Monitoring and Evaluation (M&E)Tool

The development of Status of Financial Monitoring and Evaluation System usually comprises two section of reporting, mainly, the Monthly Bank Reconciliation (MBR) and the Annual Financial Statements (AFS). These two major financial reports are vital to the operation of the treasury department reporting procedures to cover all necessary information in sub national levels of government to help in proper financial management planning and allocations.


The drive of monitoring and evaluation framework leads to the recommendation that concerns the monitoring and evaluation of financial reports which highlighted the need to develop realistic and achievable indicators to monitor outputs of the projects and activities in provincial and district level. It was developed to enable awareness and give reminders to all the responsible officers in particular to their region, province and district area.

The activity of the financial reporting can be easily viewed through the indicators (stop light colour coding) to measure the timely submission and easily identify which location is on high risk on having a failure to submit their reports. The establishment of the system will give an idea on how long does the province and/or district delayed on their submission of monthly bank reconciliation and annual financial statement reports. Through this software management tool, the financial statement reporting will be monitored closely to improve and strengthen the capability of the reporting system to an up to date MBR and AFS reports into the entire treasury department in the sub national level.


A mandate of the Department of Finance Provincial Capacity Building Programme Phase II Monitoring and Evaluation Framework that requires the development of the system and tools to monitor the financial reporting on the regional, provincial, district and local level government levels. Under the PCaB Programme, the task for monitoring and evaluation has been assimilated by the programme and will deliver the implementation throughout the sub-national level across Papua New Guinea.


Provincial Capacity Building & Enhancement Programme (PCaB E) through Phase II, focuses on provincial and district financial management issues in the context of efforts to improve service delivery and enhance the effectiveness of public service programmes. The proposed goal of PCaB E is to continue strengthening sub-national financial management capacities in a sustainable manner.

To meet this overall goal, the five primary objectives of PCaB E are:

1. Enhance accountability and transparency within the PNG public finances;

2. Improving financial management capacity at sub-national levels;

3. Minimize risk of corruption;

4. Establish Public Expenditure & Financial Management framework (PEFA);

5. Support efforts for the roll-out of the IFMS in the provinces.

The project implementation is guided by the PCaB Steering Committee, chaired by the Deputy Secretary Operations of the DoF. Other members consistof a UNDP representative, a Australian Aid representative, a representative of the Department of Provincial and Local Level Government and other selected government Departments and Civil Society Organizations.