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Keeping accounts

Our Work

Efficient and accountable institutions are the basis for prosperous and stable societies. We support Public Finance, Domestic Resource Mobilisation and Public Administration reforms around the globe.


Advisory Approaches on Public Investment Management

The IMF estimates that developing countries lose at least one third of return of their public investment projects because of inefficient management of public finances. WINS was commissioned to assess existing approaches and explore ways to better assist public investment projects in developing countries. The team analysed the Public Investment Management Assessment (PIMA) tool of the IMF as well as GIZ´s current support to public investment in different sectors like water, energy, health and decentralisation and proposed  approaches on how to better integrate sound public investment management into GIZ's projects. (GIZ, 2021)

Institutional Capacity Building Programme

The objective of this assignment was to develop a budget manual jointly with the African Union (AU) which provided guidance to all staff members of the AU involved in the budgetary process when preparing, implementing, and reporting on the budget. Key steps included a needs assessment, drafting, validating, and finalising the budget manual, as well as preparing a sensitization workshop to train key AU staff in the implementation and application of the manual. (GIZ, 2021-2023)

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AFROSAI-E Report Writing
and SAI-PAC Guidance

Supreme Audit Institutions (SAIs) can play an important role in auditing the implementation of the Sustainable Development Goals (SDGs). To support this the Association of English-speaking African SAIs (AFROSAI-E) together with GIZ developed the Public Financial Management - Reporting Framework (PFM RF). The PFM RF is a diagnostic assessment tool for SAIs to report holistically on PFM risks and evaluate the PFM system’s capacity to support the SDGs. 


WINS was contracted to do an impact study on the implementation of the PFM Reporting Framework. To do this an online survey was developed and implemented and deep-dive expert interviews were conducted during field trips to three countries: Kenya, Mozambique, and Zimbabwe. Interviews were held within the SAIs as well as with staff from several ministries and the parliament. Data gathered during the field trips as well as via the survey were discussed in a Learning Workshop in Pretoria, South Africa. The results are analyzed and formulated in an Impact Study on the PFM RF.

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