We take a holistic approach to PFM reform. Rather than tackling them in isolation we develop and implement strategies that ensure functioning PFM systems are in place to serve the wider developmental purpose of poverty reduction through service delivery, economic stability and growth, and fiscal sustainability. PFM reforms should foster citizen understanding of, and participation in, the raising and distribution of public monies – through empowering legislatures, civil society, and media. We also take a politically smart approach to PFM reforms, recognising that spending large sums of money on unused or unwanted reforms represents a significant misdirection of resources in the poorest countries.