Conclusions and Recommendations

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Conclusions and Recommendations

17. An information and systems framework as presented in this paper provides a strategic view of the network of PFM computer systems and a model to prepare a country-specific framework which can serve as a roadmap for the country's PFM systems programs. The information architecture identifies a single source and establishes ownership and responsibility for each type of data. It thus simplifies the data collection effort and attacks the critical problem of data duplication. The systems architecture is both a top-down view of the network of information systems and databases needed for PFM, and a roadmap for the implementation work. It is relatively impervious to organizational changes since it is solidly based on analysis of business processes and information requirements of each functional area of PFM. The technology architecture provides the basis to make appropriate technology choices, to guide the process of acquisition of technology, and to ensure integration and compatibility of technology acquired by the various organizations at different times.

18. In most cases, governments will not be able to start the redevelopment of PFM systems afresh, and will need to incorporate a strategic perspective into the existing suite of systems. The following recommendations could permit them to benefit from the strategic, top-down view provided by the information and systems architectures:

Gain the strategic perspective: Develop PFM information, systems, and technology architectures through a short (36 months), focused strategic study along the lines described in this paper Use this as an opportunity to streamline and simplify administrative procedures and rectify any  institutional weaknesses. (For example, changes may be required in accounting policies and conventions and the legal framework governing PFM.)

Concentrate resources on priority systems: Establish priorities for system development by reference to the strategic perspective and by gaining the consensus of key managers in the agencies involved. Examine the current information systems project portfolio and reallocate resources to priority projects. Maintain an up-to-date strategic systems development plan thereafter.

Reflect strategic perspective in systems projects: Modify, to the extent possible, the scope and objectives of priority systems to: (a) unify data sources; (b) support business processes across all organizations affected, not just those sponsoring the system; (c) develop and implement common coding and massaging standards to be used across all systems; and (d) where feasible, migrate to selected technology architecture or develop a migration plan for the future.

Fund strategic enhancements to existing systems: Pool resources and establish a system development fund that government agencies can tap to enhance existing systems according to the strategic perspective and government-wide priorities.

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