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This document provides an overview of the conceptual framework and core principles that underpin the design of the Post-Disaster Financial Management (PD-PFM) Review and Engagement Framework.

The PD-PFM Review is an analytical instrument that seeks to help countries build resilient, responsive public financial management (PFM) systems by pinpointing critical PFM policies, practices, and procedures that can be strengthened to improve a government’s capability to respond more efficiently and effectively to natural disasters and other catastrophic events, without loss of the integrity and accountability. The PD-PFM Review focuses on four key elements of the PFM system: legal and institutional foundations; budget appropriation arrangements; financial management controls; and procurement arrangements.