Consultants

to the Development World ™

Public Financial Management
Advisory Services

Public Financial Management

Implementing Best Practice

The contemporary context for Public Financial Management (PFM) is being reshaped by rapid technological change, new economic pressures, climate challenges, and shifting geopolitical dynamics. While the core goals of PFM remain unchanged—stability, growth, and sustainable policies delivered through efficient, effective, and transparent resource management—the systems and institutions responsible for these outcomes are under unprecedented strain.

What We Deliver

GBPG’s core team of international PFM experts brings decades of hands-on experience in diagnosing, designing, and implementing best-practice PFM reforms across governments, multilaterals, and complex public institutions. We understand not only the technical principles, but the political, digital, and institutional realities that shape successful reform.

Our Approach

Consultation & Dialogue

Structured and ongoing consultation and engagement with governments, development partners, and stakeholders at all stages of the process.

Stakeholder mapping.

Coordination, harmonization and agreement of consultation arrangements.

Ensuring local ownership and building a coalition for reform/change.

Analysis

Expert analysis, use and application of relevant internationally recognised analytical tools, including Tax Administration Diagnostic Assessment Tool (TADAT), Public Expenditure and Financial Accountability (PEFA), Public Investment Management Assessment (PIMA), Fiscal Transparency Evaluations (FTEs), PPP Fiscal Risk Assessment Model (PFRAM).

Identification of strengths and weaknesses of PFM system, and technical/non-technical causes

Implementation

Drawing on the extensive expertise of the GBPG team, assign responsibilities and timelines to implement and deliver the technical, capacity and systems development assistance to operationalise the agreed PFM reforms.

Mobilization and logistical deployment of resources, and launching of reform programs which maximize information sharing and transparency.

Sequence and integrate reform actions to ensure cohesiveness over the medium term and avoid ‘siloing’ of reform activities. Foster coordination and collaboration across stakeholder, donors and beneficiaries.

Planning & Sequencing

Technical assistance on selection, prioritization and sequencing of PFM outcomes based on PFM system analysis.

Identification of key issues, including political commitment, capacity and systems development, change management, and institutionalization of reforms.

Development of implementation plans – over the short to medium term – including overcoming constraints and challenges, and risk mitigation.

Monitoring & Evaluation

Structured and timely monitoring and reporting on the implementation of reforms progress, actions and results to stakeholders, donors and beneficiaries.

Review, discussion and modification of reform initiatives and plans to ensure outcomes are achieved.

Recognition of reform successes, areas for improvement, assessment of impact and accountability for progress and performance.

Structured and ongoing consultation and engagement with governments, development partners, and stakeholders at all stages of the process.

Stakeholder mapping.

Coordination, harmonization and agreement of consultation arrangements.

Ensuring local ownership and building a coalition for reform/change.

Expert analysis, use and application of relevant internationally recognised analytical tools, including Tax Administration Diagnostic Assessment Tool (TADAT), Public Expenditure and Financial Accountability (PEFA), Public Investment Management Assessment (PIMA), Fiscal Transparency Evaluations (FTEs), PPP Fiscal Risk Assessment Model (PFRAM).

Identification of strengths and weaknesses of PFM system, and technical/non-technical causes

Drawing on the extensive expertise of the GBPG team, assign responsibilities and timelines to implement and deliver the technical, capacity and systems development assistance to operationalise the agreed PFM reforms.

Mobilization and logistical deployment of resources, and launching of reform programs which maximize information sharing and transparency.

Sequence and integrate reform actions to ensure cohesiveness over the medium term and avoid ‘siloing’ of reform activities. Foster coordination and collaboration across stakeholder, donors and beneficiaries.

Technical assistance on selection, prioritization and sequencing of PFM outcomes based on PFM system analysis.

Identification of key issues, including political commitment, capacity and systems development, change management, and institutionalization of reforms.

Development of implementation plans – over the short to medium term – including overcoming constraints and challenges, and risk mitigation.

Structured and timely monitoring and reporting on the implementation of reforms progress, actions and results to stakeholders, donors and beneficiaries.

Review, discussion and modification of reform initiatives and plans to ensure outcomes are achieved.

Recognition of reform successes, areas for improvement, assessment of impact and accountability for progress and performance.

Our Approach

Consultation & Dialogue

Structured and ongoing consultation and engagement with governments, development partners, and stakeholders at all stages of the process.

Stakeholder mapping.

Coordination, harmonization and agreement of consultation arrangements.

Ensuring local ownership and building a coalition for reform/change.

Analysis

Expert analysis, use and application of relevant internationally recognised analytical tools, including Tax Administration Diagnostic Assessment Tool (TADAT), Public Expenditure and Financial Accountability (PEFA), Public Investment Management Assessment (PIMA), Fiscal Transparency Evaluations (FTEs), PPP Fiscal Risk Assessment Model (PFRAM).

Identification of strengths and weaknesses of PFM system, and technical/non-technical causes

Implementation

Drawing on the extensive expertise of the GBPG team, assign responsibilities and timelines to implement and deliver the technical, capacity and systems development assistance to operationalise the agreed PFM reforms.

Mobilization and logistical deployment of resources, and launching of reform programs which maximize information sharing and transparency.

Sequence and integrate reform actions to ensure cohesiveness over the medium term and avoid ‘siloing’ of reform activities. Foster coordination and collaboration across stakeholder, donors and beneficiaries.

Planning & Sequencing

Technical assistance on selection, prioritization and sequencing of PFM outcomes based on PFM system analysis.

Identification of key issues, including political commitment, capacity and systems development, change management, and institutionalization of reforms.

Development of implementation plans – over the short to medium term – including overcoming constraints and challenges, and risk mitigation.

Monitoring & Evaluation

Structured and timely monitoring and reporting on the implementation of reforms progress, actions and results to stakeholders, donors and beneficiaries.

Review, discussion and modification of reform initiatives and plans to ensure outcomes are achieved.

Recognition of reform successes, areas for improvement, assessment of impact and accountability for progress and performance.

GBPG helps governments move from frameworks to functioning systems

bridging the gap between ambition and implementation

By combining the expertise of our core Public Financial Management (PFM) team with Global Best Practice Group’s wider network of subject-matter experts, we deliver a comprehensive and practical approach to PFM reform. This integrated capability draws on specialist knowledge in procurement, digital systems, infrastructure, climate-responsive public finance, governance, and monitoring and evaluation. Working across these disciplines enables us to design solutions that are not only technically sound but also grounded in real-world conditions. We focus on reforms that are achievable within existing institutional, fiscal, and capacity constraints, while still delivering meaningful and lasting transformation. As a result, our approach supports effective implementation, strengthens public sector performance, and ensures sustainable improvements in accountability, efficiency, and value for money.

What GBPG does to solve these challenges

Conduct end-to-end PFM diagnostics using global standards.

Design and implement realistic reform roadmaps tailored to the country’s political economy, fiscal constraints, and institutional capacity.

Strengthen budgeting, expenditure control, cash management, procurement, and audit functions to improve accountability and service delivery.

Introduce digital PFM solutions including e-procurement, FMIS enhancements, data governance, automation, and analytics.

Build institutional and human capacity through targeted training, coaching, and skills transfer.

Embed climate-responsive practices aligned with global development goals.

Introduce digital PFM solutions including e-procurement, FMIS enhancements, data governance, automation, and analytics.

Our Experts

Arnold Hoitink

Team Lead Public Finance Management

Arnold Hoitink

Arnold Hoitink is a seasoned Public Financial Management (PFM) specialist with over 20 years’ experience in Australian public administration and international advisory roles across Central Asia, the Middle East, South Asia and Africa. He has led major budget and institutional reform programmes as Chief of Party, Team Leader and Public Finance Advisor, working closely with ministries of finance and line agencies to strengthen financial governance and budgeting systems. Arnold has extensive experience on EU-, US- and UK-funded programmes, designing and delivering complex reform and capacity-building initiatives. His expertise spans strategic planning, performance-based budgeting, medium-term fiscal frameworks, public investment management and financial accountability. Across diverse contexts, his work has contributed to more transparent, efficient and accountable use of public resources, leading to improved public service delivery, stronger economic management and more sustainable poverty reduction.

David Sawyer

Senior Public Financial Management, Audit & Anti-Corruption Specialist

David Sawyer

David Sawyer FCA is a chartered accountant with more than three decades of international experience in public financial management, audit and anti-corruption reform. He has advised ministries of finance, supreme audit institutions, internal audit units and anticorruption agencies across Central Asia, Eastern Europe, Africa and Asia on strengthening fiscal governance, internal control and state financial inspection. David has supported major programmes for the Asian Development Bank and other international financial institutions, helping governments modernise public expenditure management, design anti-corruption strategies and align systems with INTOSAI and global audit standards. His expertise spans performance audit, forensic accounting, internal control frameworks, fraud risk assessment and institutional capacity development.

Mitch Mokhtari

Global Public Finance and Tax Reform

Manouchehr (Mitch) Mokhtari

Mitch is a globally recognized economist, reform strategist, implementation leader, and professor, with appointments at leading universities across multiple regions. He brings over 20 years of senior-level experience in public finance, tax policy modernization, revenue administration reform, macro-fiscal modeling, sovereign wealth fund design, major investment analysis, and rapid capacity building in governments and emerging economies. Mitch has led politically sensitive reform initiatives in more than 20 countries across Central Asia, the Middle East, Europe, Africa, and Eurasia. He has served as Commissioner for Tax Code and Tax Administration reforms, directing technical teams and advising senior government leadership. His work includes large-scale revenue reform programs, audit risk management, evidence-based policy systems, and institutional training. Mitch currently serves as Professor at the University of Maryland and has held faculty roles at Princeton University, the New Economic School in Moscow, and the University of Houston.

Malcolm De Silva

Public Procurement, Governance & PFM Systems Advisor

Malcolm De Silva

Malcolm De Silva is a senior Public Financial Management (PFM) specialist with over 20 years’ experience strengthening budgeting, expenditure management, internal controls, procurement governance and institutional accountability across international organisations and government systems. He has supported major PFM reform programmes and frameworks in complex infrastructure and service-delivery environments. His expertise spans the full PFM cycle—budget formulation and execution, expenditure control, cash and commitment management, fiduciary risk assessment, and strengthening internal audit and standard operating procedures (SOPs). He integrates procurement governance within wider PFM architecture, aligning regulations, organisational processes and institutional mandates to enhance fiscal discipline, value for money and transparency. Malcolm is recognised for embedding robust control and assurance frameworks (COSO, PEFA, MAPS), developing PFM manuals, SOPs and governance tools, and driving digitalisation through ERP, e-procurement and data-driven oversight. He also created PILLARS, GBPG’s internal governance and assurance framework, drawing on advisory roles with UNDP, the Commonwealth Secretariat, UNRWA, ICC, CTBTO, NRC and EBRD.

Kewal Thapar

Public Finance, Institutional Performance & Climate Finance Advisor

Kewal Thapar

Kewal Thapar is a senior international consultant with over 35 years’ experience in public finance, institutional performance and innovative/climate finance. He has advised governments, multilaterals and corporates on resource mobilisation, public investment, PPPs and institutional strengthening across Asia, Africa and the Middle East. A former Indian Civil Service officer and senior manager with KPMG and leading regional conglomerates, he has spent the past 15+ years supporting ADB, WFP and others on multi-country programmes, including regional climate, agriculture and infrastructure initiatives under the Greater Mekong Subregion platform. Kewal’s expertise covers public expenditure management, fiscal policy, climate finance, programme design and results-based delivery. He is known for strengthening institutional systems, improving resource allocation and building performance-driven public investment frameworks. His work in evaluation, monitoring and quality assurance ensures that PFM, climate and financing reforms are technically sound, politically feasible and aligned with international standards—supporting governments to deliver transparent and evidence-based development outcomes.

DAVID BAXTER

Senior Public Financial Management & Public–Private Partnership Advisor

DAVID BAXTER

David Baxter is a senior Public Financial Management (PFM) and Public–Private Partnership (PPP) advisor with over three decades of experience shaping sustainable, people-first infrastructure programmes across Africa, Asia, the Middle East and the Americas. He serves as Senior Vice President and sustainability advisor to the International Sustainable Resilience Center and sits on the Steering Committee of the World Association of PPP Units and Professionals (WAPPP), where he promotes global best practice, transparency and capacity development. David has advised the World Bank, USAID and multiple governments (including Saudi Arabia, the Maldives and Sri Lanka) on PPP and PFM reforms, national procurement guidelines, and bankable infrastructure pipelines aligned with SDGs and climate resilience. He is widely recognised as a thought leader on resilient PPPs, having authored numerous guidance tools, blogs and standards used by practitioners worldwide.

Richard Stern
Governance and Tax
 
 
Richard Stern

Richard Stern has a distinguished career in international tax policy, administration and reform, advising governments and global institutions on strengthening revenue systems and fiscal governance. At Ernst & Young (EY), he led Tax Administration and Reform Services, supporting the modernisation of tax systems and institutional processes. As a Senior Consultant with the Asian Development Bank, he advised developing countries on tax policy and administration reform to enhance revenue performance and support sustainable economic growth. Richard also managed global tax initiatives at the World Bank, contributing to international efforts on base erosion, profit shifting and transparency. During eight years at the IMF, he addressed complex tax policy challenges and designed tailored frameworks for diverse economies. An accomplished academic, he teaches tax law at Vienna University, integrating practical experience with academic insight. His work has earned him broad respect for advancing fair, transparent and effective tax systems worldwide.

Malcolm De Silva

Public Procurement, Governance & PFM Systems Advisor

Malcolm De Silva

Malcolm De Silva is a senior Public Financial Management (PFM) specialist with over 20 years’ experience strengthening budgeting, expenditure management, internal controls, procurement governance and institutional accountability across international organisations and government systems. He has supported major PFM reform programmes and frameworks in complex infrastructure and service-delivery environments. His expertise spans the full PFM cycle—budget formulation and execution, expenditure control, cash and commitment management, fiduciary risk assessment, and strengthening internal audit and standard operating procedures (SOPs). He integrates procurement governance within wider PFM architecture, aligning regulations, organisational processes and institutional mandates to enhance fiscal discipline, value for money and transparency. Malcolm is recognised for embedding robust control and assurance frameworks (COSO, PEFA, MAPS), developing PFM manuals, SOPs and governance tools, and driving digitalisation through ERP, e-procurement and data-driven oversight. He also created PILLARS, GBPG’s internal governance and assurance framework, drawing on advisory roles with UNDP, the Commonwealth Secretariat, UNRWA, ICC, CTBTO, NRC and EBRD.

Kewal Thapar

Public Finance, Institutional Performance & Climate Finance Advisor

Kewal Thapar

Kewal Thapar is a senior international consultant with over 35 years’ experience in public finance, institutional performance and innovative/climate finance. He has advised governments, multilaterals and corporates on resource mobilisation, public investment, PPPs and institutional strengthening across Asia, Africa and the Middle East. A former Indian Civil Service officer and senior manager with KPMG and leading regional conglomerates, he has spent the past 15+ years supporting ADB, WFP and others on multi-country programmes, including regional climate, agriculture and infrastructure initiatives under the Greater Mekong Subregion platform. Kewal’s expertise covers public expenditure management, fiscal policy, climate finance, programme design and results-based delivery. He is known for strengthening institutional systems, improving resource allocation and building performance-driven public investment frameworks. His work in evaluation, monitoring and quality assurance ensures that PFM, climate and financing reforms are technically sound, politically feasible and aligned with international standards—supporting governments to deliver transparent and evidence-based development outcomes.

DAVID BAXTER

Senior Public Financial Management & Public–Private Partnership Advisor

DAVID BAXTER

David Baxter is a senior Public Financial Management (PFM) and Public–Private Partnership (PPP) advisor with over three decades of experience shaping sustainable, people-first infrastructure programmes across Africa, Asia, the Middle East and the Americas. He serves as Senior Vice President and sustainability advisor to the International Sustainable Resilience Center and sits on the Steering Committee of the World Association of PPP Units and Professionals (WAPPP), where he promotes global best practice, transparency and capacity development. David has advised the World Bank, USAID and multiple governments (including Saudi Arabia, the Maldives and Sri Lanka) on PPP and PFM reforms, national procurement guidelines, and bankable infrastructure pipelines aligned with SDGs and climate resilience. He is widely recognised as a thought leader on resilient PPPs, having authored numerous guidance tools, blogs and standards used by practitioners worldwide.

Richard Stern

Governance and Tax 

Richard Stern
Richard Stern has a distinguished career in international tax policy, administration and reform, advising governments and global institutions on strengthening revenue systems and fiscal governance. At Ernst & Young (EY), he led Tax Administration and Reform Services, supporting the modernisation of tax systems and institutional processes. As a Senior Consultant with the Asian Development Bank, he advised developing countries on tax policy and administration reform to enhance revenue performance and support sustainable economic growth. Richard also managed global tax initiatives at the World Bank, contributing to international efforts on base erosion, profit shifting and transparency. During eight years at the IMF, he addressed complex tax policy challenges and designed tailored frameworks for diverse economies. An accomplished academic, he teaches tax law at Vienna University, integrating practical experience with academic insight. His work has earned him broad respect for advancing fair, transparent and effective tax systems worldwide.
GBPG, Global Best Practice Group

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