Public Sector Advisory
Public Financial Management (PFM)
Making public budgets, systems, and controls work for sustainable development.​
Public Sector Advisory
Public Financial Management is the engine room of government. When budgets are credible, cash is well managed, and financial systems are reliable, ministries and municipalities can fund the services citizens depend on. When they are not, even the best-designed programs stall.
ACS SYNERGY helps governments design and operate strong, finance-led PFM systems—linking fiscal policy, budgeting, treasury operations, and financial technology into a single, coherent framework.
PFM at a Glance: What We Help You Fix
We work with public-sector leaders who are grappling with questions like:
Are our budgets realistic, and do they reflect actual priorities?
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Why do we keep facing cash shortages despite “approved budgets”?
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Can we trust the numbers coming from our financial systems?
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How do we prepare for donor-funded PFM reforms or FMIS investments?
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What will our fiscal space look like three to five years from now?
Our role is to turn these questions into clear analysis, practical reforms, and implementable plans.
Outcomes We Aim For
Every PFM engagement is designed to move your institution toward four outcomes:
Credible budgets
Spending plans that match realistic revenue, policy priorities, and execution capacity.
Stronger financial governance
Clear rules, controls, and oversight across ministries and agencies.
Efficient cash and treasury management
Better liquidity, fewer surprises, stronger discipline.
Reliable financial systems
FMIS and related tools that support timely decisions and transparent reporting.
Our Core Workstreams in PFM
All our work is organized around four tightly integrated workstreams—aligned with your website menu but written as a single story.
Budget Reform & Fiscal Planning
We help ministries of finance and planning units move from annual, input-driven budgeting to medium-term, performance-oriented fiscal management.
Typical components:
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Designing Medium-Term Fiscal and Expenditure Frameworks
Linking policy priorities to programs and budget ceilings
Building revenue and expenditure forecasts under multiple scenarios
Analyzing fiscal risks (debt, guarantees, contingent liabilities)
Supporting the annual budget calendar with tools, templates, and guidance
The result: budgets that are credible, transparent, and aligned with strategic objectives, rather than incremental and reactive.
Financial Governance & Internal Controls
Even the best-designed budget can be undermined by weak controls or fragmented responsibilities. We work with central and sector agencies to clarify “who does what” and “who signs off on what” in the financial chain.
Our support can include:
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Mapping and redesigning financial processes and approval chains
Strengthening internal control frameworks and segregation of duties
Developing SOPs and manuals for core financial processes
Enhancing reporting, disclosure, and audit follow-up mechanisms
Designing governance and oversight structures for PFM reforms
The goal is to reduce leakages, improve compliance, and increase confidence in the numbers.
Treasury & Cash Management Reform
Treasury reform is where policy, budget, and day-to-day execution meet. We help governments see their cash position clearly, plan ahead, and avoid expensive last-minute fixes.
Example interventions:
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Designing and implementing a Treasury Single Account (TSA)
Introducing cash-flow forecasting and liquidity planning routines
Improving commitment control and payment prioritization
Aligning treasury procedures with the chart of accounts and budget classifications
Preparing functional requirements for treasury modules within FMIS
This workstream improves ** predictability for line ministries**, reduces idle balances, and supports more strategic fiscal decisions.
FMIS Implementation Support
Many PFM reforms fail not because the technology is wrong, but because the business model and processes are unclear. We act as the bridge between your policy, finance, and IT teams to ensure FMIS investments deliver real value.
Our contribution can include:
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FMIS needs assessment and high-level system design
Functional and non-functional requirements documentation
Evaluation support during vendor selection
Process mapping and reengineering around the future FMIS
Change management, training, and go-live readiness planning
Post-implementation reviews and optimization roadmaps
We do not sell or resell any FMIS product; our role is to ensure that whatever system you choose actually supports better PFM.
How We Typically Work With Clients
While each engagement is different, most PFM assignments involve four steps:
Diagnostic & baseline
Understanding current rules, practices, data, and systems.
Design & modeling
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Stress-testing options using scenarios, fiscal projections, and control analyses.
Roadmap & quick wins
Defining realistic, sequenced actions that can be implemented with available capacity.
Implementation support
Technical backstopping, tools, templates, and coaching as reforms are rolled out.
Throughout, we coordinate closely with donors, oversight bodies, and line ministries, so reforms are not only technically sound but also institutionally accepted.
Who Benefits Most from Our PFM Work
Ministries of Finance and Planning
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Central agencies overseeing budget, treasury, and public debt
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Sector ministries with large capital or recurrent budgets
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Provincial and local governments scaling up responsibilities
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Reform units preparing for or implementing donor-funded PFM programs
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Public utilities seeking alignment with broader government PFM frameworks
Why Work With ACS SYNERGY on PFM?
Finance-first perspective
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Built on deep experience in financial modeling, FP&A, and fiscal analysis.
Public-sector focus
Experience across national, provincial, and municipal governments.
Hands-on with systems and processes
Not just policy notes, but real process and system design.
Donor-aligned
Familiarity with PEFA, IMF, World Bank, and other development partner expectations.
Delivery backbone
Centralized Delivery & Technology Enablement Center supporting analysis, modeling, and documentation.
Practical orientation
Recommendations tailored to real capacity and political-economy constraints.
