Volume IV is a product of knowledge sharing and collaboration among numerous experts.

The initial draft guidance was prepared by Martin Bowen and Julia Dhimitri (PEFA Secretariat) under the leadership of Jens Kristensen (head of the PEFA Secretariat). Additionally, other members of the Secretariat provided inputs to the guidance, including Helena Ramos, Guillaume Brule, Urska Zrinski, and Holy-Tiana Rame.

The team benefited from extensive inputs from Richard Allen (adviser, International Monetary Fund). The Secretariat would also like to thank Winston Percy Onipede Cole, Roland Lomme, Ousmane Maurice Megnan Kolie, and Fabian Seiderer from the World Bank for their valuable comments during the peer-review process.

In addition, the team benefited from comments received during public consultation. The following experts shared their views: Maja Bosnic (PFM consultant), Alou Adesse Dama (consultant), Sierd Hadley (Overseas Development Institute [ODI]), Sunday Kalisa (consultant), Mary Kimanzi (Makueni County, Kenya), Bernadette Nakabuye Kizito (senior financial management specialist, Ministry of Finance, Planning, and Economic Development, Uganda), Paddy Siyanga Knudsen (consultant), Mark Miller (ODI), Meimuna Mohammed (consultant), Nihad Nakas (consultant), Vincent Nkuranga (consultant), Jean-Marc Philip (consultant), Frans Ronsholt (consultant), John Short (consultant), Bryn Welham (ODI), and Sylvie Zaitra (consultant).