Public Financial Management in Peru

An OECD Peer Review

This report analyses current public financial management practices in Peru in light of OECD recommendations and good practices, and identifies areas where Peru could improve. It focuses on four areas: budgetary practices and governance; treasury modernisation and cash management systems; ensuring a fiscally sustainable, competitive pay regime for the Peruvian public sector; and public infrastructure programming, budgeting and management. It analyses these issues both at central government level and for sub-national governments. The report provides detailed policy recommendations to overcome the main challenges and their implications in each of the areas.

Available from February 23, 2023Also available in: Spanish


Abbreviations and acronyms
Executive summary
Main characteristics and cross-cutting challenges for public financial management in Peru
Budget practices and governance in Peru
Modernising treasury and cash management systems in Peru
Ensuring a fiscally sustainable, competitive pay regime for the public service in Peru
Public infrastructure programming, budgeting and management in Peru
Powered by OECD iLibrary