Technical Assistance to Public Finance Management Reforms in Bangladesh
1ea9ac74-5107-4172-b151-e54ddf2099a1-CNOpenTender5 days ago5 days agoDecember 12th, 2025!November 13th, 2025
Overview
The European Commission's Directorate-General for International Partnerships has issued a call for tenders for Technical Assistance to Public Finance Management Reforms in Bangladesh. This is a service contract valued at €6,000,000 and the project duration is 48 months. The primary aim is to enhance the capabilities of key Bangladeshi institutions such as the National Board of Revenue, the Ministry of Finance, the Bangladesh Bureau of Statistics, and the Office of the Comptroller and Auditor General.
This technical assistance is focused on supporting governance reforms, digitizing systems, improving tax collection efficiency, credible budget planning including gender-responsive budgeting, and fostering accountability in public finance management. The contract structure is a competitive service procurement, open to qualified organizations, with a preference for consulting firms, development organizations, and universities with expertise in public finance management. Importantly, the opportunity is not particularly suitable for small and medium enterprises as indicated by the tender specifications.
Eligible applicants must register for a Personal Identification Code to participate, which is mandatory. The tender process is restricted, meaning that after an initial request to participate, only shortlisted candidates will be invited to submit full proposals. The deadline for receiving these requests is December 12, 2025, at 16:00 Asia/Dhaka time. Selection will be based on quality, which carries an 80% weight, and price, which carries a 20% weight.
The project is aligned with broader EU initiatives like the Global Gateway and aims to improve transparency and accountability in public spending, thereby supporting cooperation with the Bangladeshi government and other development actors in the region. The application must be submitted electronically, indicating a modernized procurement process.
This tender represents an opportunity for organizations experienced in public finance management reform to contribute significantly to the improvement of governance systems in Bangladesh through expert-driven support.
This technical assistance is focused on supporting governance reforms, digitizing systems, improving tax collection efficiency, credible budget planning including gender-responsive budgeting, and fostering accountability in public finance management. The contract structure is a competitive service procurement, open to qualified organizations, with a preference for consulting firms, development organizations, and universities with expertise in public finance management. Importantly, the opportunity is not particularly suitable for small and medium enterprises as indicated by the tender specifications.
Eligible applicants must register for a Personal Identification Code to participate, which is mandatory. The tender process is restricted, meaning that after an initial request to participate, only shortlisted candidates will be invited to submit full proposals. The deadline for receiving these requests is December 12, 2025, at 16:00 Asia/Dhaka time. Selection will be based on quality, which carries an 80% weight, and price, which carries a 20% weight.
The project is aligned with broader EU initiatives like the Global Gateway and aims to improve transparency and accountability in public spending, thereby supporting cooperation with the Bangladeshi government and other development actors in the region. The application must be submitted electronically, indicating a modernized procurement process.
This tender represents an opportunity for organizations experienced in public finance management reform to contribute significantly to the improvement of governance systems in Bangladesh through expert-driven support.
OPEN CALL
Detail
The European Commission, INTPA - International Partnerships is offering a call for tenders for Technical Assistance to Public Finance Management Reforms in Bangladesh. The TED reference for this call is 219/2025 752143-2025. The procedure identifier is EC-INTPA/DAC/2025/EA-RP/0200. The submission method is electronic and the call is currently open for submission. This is a restricted procedure.
The aim of this service contract is to provide targeted Technical Assistance to the National Board of Revenue (NBR), the Finance Division of the Ministry of Finance (MoF), the Bangladesh Bureau of Statistics (BBS) and other institutions, such as the Office of the Comptroller and Auditor General (OCAG) and the Bangladesh National Parliament. This assistance will strengthen their processes and digitise their systems to enhance tax collection, credible budget planning including Gender-Responsive Budgeting (GRB), efficient use of public funds, strengthening macroeconomic statistics, and enhancing accountability, including through the involvement of civil society and citizens.
The contract will deliver targeted technical support and capacity-building initiatives to strengthen Public Finance Management Systems and Reforms, with a view to enhancing the results and impact of the EU’s cooperation agenda including the Global Gateway and Team Europe Initiatives. It will contribute to the EU policy dialogue, cooperation with Bangladesh Government, complement the regional Public Finance Management (PFM) programmes in Bangladesh, and the effective use of other EU financial instruments, such as Budget Support operations in Bangladesh. The contract will also strengthen coordination with EU Member States and other development actors in Bangladesh and the wider region.
The intervention logic of the Action is to contribute to transforming the PFM systems in Bangladesh, making them more transparent, efficient, and accountable to the public – made possible by digitising the tax administration system, enhancing accountability in budget formulation and resource utilisation, and by promoting public awareness and citizen participation and public oversight in the public finance management process.
The estimated total value of the contract is 6,000,000 EUR. The TED publication date is 13/11/2025. The main classification (CPV) is 73000000 - Research and development services and related consultancy services. The nature of the contract is for services. The maximum contract duration is 48 months. The award method is best price-quality ratio. There is no framework agreement. The place of delivery or performance is Bangladesh (20000838). The relevant programme is Asia & Central Asia (42921242). The deadline for receipt of requests to participate is 12/12/2025 16:00 Asia/Dhaka.
The following documents are available for download: ENA5f_Additional information on the Contract Notice_enInvitation to submit a request to participate (Published on 13/11/2025, Version 1, No translations available), ENb3 req part form enInvitation to submit a request to participate (Published on 13/11/2025, Version 1, No translations available), and ENa14a Declaration on honour on exclusion criteria and selection criteria_enDeclaration on honour (requests to participate) (Published on 13/11/2025, Version 1, No translations available).
Submissions must be sent exclusively at the address for submission given on the website via electronic submission.
Frequently Asked Questions (FAQ)
How to proceed if the system is slow or doesn’t work while uploading/downloading documents? Please make sure you use the latest versions of Google Chrome or Mozilla Firefox. If the issue persists, try the following steps: 1. Clear the cache and cookies on the Internet browser. Published on 13/02/2025 21:52
Which Internet browsers does eSubmission support? Please use the latest versions of Google Chrome or Mozilla Firefox. For the most up-to-date technical recommendations, click on the link System Requirements. You can access this link. Published on 13/02/2025 21:52
Is it possible to view the details of the submission after the deadline? The content of the submission is not accessible after submitting the tender as the system encrypts all attachments upon upload. Thus, the system will not allow decryption after the upload. Published on 13/02/2025 21:50
Where can I find my submissions in Manage My Area, in the Funding & Tenders portal? Depending on the type or step of procedure, you can find the submissions in one of these sections: In ‘My Submission(s)’: tenders in response to open calls for tenders, requests to . Published on 17/10/2024 21:40
Which size should attachments have? For attaching files to your tender submission, eSubmission accepts files that are less than 50 MB in size. Any larger sizes will not be accepted by the system. For the latest informa. Published on 17/10/2024 21:36
How should I name attachments in eSubmision? In eSubmission, you must name the attachments for your tender draft following the System Requirements. With regards to all attachment names, please see the following conditions: The . Published on 03/10/2024 17:39
Can I submit a video in eSbmission? Which formats are supported? You can check the System Requirements of eSubmission: Published on 03/10/2024 17:37
I received an invitation from the F&T Portal but cannot view the procurement documents. Invited candidates can only see the procurement documents after having selected an organisation. Go to F&T Portal, “My Invitations”. Click on “Select Organisation” from the “Action”. Published on 03/10/2024 17:37
Do I need to validate my PIC in order to submit a tender in eSubmission? The Personal Identification Code (PIC) is mandatory to participate in a call for tenders as a sole candidate/tenderer or as a member of a group (consortium). For subcontractors PIC i. Published on 03/10/2024 17:36
I have an issue uploading a file in eSubmission and it’s giving me an error. What do I do? When uploading a file in eSubmission, you must first make sure it follows the technical requirements of the system, which are as shown below. A)For procurement procedures: B)For req. Published on 03/10/2024 17:36
How many attachments can I upload per submission? The maximum number of documents the system will allow you to upload per tender is 200 files. You are able to check the eSubmission System Requirements in the documentation by clicking. Published on 03/10/2024 17:35
Why do tenderers need a PIC? It is mandatory to register for a PIC if you intend to submit a tender or a request to participate. Only one PIC per organisation must be used. Therefore, if your organisation alread. Published on 23/04/2024 18:14
How do I register my organisation and get a Participant Identification Code (PIC)? First, check if the organisation is already registered using the Search PIC tool under 'How to Participate' > Participant Register. If your organisation is a bigger. Published on 23/04/2024 17:07
How many languages does the system support? The system is multilingual and supports all 24 official EU languages. Published on 01/04/2024 20:56
Which is the character set encoding in the system? The character set encoding is UTF-8. Published on 23/02/2024 00:58
Does the system use encryption to ensure the integrity and the confidentiality of the information? Yes, the system encrypts all uploaded documents, using an asymmetric key as an encryption mechanism. Published on 23/02/2024 00:57
Which file types does the system support? The supported file types depend on the type of submission you want to make. The allowed file types are specified within the system requirements linked to the procedure in question. M. Published on 22/02/2024 00:55
Can I view and edit my draft submission? Until the deadline for the submission has been reached, submissions in the draft status can be edited, viewed and deleted. Published on 24/03/2023 22:32
In the submission report, under the name of our entity, "Legal form: UNKNOWN" is displayed while in the system, our legal form was correctly displayed. Is this a problem for the submission? No, it is just a display issue. This is not blocking for you: you can submit. Published on 03/08/2021 23:07
I sent my submission on time and a few days later, I received an automatic email informing me that the deadline for the reception of submissions had been reached. Does this mean that my submission was not correctly sent? No, this is an auto-generated notification sent when the time limit of receipt defined for the call for tenders has been reached. Until then, you had the possibility of withdrawing. Published on 03/08/2021 23:05
In summary, this opportunity is a call for tenders by the European Commission to provide technical assistance for public finance management reforms in Bangladesh. The goal is to strengthen and digitise the systems of various Bangladeshi institutions to improve tax collection, budget planning, and overall accountability. The project aims to support the EU's cooperation agenda, including the Global Gateway initiative, and to enhance coordination with other development actors in the region. The contract is worth 6 million EUR and will run for 48 months. Interested parties must submit their requests to participate electronically by December 12, 2025. The tender process is a restricted procedure, meaning that only pre-selected candidates will be invited to submit a full proposal. The award will be based on the best price-quality ratio.
The aim of this service contract is to provide targeted Technical Assistance to the National Board of Revenue (NBR), the Finance Division of the Ministry of Finance (MoF), the Bangladesh Bureau of Statistics (BBS) and other institutions, such as the Office of the Comptroller and Auditor General (OCAG) and the Bangladesh National Parliament. This assistance will strengthen their processes and digitise their systems to enhance tax collection, credible budget planning including Gender-Responsive Budgeting (GRB), efficient use of public funds, strengthening macroeconomic statistics, and enhancing accountability, including through the involvement of civil society and citizens.
The contract will deliver targeted technical support and capacity-building initiatives to strengthen Public Finance Management Systems and Reforms, with a view to enhancing the results and impact of the EU’s cooperation agenda including the Global Gateway and Team Europe Initiatives. It will contribute to the EU policy dialogue, cooperation with Bangladesh Government, complement the regional Public Finance Management (PFM) programmes in Bangladesh, and the effective use of other EU financial instruments, such as Budget Support operations in Bangladesh. The contract will also strengthen coordination with EU Member States and other development actors in Bangladesh and the wider region.
The intervention logic of the Action is to contribute to transforming the PFM systems in Bangladesh, making them more transparent, efficient, and accountable to the public – made possible by digitising the tax administration system, enhancing accountability in budget formulation and resource utilisation, and by promoting public awareness and citizen participation and public oversight in the public finance management process.
The estimated total value of the contract is 6,000,000 EUR. The TED publication date is 13/11/2025. The main classification (CPV) is 73000000 - Research and development services and related consultancy services. The nature of the contract is for services. The maximum contract duration is 48 months. The award method is best price-quality ratio. There is no framework agreement. The place of delivery or performance is Bangladesh (20000838). The relevant programme is Asia & Central Asia (42921242). The deadline for receipt of requests to participate is 12/12/2025 16:00 Asia/Dhaka.
The following documents are available for download: ENA5f_Additional information on the Contract Notice_enInvitation to submit a request to participate (Published on 13/11/2025, Version 1, No translations available), ENb3 req part form enInvitation to submit a request to participate (Published on 13/11/2025, Version 1, No translations available), and ENa14a Declaration on honour on exclusion criteria and selection criteria_enDeclaration on honour (requests to participate) (Published on 13/11/2025, Version 1, No translations available).
Submissions must be sent exclusively at the address for submission given on the website via electronic submission.
Frequently Asked Questions (FAQ)
How to proceed if the system is slow or doesn’t work while uploading/downloading documents? Please make sure you use the latest versions of Google Chrome or Mozilla Firefox. If the issue persists, try the following steps: 1. Clear the cache and cookies on the Internet browser. Published on 13/02/2025 21:52
Which Internet browsers does eSubmission support? Please use the latest versions of Google Chrome or Mozilla Firefox. For the most up-to-date technical recommendations, click on the link System Requirements. You can access this link. Published on 13/02/2025 21:52
Is it possible to view the details of the submission after the deadline? The content of the submission is not accessible after submitting the tender as the system encrypts all attachments upon upload. Thus, the system will not allow decryption after the upload. Published on 13/02/2025 21:50
Where can I find my submissions in Manage My Area, in the Funding & Tenders portal? Depending on the type or step of procedure, you can find the submissions in one of these sections: In ‘My Submission(s)’: tenders in response to open calls for tenders, requests to . Published on 17/10/2024 21:40
Which size should attachments have? For attaching files to your tender submission, eSubmission accepts files that are less than 50 MB in size. Any larger sizes will not be accepted by the system. For the latest informa. Published on 17/10/2024 21:36
How should I name attachments in eSubmision? In eSubmission, you must name the attachments for your tender draft following the System Requirements. With regards to all attachment names, please see the following conditions: The . Published on 03/10/2024 17:39
Can I submit a video in eSbmission? Which formats are supported? You can check the System Requirements of eSubmission: Published on 03/10/2024 17:37
I received an invitation from the F&T Portal but cannot view the procurement documents. Invited candidates can only see the procurement documents after having selected an organisation. Go to F&T Portal, “My Invitations”. Click on “Select Organisation” from the “Action”. Published on 03/10/2024 17:37
Do I need to validate my PIC in order to submit a tender in eSubmission? The Personal Identification Code (PIC) is mandatory to participate in a call for tenders as a sole candidate/tenderer or as a member of a group (consortium). For subcontractors PIC i. Published on 03/10/2024 17:36
I have an issue uploading a file in eSubmission and it’s giving me an error. What do I do? When uploading a file in eSubmission, you must first make sure it follows the technical requirements of the system, which are as shown below. A)For procurement procedures: B)For req. Published on 03/10/2024 17:36
How many attachments can I upload per submission? The maximum number of documents the system will allow you to upload per tender is 200 files. You are able to check the eSubmission System Requirements in the documentation by clicking. Published on 03/10/2024 17:35
Why do tenderers need a PIC? It is mandatory to register for a PIC if you intend to submit a tender or a request to participate. Only one PIC per organisation must be used. Therefore, if your organisation alread. Published on 23/04/2024 18:14
How do I register my organisation and get a Participant Identification Code (PIC)? First, check if the organisation is already registered using the Search PIC tool under 'How to Participate' > Participant Register. If your organisation is a bigger. Published on 23/04/2024 17:07
How many languages does the system support? The system is multilingual and supports all 24 official EU languages. Published on 01/04/2024 20:56
Which is the character set encoding in the system? The character set encoding is UTF-8. Published on 23/02/2024 00:58
Does the system use encryption to ensure the integrity and the confidentiality of the information? Yes, the system encrypts all uploaded documents, using an asymmetric key as an encryption mechanism. Published on 23/02/2024 00:57
Which file types does the system support? The supported file types depend on the type of submission you want to make. The allowed file types are specified within the system requirements linked to the procedure in question. M. Published on 22/02/2024 00:55
Can I view and edit my draft submission? Until the deadline for the submission has been reached, submissions in the draft status can be edited, viewed and deleted. Published on 24/03/2023 22:32
In the submission report, under the name of our entity, "Legal form: UNKNOWN" is displayed while in the system, our legal form was correctly displayed. Is this a problem for the submission? No, it is just a display issue. This is not blocking for you: you can submit. Published on 03/08/2021 23:07
I sent my submission on time and a few days later, I received an automatic email informing me that the deadline for the reception of submissions had been reached. Does this mean that my submission was not correctly sent? No, this is an auto-generated notification sent when the time limit of receipt defined for the call for tenders has been reached. Until then, you had the possibility of withdrawing. Published on 03/08/2021 23:05
In summary, this opportunity is a call for tenders by the European Commission to provide technical assistance for public finance management reforms in Bangladesh. The goal is to strengthen and digitise the systems of various Bangladeshi institutions to improve tax collection, budget planning, and overall accountability. The project aims to support the EU's cooperation agenda, including the Global Gateway initiative, and to enhance coordination with other development actors in the region. The contract is worth 6 million EUR and will run for 48 months. Interested parties must submit their requests to participate electronically by December 12, 2025. The tender process is a restricted procedure, meaning that only pre-selected candidates will be invited to submit a full proposal. The award will be based on the best price-quality ratio.
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Breakdown
Eligible Applicant Types: The document does not explicitly list eligible applicant types. However, given the nature of the tender for technical assistance, it is likely that eligible applicants include consulting firms, research institutions, and organizations with expertise in public finance management, digitization, and capacity building. The mention of PIC (Personal Identification Code) suggests that any organization intending to submit a tender or a request to participate, either as a sole candidate/tenderer or as part of a consortium, is eligible, provided they register for a PIC.
Funding Type: The funding type is a service contract, specifically for technical assistance.
Consortium Requirement: The document mentions that a Personal Identification Code (PIC) is mandatory to participate in a call for tenders as a sole candidate/tenderer or as a member of a group (consortium), so either a single applicant or a consortium is acceptable.
Beneficiary Scope (Geographic Eligibility): The place of delivery or performance is Bangladesh. The tender aims to strengthen coordination with EU Member States and other development actors in Bangladesh and the wider region. The program is listed under Asia & Central Asia. While the primary beneficiary is Bangladesh, the call is open to entities from any country, provided they can deliver the required services in Bangladesh.
Target Sector: The target sector is public finance management (PFM). This includes areas such as tax collection, budget planning (including Gender-Responsive Budgeting), efficient use of public funds, macroeconomic statistics, and accountability. The tender also targets digitization of systems and processes within these areas.
Mentioned Countries: Bangladesh, EU Member States.
Project Stage: The project stage is focused on implementation and technical assistance to improve existing systems. It is not basic research or early-stage development, but rather the enhancement and digitization of established public finance management processes.
Funding Amount: The estimated total value of the contract is 6,000,000 EUR.
Application Type: The application type is an open call for tenders, with electronic submission. The procedure type is a restricted procedure.
Nature of Support: The beneficiaries will receive non-monetary services in the form of a service contract. The selected applicant will provide technical assistance and capacity-building initiatives.
Application Stages: The procedure type is a restricted procedure, implying at least two stages: a request to participate and a full proposal submission for those who are shortlisted.
Success Rates: The document does not provide information on success rates.
Co-funding Requirement: The document does not explicitly state whether co-funding is required.
Summary:
This is a call for tenders by the European Commission, INTPA - International Partnerships, for a service contract worth an estimated 6,000,000 EUR. The project aims to provide technical assistance to Bangladesh's public finance management systems. The goal is to enhance tax collection, budget planning, efficient use of public funds, macroeconomic statistics, and accountability through digitization and capacity building. The project will support the National Board of Revenue (NBR), the Finance Division of the Ministry of Finance (MoF), the Bangladesh Bureau of Statistics (BBS), the Office of the Comptroller and Auditor General (OCAG), and the Bangladesh National Parliament. The contract duration is 48 months. The procedure type is restricted, and submissions must be electronic. The deadline for receipt of requests to participate is 12/12/2025 at 16:00 Asia/Dhaka time. The call is open to any organization capable of delivering the required services in Bangladesh, and a Personal Identification Code (PIC) is mandatory for participation, whether as a single entity or as part of a consortium. The selected tenderer will contribute to the EU policy dialogue, cooperation with the Bangladesh government, and coordination with EU Member States and other development actors in the region. The overall objective is to transform the PFM systems in Bangladesh, making them more transparent, efficient, and accountable to the public.
Funding Type: The funding type is a service contract, specifically for technical assistance.
Consortium Requirement: The document mentions that a Personal Identification Code (PIC) is mandatory to participate in a call for tenders as a sole candidate/tenderer or as a member of a group (consortium), so either a single applicant or a consortium is acceptable.
Beneficiary Scope (Geographic Eligibility): The place of delivery or performance is Bangladesh. The tender aims to strengthen coordination with EU Member States and other development actors in Bangladesh and the wider region. The program is listed under Asia & Central Asia. While the primary beneficiary is Bangladesh, the call is open to entities from any country, provided they can deliver the required services in Bangladesh.
Target Sector: The target sector is public finance management (PFM). This includes areas such as tax collection, budget planning (including Gender-Responsive Budgeting), efficient use of public funds, macroeconomic statistics, and accountability. The tender also targets digitization of systems and processes within these areas.
Mentioned Countries: Bangladesh, EU Member States.
Project Stage: The project stage is focused on implementation and technical assistance to improve existing systems. It is not basic research or early-stage development, but rather the enhancement and digitization of established public finance management processes.
Funding Amount: The estimated total value of the contract is 6,000,000 EUR.
Application Type: The application type is an open call for tenders, with electronic submission. The procedure type is a restricted procedure.
Nature of Support: The beneficiaries will receive non-monetary services in the form of a service contract. The selected applicant will provide technical assistance and capacity-building initiatives.
Application Stages: The procedure type is a restricted procedure, implying at least two stages: a request to participate and a full proposal submission for those who are shortlisted.
Success Rates: The document does not provide information on success rates.
Co-funding Requirement: The document does not explicitly state whether co-funding is required.
Summary:
This is a call for tenders by the European Commission, INTPA - International Partnerships, for a service contract worth an estimated 6,000,000 EUR. The project aims to provide technical assistance to Bangladesh's public finance management systems. The goal is to enhance tax collection, budget planning, efficient use of public funds, macroeconomic statistics, and accountability through digitization and capacity building. The project will support the National Board of Revenue (NBR), the Finance Division of the Ministry of Finance (MoF), the Bangladesh Bureau of Statistics (BBS), the Office of the Comptroller and Auditor General (OCAG), and the Bangladesh National Parliament. The contract duration is 48 months. The procedure type is restricted, and submissions must be electronic. The deadline for receipt of requests to participate is 12/12/2025 at 16:00 Asia/Dhaka time. The call is open to any organization capable of delivering the required services in Bangladesh, and a Personal Identification Code (PIC) is mandatory for participation, whether as a single entity or as part of a consortium. The selected tenderer will contribute to the EU policy dialogue, cooperation with the Bangladesh government, and coordination with EU Member States and other development actors in the region. The overall objective is to transform the PFM systems in Bangladesh, making them more transparent, efficient, and accountable to the public.
Short Summary
- Impact
- The funding aims to enhance public finance management systems and governance in Bangladesh through technical assistance and capacity-building initiatives.
- Impact
- The funding aims to enhance public finance management systems and governance in Bangladesh through technical assistance and capacity-building initiatives.
- Applicant
- Applicants should possess expertise in public finance management, governance reform, and technical assistance delivery, particularly in developing country contexts.
- Applicant
- Applicants should possess expertise in public finance management, governance reform, and technical assistance delivery, particularly in developing country contexts.
- Developments
- The funding will support activities focused on tax administration, budget planning, public financial transparency, and accountability in Bangladesh.
- Developments
- The funding will support activities focused on tax administration, budget planning, public financial transparency, and accountability in Bangladesh.
- Applicant Type
- This funding is designed for consulting firms, international development organizations, universities, and NGOs with expertise in public finance management.
- Applicant Type
- This funding is designed for consulting firms, international development organizations, universities, and NGOs with expertise in public finance management.
- Consortium
- The opportunity allows for both single applicants and consortiums, although it appears to favor a single contracting entity for the entire project.
- Consortium
- The opportunity allows for both single applicants and consortiums, although it appears to favor a single contracting entity for the entire project.
- Funding Amount
- The funding amount is €6,000,000 for the entire project duration of 48 months.
- Funding Amount
- The funding amount is €6,000,000 for the entire project duration of 48 months.
- Countries
- Bangladesh is the primary beneficiary country for this funding, focusing on its public finance management reforms.
- Countries
- Bangladesh is the primary beneficiary country for this funding, focusing on its public finance management reforms.
- Industry
- This funding targets the public finance management sector, specifically governance reform and capacity building.
- Industry
- This funding targets the public finance management sector, specifically governance reform and capacity building.
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