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About the Public Financial Management team

Strong public financial management (PFM) systems underpin inclusive state institutions that are more likely to deliver equitable and efficient public services, promoting long-term poverty reduction and economic growth.

The fundamental role PFM plays in translating governments’ ambitions into outcomes for ordinary people has featured prominently in development debates over the past three decades. Yet experience has demonstrated that implementing such reform is far from straightforward. Why do some reforms work in one country but fail in others? How can PFM systems be designed to suit contextual realities of individual countries? How do we ensure changes in these systems translate into improvements in service delivery? What measures can we take to build partner governments’ capacity and promote sustainable improvements?

With a strong track record in delivering meaningful results for a broad range of clients, we can help answer these questions. Our team members are based in our offices in the United Kingdom, Pakistan, and Myanmar, and help provide support across the policy cycle in a variety of sectors. Adopting a problem-driven approach, we work on assignments ranging from the design and implementation of planning and budgeting reforms in Central Finance Agencies, to evaluations and value for money assessments of PFM projects and programmes. Details of our work across the policy cycle can be found below.


We have delivered a number of research projects on PFM in recent years. For example, we carried out a study for UNICEF to analyse how equity concerns are currently addressed in the PFM systems of Thailand and the Philippines, with the aim of identifying good practices and lessons that can strengthen the role of public finance in promoting greater equity in service delivery.

Policy options

Our analytical skills enable us to develop tools and provide advice to inform policy decisions on complex issues. In Angola, we are working with Aberdeen Economics, Aberdeen University, and the Angolan Government to develop a suite of macroeconomic models and fiscal frameworks to help improve the development of fiscal policy options in line with maintaining macroeconomic stability.

Policy development

We have a long history of helping our clients develop policy and reforms options appropriate to the local context and level of capacity. In Pakistan, we have supported the development, approval, and implementation of PFM reform strategies for the federal government and several provincial governments, while piloting needs-based budgeting and budget transparency reforms at provincial level.

Organisational reform

The core of our expertise lies in supporting governments to improve PFM systems and processes in a sustainable manner. For instance, we have been providing long term technical assistance to the Ministry of Finance in the Occupied Palestinian Territories, with a particular focus on strengthening tax administration and modernising the system of programme budgeting.

Capacity building

We have many years of experience in providing training and support to clients in a variety of different contexts. For example, we are providing training and technical assistance to the Ministry of Social Welfare, Relief, and Resettlement in Myanmar to improve planning and budgeting systems and processes in line with recent PFM reforms. These include a more output-oriented presentation of the budget, demonstrating a better link to strategic plans, to ensure a more equitable delivery of social assistance services to those who need them.

Monitoring and evaluation

We are familiar with a wide range of diagnostic methods to monitor and assess the allocation, efficiency, and effectiveness of public spending. We have, for instance, conducted a number of public expenditure reviews for a variety of clients that attempt to assess the extent to which public spending is in line with stated priorities. Most recently, we have conducted ‘child-focused’ expenditure reviews in various sectors in Indonesia, Vietnam, Kenya, Tanzania, Mongolia, and India.

Our people

The Public Financial Management team is led by David Hoole.

Henlo Van Nieuwenhuyzen – principal consultant
Henlo has extensive experience in designing and supporting national and sub-national budget reform processes, performance budgeting, parliamentary oversight, and diagnostic studies. His work across the policy cycle has focused on applying adaptive approaches in politically complex environments in Africa and Asia.

Albert Pijuan – principal consultant
Albert is a senior economist and public finance specialist. He is particularly interested in the formulation of fiscal and macroeconomic models, scenarios, and policies, in addition to the management of natural resource wealth, and the application of politically informed approaches to public policy reform.

Faisal Rashid - senior consultant
Faisal is a public finance expert with over 15 years’ experience, based in our Pakistan office. He has been providing hands on technical assistance to subnational and local governments in Pakistan. His areas of expertise include public financial management reforms, fiscal transfer systems, legal and regulatory reforms, budget transparency, medium term budgetary frameworks, and fund flow mechanisms.

Stephanie Allan – senior consultant
Stephanie is a senior consultant with expertise in strengthening PFM systems, and building planning and budgeting capacities of Governments at central, subnational, and sectoral levels. In particular, Stephanie has extensive experience in expenditure diagnostics and in strengthening fiscal governance to meet sectoral and cross-sectoral service delivery objectives (including equity, gender, and climate change).

Florian Krätke – consultant
Florian Krätke is a development economist and public finance specialist with specific interest in PFM in fragile states, and experience in public sector planning and budgeting, fiscal decentralisation, and expenditure reporting.

João Morgado – consultant
João Morgado is a consultant with experience in the implementation and monitoring and evaluation of PFM interventions in the health and education sectors. Moreover, he has collaborated in different PFM diagnostics including fiscal risk statements and public expenditure reviews (such as public investment).

Kiran Tariq – consultant
Kiran is a public financial management specialist, based in our Pakistan office, with over seven years' experience in implementing governance reforms in Pakistan at the sub-national level.

Manisha Marulasiddappa – consultant
Manisha is a PFM specialist with expertise in strengthening PFM systems in a range of social sectors. Manisha is based in our Myanmar office and has experience in carrying out public expenditure diagnostics, and has provided long term technical assistance to budget departments.

Nyda Mukhtar – consultant
Nyda is an economist and public financial management specialist based in our Pakistan office. She has been working on budgeting and planning reforms, medium term expenditure frameworks, expenditure reviews, and analysis of revenue and taxation in the public sector. She also has experience conducting research on various public finance topics, including gender budgeting.

Rogério de Sá – consultant
Rogério de Sá is a public financial management specialist with a particular interest in macroeconomic modelling in commodity-dependent low-income countries.

Tun Tun Naing – consultant
Tun Tun Naing is a development professional and public finance specialist based in our Myanmar office who has been working on the public finance reform, social sector strategic planning, budget analysis, expenditure tracking and evaluation.