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The Digital Solutions Guidelines for Public Financial Management (Guidelines) are intended to serve as a comprehensive reference material for the assessment, design, and improvement of digital initiatives in the public financial management (PFM) area. To support the digital transformation of PFM functions, the Guidelines are structured around three Pillars – Functional, IT Architectural, and Governance and Management. Each pillar comprises six principles, which are further broken down into one to four attributes to promote more efficient and transparent PFM operations while fostering innovation and managing digital risks. These Guidelines also allow a graduated approach to digital transformation of PFM through three levels of maturity for each Attribute – foundational, intermediate, and advanced – to help take into account country-specific contexts and capacities in digital transformation strategies.

Budget execution and treasury management --- Budget planning and preparation --- Budget Systems --- Budget --- Budgeting & financial management --- Budgeting --- Expenditure --- Expenditures, Public --- Finance, Public --- General issues --- Innovation --- Intellectual Property Rights: General --- International Taxation --- Monetary economics --- National Budget --- National Budget, Deficit, and Debt: General --- National Government Expenditures and Related Policies: General --- Pfm information systems --- Public Administration --- Public Economics: Miscellaneous Issues: General --- Public finance & taxation --- Public Finance --- Public financial management (PFM) --- Public Sector Accounting and Audits --- Research and Development --- Revenue administration --- Tax administration and procedure --- Tax Evasion and Avoidance --- Technological Change --- Technology