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freebalance public financial management pfm grp transparency government resource planning budget shared services timor-leste social media east timor ifmis icgfm government opengov international standards developing countries cloud computing ict4d gov 20 government 20 globalization government of canada value for money tbs treasury board secretariat erp project management tco performance_budgeting performance_management 6hat gamification coit project governance siaf sistemas de administraci贸n financiera project risk government of canada shared services roundtable debt management shared services for governemnt government transformation policy management budget execution budget comprehensiveness transparency mechanisms cpm open government government performance management fmi outcomes timeliness budget formulation oversight governance fmis pefa financial management information systems transparencia financialpublic_financial_managementpfmgovernment_ icgfmgovernment financialpublic_financial_managementpfmgovernment_ financialpublic_financial_managementpfmgovernment_ financialpublic_financial_managementpfmgovernment_ cambodia presupuestos integrated public financial reform markets system ict management information finanzas p煤blicas government reform emerging economies gfs eita mtef budget transparency procurement transparency opendata open data procurement technology leapfrog government systems world bank methodology capacity building sustainability best practices lessons learned foi ati egp government performance iati emerging marshall mcluhan corporate performance management e-gov semantic web e-government budget 2.0 outputs transformational government abfm risk management timor leste communications management enterprise resource planning total cost of ownership change management good practices iraq ipsas afghanistan kosovo liberia new normal