entwicklungspolitik (DIE) In recent years public budgets have