The Government of Kiribati expressed a need for technical assistance (TA) on public financial management (PFM) in 2010 to address priority weaknesses identified through the public expenditure and financial accountability (PEFA) assessment. A PFM plan was developed to provide coherent and coordinated guidance on reform activities. The PFM plan indicated three priority areas: (i) improving accounting practices, (ii) strengthening revenue management and policy, and (iii) building capacity within the Ministry of Finance and Economic Development (MFED). The goal of this TA was to strengthen fiscal discipline and resource allocation. The TA supported the government’s strategies to (i) demonstrate commitment to fiscal prudence and refrain from unnecessary overspending; and (ii) strengthen public financial management, as set out in the Kiribati Development Plan 2008–2011, through three outputs: (i) build the effectiveness and efficiency of MFED; (ii) strengthened budget management, monitoring, and evaluation through strengthening of financial reporting between line ministries and MFED; and (iii) strengthened capacity in the Accounting Department.
Scope Global was engaged by the ADB to manage all aspects of this project. Scope Global identified and recruited all TA staff (international and local) and worked closely with ADB and MFED to ensure that the project was professionally and suitably implemented. The TA made good progress, achieved its goals and resulted in the restructuring of the National Economic and Planning Office (NEPO) along sector rather than functional lines, the installation of Attaché software in all Ministries to enable staff to monitor commitment and expenditure control and the implementation of a training program on Attaché use and functions.