Considerations for national PFM plans:
- Capacity of institutions and budget systems, and opportunities to strengthen them.
- The scale of international aid and coordination of aid.
- Number of institutional levels involved in the PFM cycle.
- Financial arrangements for emergency relief (response) and long-term resilient recovery.
- Nature of emergency procedures and implementation arrangements (including procurement and logistics).
- Fiduciary integrity and anti-corruption.
Source: EU/UNEP/World Bank/GFDRR (2015): Guide to developing disaster recovery frameworks