[{"data":1,"prerenderedAt":604},["ShallowReactive",2],{"publication-learning-from-practice-pfm-from-shelf-to-school":3,"publication-learning-from-practice-pfm-from-shelf-to-school-editions":83,"author-links-learning-from-practice-pfm-from-shelf-to-school":84,"related-learning-from-practice-pfm-from-shelf-to-school":85},[4],{"id":5,"status":6,"sort":7,"user_created":8,"date_created":9,"user_updated":8,"date_updated":10,"nid":7,"slug":11,"title":12,"body":13,"citation":14,"language":7,"year":7,"publisher":15,"date_published":16,"external":17,"topic":7,"link_internal":18,"link_external":37,"featured":17,"topics":41,"languages":43,"type":45,"area":7,"programme":7,"websites":47,"summary":49,"pdf_text":7,"main_points":50,"short_version":7,"subtitle":51,"countries":52,"tags":56,"pdf":69,"authors":77,"translations_publications":78,"image":79,"og_image":81},2469,"published",null,"d22c72aa-896a-43ce-acca-4154ff70a25a","2026-10-14T15:08:41.000Z","2026-10-15T13:53:24.000Z","learning-from-practice-pfm-from-shelf-to-school","From shelf to school","School books and other learning materials only help students if they arrive on time and in good condition.\n\nWith support from the Swiss SECO-funded Subnational Public Finance Management programme, regional governments in Peru are modernising how educational materials are stored and delivered. Standardised protocols, digital tools and capacity building are turning warehouses from simple storage spaces into more efficient links in the education supply chain.\n\nThe result: more students – particularly in remote and vulnerable areas – receive the learning materials they need, when they need them and in good condition. This is helping to make access to education more equitable while making better use of public resources.\n\n## About this publication\nThis publication presents insights and lessons learned from over a decade of working with regional and municipal governments in Peru to strengthen public financial management systems and practices under our [Programa GFP Subnacional](https:\u002F\u002Fwww.gfpsubnacional.pe). The programme is funded by the Swiss State Secretariat for Economic Affairs (SECO) through its cooperation programme in Peru.\n\nYou may share this publication under a Creative Commons [BY-NC-ND 4.0](https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002Fdeed.en) International Licence.\n\nDisclaimer: The contents are the sole responsibility of the authors and do not necessarily reflect the official position of the Basel Institute on Governance, its donors and partners, or the University of Basel.","Programa GFP Subnacional. 2026. \"From shelf to school: How better warehousing keeps classrooms supplied\". Basel Institute on Governance. Available at: https:\u002F\u002Fbaselgovernance.org\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-from-shelf-to-school.","Basel Institute on Governance","2026-10-15",false,[19,22,25,28,31,34],{"caption":20,"url":21},"Download PDF: From shelf to school ","https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002F5b866a6f-95c8-44f3-a334-5fc55aa0510a\u002FFrom-shelf-to-school_PFM-01.pdf?v=20261015133215000",{"caption":23,"url":24},"Read related publication: Early warning systems","https:\u002F\u002Fbaselgovernance.org\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-early-warning-systems",{"url":26,"caption":27},"https:\u002F\u002Fbaselgovernance.org\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-conservation-agreements","Read related publication: Conservation agreements",{"caption":29,"url":30},"Read related publication: Integrity beyond the capital","https:\u002F\u002Fbaselgovernance.org\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-integrity-beyond-the-capital",{"caption":32,"url":33},"Read related publication: Revenue close to home","https:\u002F\u002Fbaselgovernance.org\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-revenue-close-to-home",{"url":35,"caption":36},"https:\u002F\u002Fbaselgovernance.org\u002Fwork\u002Fprogrammes\u002Fpublic-financial-management","About public financial management",[38],{"url":39,"caption":40},"https:\u002F\u002Fwww.gfpsubnacional.pe\u002F","Programa GFP Subnacional website",[42],"Public Finance Management",[44],"English",[46],"Report",[48],"Main page","School books and learning materials only help students if they arrive on time and in good condition. With support from the Swiss SECO-funded Subnational Public Finance Management programme, regional governments in Peru are modernising how educational materials are stored and delivered.","- **Closing gaps in school deliveries**: In 2019, only 6.7 percent of rural primary schools received complete printed materials in good condition and on time. Better warehouse management addresses one of the main causes of these delays.\n- **Standard protocols and better data**: The programme introduced a Warehouse Management Protocol and digital georeferencing tools, helping regional governments assess warehouse conditions, identify problems and plan improvements based on evidence.\n- **Space recovered and costs reduced**: In San Martín, the work freed up around 1,080 m² of warehouse space and generated estimated annual savings of PEN 231,000 (USD 68,000) by reducing the need for rented storage.\n- **Stronger regional capacity**: Training, digital tools and clearer procedures are helping regional governments manage public resources more independently and support more reliable education services.\n- **Influencing national practice**: Evidence and tools developed in six regions have informed work by the Ministry of Economy and Finance, including similar warehouse management assessments elsewhere and changes to guidance on storage and inventories.","How better warehousing keeps classrooms supplied",[53],{"countries_id":54},{"name":55},"Peru",[57,61,65],{"tags_id":58},{"id":59,"name":60},1378,"Public financial management",{"tags_id":62},{"id":63,"name":64},1371,"Public governance",{"tags_id":66},{"id":67,"name":68},1300,"Education",[70],{"directus_files_id":71},{"id":72,"filename_download":73,"title":74,"description":7,"modified_on":75,"uploaded_on":76},"5b866a6f-95c8-44f3-a334-5fc55aa0510a","From-shelf-to-school_PFM-01.pdf","From shelf to school - PFM learning from practice 01","2026-10-15T13:32:15.000Z","2026-10-15T13:26:26.000Z",[],[],{"id":80},"6967895d-b905-4bf9-a29b-f02363faa0af",{"id":82},"0ac232a5-c81a-45bc-8c32-e13bee50c88e",[],{},[86,138,183,228,273,341,374,432,505,544],{"id":87,"slug":88,"title":89,"status":6,"nid":7,"year":7,"body":90,"external":17,"topic":7,"language":7,"type":91,"date_published":16,"image":92,"citation":93,"publisher":15,"link_internal":94,"link_external":105,"authors":107,"countries":108,"tags":112,"pdf":125,"topics":127,"featured":17,"languages":128,"summary":129,"programme":7,"area":7,"websites":130,"pdf_text":7,"sort":7,"user_created":8,"date_created":131,"user_updated":8,"date_updated":132,"main_points":133,"short_version":7,"subtitle":134,"og_image":135,"translations_publications":136,"link":137},2470,"learning-from-practice-pfm-early-warning-systems","Early warning systems","Regional governments in Peru are strengthening how they respond to deforestation. With support from the Swiss SECO-funded Subnational Public Finance Management programme, they are using satellite data and early warning systems to monitor vulnerable areas of Amazonian forest and make\nbetter-informed surveillance and control decisions.\n\nThrough staff training, historical analysis of forest cover, digital tools and practical technical assistance, nine Regional Conservation Areas covering 2.8 million hectares now have validated historical baselines and stronger technical capacity. Automated reporting tools are also being introduced, while regional authorities are beginning to use the evidence to update patrol plans and target areas under greatest pressure.\n\nThe experience shows how affordable technology, interagency coordination and investment in local capacity can help public institutions build more effective and sustainable forest monitoring systems.\n\n## About this publication\nThis publication presents insights and lessons learned from over a decade of working with regional and municipal governments in Peru to strengthen public financial management systems and practices under our [Programa GFP Subnacional](https:\u002F\u002Fwww.gfpsubnacional.pe). The programme is funded by the Swiss State Secretariat for Economic Affairs (SECO) through its cooperation programme in Peru.\n\nYou may share this publication under a Creative Commons [BY-NC-ND 4.0](https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002Fdeed.en) International Licence.\n\nDisclaimer: The contents are the sole responsibility of the authors and do not necessarily reflect the official position of the Basel Institute on Governance, its donors and partners, or the University of Basel.",[46],"https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002Fe7e9e1c5-a594-4efd-9616-fdf15144c99b?format=webp&quality=90&width=600&height=840","Programa GFP Subnacional. 2026. \"Early warning systems: Turning satellite data into action against deforestation\". Basel Institute on Governance. Available at: https:\u002F\u002Fbaselgovernance.org\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-early-warning-systems.",[95,98,101,102,103,104],{"caption":96,"url":97},"Download PDF: Early warning systems","https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002F82880ef9-8102-4860-b73f-1d611d5d1281\u002FEarly-warning-systems_PFM-02.pdf?v=20261015134556000",{"caption":99,"url":100},"Read related publication: From schelf to school","https:\u002F\u002Fbaselgovernance.org\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-from-shelf-to-school",{"caption":27,"url":26},{"url":30,"caption":29},{"url":33,"caption":32},{"url":35,"caption":36},[106],{"url":39,"caption":40},[],[109],{"countries_id":110},{"id":111,"name":55},171,[113,115,117,121],{"tags_id":114},{"id":63,"name":64},{"tags_id":116},{"id":59,"name":60},{"tags_id":118},{"id":119,"name":120},1303,"Environment",{"tags_id":122},{"id":123,"name":124},804,"Natural resources",[126],2571,[42],[44],"Regional governments in Peru are strengthening how they respond to Amazon deforestation. With support from the Swiss SECO-funded Subnational Public Finance Management programme, they are using satellite data and early warning systems to monitor vulnerable areas and make better-informed surveillance and control decisions.",[48],"2026-10-14T15:19:50.000Z","2026-10-15T14:26:27.000Z","- **2.8 million hectares across nine Regional Conservation Areas**: The programme is supporting monitoring and conservation management across nine Regional Conservation Areas in Cusco, Loreto and San Martín – around 75 percent of the total area under regional conservation management in Peru.\n- **Nine validated deforestation baselines for better decisions**: For the first time, participating Regional Conservation Areas have standardised evidence showing where forest loss occurred, how much was lost and what caused it.\n- **Stronger local technical capacity**: Regional teams have been trained in geographic information systems, remote sensing and satellite-image analysis, reducing reliance on external specialists.\n- **Faster, more consistent monitoring**: Open-source tools are being introduced to automate the processing and reporting of deforestation alerts, shortening the gap between detection and management decisions.\n- **Satellite evidence is guiding action**: Authorities are using satellite data to update surveillance plans, improve patrol routes and complement satellite monitoring with drone surveillance to target areas under pressure.\n- **A practical model for other regions**: The methods, tools and proposed national guidance offer a scalable approach for other resource-constrained territories facing similar forest-monitoring challenges.","Turning satellite data into action against deforestation","af9895a6-d89d-4022-bd9e-18130f1a87b0",[],"\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-early-warning-systems",{"id":139,"slug":140,"title":141,"status":6,"nid":7,"year":7,"body":142,"external":17,"topic":7,"language":7,"type":143,"date_published":16,"image":144,"citation":145,"publisher":15,"link_internal":146,"link_external":155,"authors":157,"countries":158,"tags":161,"pdf":170,"topics":172,"featured":17,"languages":173,"summary":174,"programme":7,"area":7,"websites":175,"pdf_text":7,"sort":7,"user_created":8,"date_created":176,"user_updated":8,"date_updated":177,"main_points":178,"short_version":7,"subtitle":179,"og_image":180,"translations_publications":181,"link":182},2471,"learning-from-practice-pfm-conservation-agreements","Conservation agreements","Regional Conservation Areas help protect Peru’s Amazon forests, support sustainable local development and mitigate climate change. Managing them effectively requires coordination between public bodies, local organisations and other actors in the area.\n\nRegional governments use conservation agreements as a participatory approach to achieve this. With support from the Swiss SECO-funded Subnational Public Finance Management programme, including training, technical assistance and clearer procedures, authorities are making these agreements more practical, measurable and aligned with conservation priorities.\n\nNine agreements have now been signed and four more are being developed. Together, they strengthen the protection of more than 5,300 hectares of Amazon forest. The experience provides a practical example of how participatory governance can strengthen environmental management at the subnational level and offers a model for other regions.\n\n## About this publication\nThis publication presents insights and lessons learned from over a decade of working with regional and municipal governments in Peru to strengthen public financial management systems and practices under our [Programa GFP Subnacional](https:\u002F\u002Fwww.gfpsubnacional.pe). The programme is funded by the Swiss State Secretariat for Economic Affairs (SECO) through its cooperation programme in Peru.\n\nYou may share this publication under a Creative Commons [BY-NC-ND 4.0](https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002Fdeed.en) International Licence.\n\nDisclaimer: The contents are the sole responsibility of the authors and do not necessarily reflect the official position of the Basel Institute on Governance, its donors and partners, or the University of Basel.",[46],"https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002F3652388d-6173-41c0-a433-69be5066ec78?format=webp&quality=90&width=600&height=840","Programa GFP Subnacional. 2026. \"Conservation agreements: Helping protect Peru’s Amazon forests and their residents\". Basel Institute on Governance. Available at: https:\u002F\u002Fbaselgovernance.org\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-conservation-agreements.",[147,150,151,152,153,154],{"caption":148,"url":149},"Download PDF: Conservation agreements","https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002F90ddb51e-bbff-4ce7-a7d7-684cf5216cf9\u002FConservation-agreements_PFM-03.pdf?v=20261015141037000",{"url":100,"caption":99},{"url":24,"caption":23},{"url":30,"caption":29},{"url":33,"caption":32},{"url":35,"caption":36},[156],{"url":39,"caption":40},[],[159],{"countries_id":160},{"id":111,"name":55},[162,164,166,168],{"tags_id":163},{"id":63,"name":64},{"tags_id":165},{"id":59,"name":60},{"tags_id":167},{"id":123,"name":124},{"tags_id":169},{"id":119,"name":120},[171],2572,[42],[44],"Regional Conservation Areas help protect Peru’s Amazon forests, support sustainable local development and mitigate climate change. With support from the Swiss SECO-funded Subnational Public Finance Management programme, authorities are making these agreements more practical, measurable and aligned with conservation priorities.",[48],"2026-10-14T15:57:05.000Z","2026-10-15T14:27:28.000Z","- **Targeted interventions**: The programme identified and targeted issues including limited technical capacity, weak coordination between national and regional authorities and a lack of standard procedures.\n- **Clear steps and measurable commitments**: A clearer methodology introduced defined stages for designing, implementing, monitoring and reviewing agreements. This made the commitments easier to verify.\n- **Nine new agreements**: Programme support contributed to nine agreements in the region of San Martín, with four more in development. Before, only two such agreements existed nationwide.\n- **Unlocking funding opportunities**: Signing a conservation agreement can help local associations qualify for competitive funding, such as the *Entrepreneurs for Nature* fund, to support conservation commitments and sustainable economic activities.\n- **Benefits for all**: The agreements strengthen legal certainty for the sustainable use of natural resources, help local organisations access funding and support Peru’s progress towards global conservation commitments.","Helping protect Peru’s Amazon forests and their residents","80f1de30-8ddc-47a6-bb20-005a14a0e00f",[],"\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-conservation-agreements",{"id":184,"slug":185,"title":186,"status":6,"nid":7,"year":7,"body":187,"external":17,"topic":7,"language":7,"type":188,"date_published":16,"image":189,"citation":190,"publisher":15,"link_internal":191,"link_external":200,"authors":202,"countries":203,"tags":206,"pdf":215,"topics":217,"featured":17,"languages":218,"summary":219,"programme":7,"area":7,"websites":220,"pdf_text":7,"sort":7,"user_created":8,"date_created":221,"user_updated":8,"date_updated":222,"main_points":223,"short_version":7,"subtitle":224,"og_image":225,"translations_publications":226,"link":227},2472,"learning-from-practice-pfm-integrity-beyond-the-capital","Integrity beyond the capital","Peru’s Integrity Model – its framework for preventing corruption in government operations – is a powerful tool to strengthen integrity and protect public resources. But it only works if governments at all levels implement it properly.\n\nThe Swiss-funded Subnational Public Finance Management (PFM) programme, implemented by the Basel Institute on Governance, has supported six Peruvian regional and local governments in embedding these standards into everyday operations.\n\nWithin one year, the regions of Loreto and Apurímac moved from among the lowest-ranked positions to the top of the national Preventive Capacity Index, which measures the effective implementation of the Integrity Model. This shows that targeted support can lead to rapid, measurable improvements in institutional capacity – and to more transparent, ethical management of public resources.\n\n## About this publication\nThis publication presents insights and lessons learned from over a decade of working with regional and municipal governments in Peru to strengthen public financial management systems and practices under our [Programa GFP Subnacional](https:\u002F\u002Fwww.gfpsubnacional.pe). The programme is funded by the Swiss State Secretariat for Economic Affairs (SECO) through its cooperation programme in Peru.\n\nYou may share this publication under a Creative Commons [BY-NC-ND 4.0](https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002Fdeed.en) International Licence.\n\nDisclaimer: The contents are the sole responsibility of the authors and do not necessarily reflect the official position of the Basel Institute on Governance, its donors and partners, or the University of Basel.",[46],"https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002F79145d5d-9a55-4bc5-b034-7bf77f8ea378?format=webp&quality=90&width=600&height=840","Programa GFP Subnacional. 2026. \"Integrity beyond the capital Embedding Peru’s national anti-corruption standards in subnational government\". Basel Institute on Governance. Available at: https:\u002F\u002Fbaselgovernance.org\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-integrity-beyond-the-capital.",[192,195,196,197,198,199],{"caption":193,"url":194},"Download PDF: Integrity beyond the capital","https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002F800256b9-1465-42b9-b7e0-16a1f24a439e\u002FIntegrity-beyond-the-capital_PFM-04.pdf?v=20261015142453000",{"url":100,"caption":99},{"url":24,"caption":23},{"url":26,"caption":27},{"url":33,"caption":32},{"url":35,"caption":36},[201],{"url":39,"caption":40},[],[204],{"countries_id":205},{"id":111,"name":55},[207,209,211],{"tags_id":208},{"id":63,"name":64},{"tags_id":210},{"id":59,"name":60},{"tags_id":212},{"id":213,"name":214},1373,"Corruption prevention",[216],2573,[42],[44],"Peru’s Integrity Model – its framework for preventing corruption in government operations – is a powerful tool to strengthen integrity and protect public resources. This report shares lessons learned from supporting six Peruvian regional and local governments in embedding these standards into everyday operations.",[48],"2026-10-15T06:02:41.000Z","2026-10-15T14:45:36.000Z","- **Getting on the right track**: The programme focused on six subnational governments with significant gaps in corruption prevention and in the early stages of implementing Peru’s national Integrity Model.\n- **Targeting priorities**: Official Preventive Capacity Index results helped identify institutional gaps and priorities to guide targeted activities and capacity building with local authorities.\n- **Focus on practical processes**: The programme translates complex regulatory and technical requirements into practical tools that public officials now use in their everyday decisionmaking.\n- **Leading national rankings**: In just one year, the Loreto and Apurímac regional governments moved from 17th to 4th and 18th to 1st places respectively in the national Preventive Capacity Index.\n- **Built to last**: Methodologies, plans, tools and materials are designed to remain in place after the programme ends, and to be replicated in other contexts.","Embedding Peru’s national anti-corruption standards in subnational government","b7116f1f-9e95-4f2d-9ec7-75363329cc16",[],"\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-integrity-beyond-the-capital",{"id":229,"slug":230,"title":231,"status":6,"nid":7,"year":7,"body":232,"external":17,"topic":7,"language":7,"type":233,"date_published":16,"image":234,"citation":235,"publisher":15,"link_internal":236,"link_external":245,"authors":247,"countries":248,"tags":251,"pdf":260,"topics":262,"featured":17,"languages":263,"summary":264,"programme":7,"area":7,"websites":265,"pdf_text":7,"sort":7,"user_created":8,"date_created":266,"user_updated":8,"date_updated":267,"main_points":268,"short_version":7,"subtitle":269,"og_image":270,"translations_publications":271,"link":272},2473,"learning-from-practice-pfm-revenue-close-to-home","Revenue close to home","Property tax is an important source of revenue for local governments in Peru. It allows them to finance local projects that directly benefit their communities. But collection rates are low, meaning less money to spend on public services.\n\nBetween 2019 and 2025, the Swiss-funded Subnational Public Finance Management (PFM) programme, implemented by the Basel Institute on Governance, has supported five provincial municipalities to diagnose, reform and strengthen their revenue mobilisation.\n\nBy focusing on every stage of the tax management cycle, it helped them identify unregistered taxpayers, update real estate ownership records, launch tax campaigns on time and leverage technology to reach taxpayers more effectively.\n\nAs a result, property tax collection grew by an average of 47 percent. Abancay and San Martín made the strongest gains, with an increase of 138 percent and 46 percent respectively.\n\n## About this publication\nThis publication presents insights and lessons learned from over a decade of working with regional and municipal governments in Peru to strengthen public financial management systems and practices under our [Programa GFP Subnacional](https:\u002F\u002Fwww.gfpsubnacional.pe). The programme is funded by the Swiss State Secretariat for Economic Affairs (SECO) through its cooperation programme in Peru.\n\nYou may share this publication under a Creative Commons [BY-NC-ND 4.0](https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002Fdeed.en) International Licence.\n\nDisclaimer: The contents are the sole responsibility of the authors and do not necessarily reflect the official position of the Basel Institute on Governance, its donors and partners, or the University of Basel.",[46],"https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002F9c1028ff-1a67-4ae5-ad9f-b3d71b1826be?format=webp&quality=90&width=600&height=840","Programa GFP Subnacional. 2026. \"Revenue close to home: Strengthening property tax collection in Peruvian municipalities\". Basel Institute on Governance. Available at: https:\u002F\u002Fbaselgovernance.org\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-revenue-close-to-home.",[237,240,241,242,243,244],{"caption":238,"url":239},"Download PDF: Revenue close to home","https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002Fc8495821-70e9-4a9b-ab25-4b25cf9b14b4\u002FRevenue-close-to-home_PFM-05.pdf?v=20261015144622000",{"url":100,"caption":99},{"url":24,"caption":23},{"url":26,"caption":27},{"url":30,"caption":29},{"url":35,"caption":36},[246],{"url":39,"caption":40},[],[249],{"countries_id":250},{"id":111,"name":55},[252,254,256],{"tags_id":253},{"id":63,"name":64},{"tags_id":255},{"id":59,"name":60},{"tags_id":257},{"id":258,"name":259},1377,"Technology",[261],2574,[42],[44],"Property tax is an important source of revenue for local governments in Peru. This report provides lessons learned from supporting five provincial municipalities to to diagnose, reform and strengthen their revenue mobilisation – for the benefit of their communities.",[48],"2026-10-15T06:24:01.000Z","2026-10-15T15:00:50.000Z","- **47 percent tax revenue growth**: From 2019 to 2025, the five municipalities significantly improved their property tax collection. The highest jump was in Abancay, at 138 percent.\n- **Early fiscal liquidity**: By issuing tax bills on time, funds started arriving earlier – allowing for better, more reliable planning of public spending.\n- **Closing gaps in the tax - base**: Municipalities were able to identify unregistered and under-declared properties, update outdated records, and strengthen coordination between tax, IT, legal and other departments.\n- **Low-cost, high-impact tech**: By leveraging widely used digital channels, the programme helped set up mass payment reminders, enforcement messages and 24\u002F7 support for taxpayers.\n- **Changing taxpayer - behaviour**: Frequent, targeted communication raised awareness of tax payment processes and deadlines. More importantly, it helped create a culture of compliance.\n- **A playbook for other governments**: Practical tools and evidence from the interventions can now support other subnational governments seeking to boost their tax collection rates.","Strengthening property tax collection in Peruvian municipalities","f947deb1-dd5b-45ea-9572-762b0a5692cb",[],"\u002Fresources\u002Fpublications\u002Flearning-from-practice-pfm-revenue-close-to-home",{"id":274,"slug":275,"title":276,"status":6,"nid":277,"year":278,"body":279,"external":17,"topic":280,"language":281,"type":282,"date_published":283,"image":284,"citation":285,"publisher":286,"link_internal":287,"link_external":288,"authors":322,"countries":323,"tags":326,"pdf":331,"topics":332,"featured":17,"languages":333,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":335,"date_created":336,"user_updated":337,"date_updated":338,"main_points":7,"short_version":7,"subtitle":7,"og_image":7,"translations_publications":339,"link":340},1972,"evaluacion-pefa-de-la-gestion-de-finanzas-publicas-en-gobiernos-subnacionales-del-peru","Evaluación PEFA de la gestión de finanzas publicas en gobiernos subnacionales del Perú",631,2017,"These Public Expenditure and Accountability (PEFA) evaluation reports are the results of a joint project carried out by evaluators, authorities and regional government officials to systematically measure the quality of public finance management in different regions of Peru.\n\nThe quality control process followed for the preparation of this report complies with all the requirements of the Secretariat for the Public Expenditure and Accountability Program (PEFA) in Peru. \n\nEvaluations are available (in Spanish) for the regions of Apurímac, Cusco, Lambayeque, La Libertad, San Martín and Piura, for the province of Abancay and for the municipalities of Cusco, Chiclayo, Trujillo and San Martín.\n\nThese evaluations and reports were developed in the context of the [Subnational Public Finance Management Strengthening Programme in Peru](https:\u002F\u002Fbaselgovernance.org\u002Fpublic-finance-peru), funded by the State Secretariat for Economic Affairs of Switzerland (SECO) and implemented by the Basel Institute on Governance through its Peru office. View all publications of the [Programa GFP Subnacional en el Perú](http:\u002F\u002Fgfpsubnacional.pe\u002Fpublicaciones\u002F).\n\n ",[42],"en",[46],"2017-07-01","https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002Fe3c918aa-b34e-403b-8169-55c0fab56724?format=webp&quality=90&width=600&height=840","","Basel Institute on Governance – Peru Office",[],[289,292,295,298,301,304,307,310,313,316,319],{"url":290,"caption":291},"http:\u002F\u002Fgfpsubnacional.pe\u002Fwp-content\u002Fuploads\u002F2018\u002F06\u002F001-Evaluac-PEFA-GRA.pdf","View PEFA evaluation for Apurímac region",{"url":293,"caption":294},"http:\u002F\u002Fgfpsubnacional.pe\u002Fwp-content\u002Fuploads\u002F2018\u002F06\u002F002-Evaluac-PEFA-GRC.pdf"," View PEFA evaluation for Cusco region",{"url":296,"caption":297},"http:\u002F\u002Fgfpsubnacional.pe\u002Fwp-content\u002Fuploads\u002F2018\u002F06\u002F003-Evaluac-PEFA-GRL.pdf"," View PEFA evaluation for Lambayeque region",{"url":299,"caption":300},"http:\u002F\u002Fgfpsubnacional.pe\u002Fwp-content\u002Fuploads\u002F2018\u002F06\u002F004-Evaluac-PEFA-GRLL.pdf"," View PEFA evaluation for La Libertad region",{"url":302,"caption":303},"http:\u002F\u002Fgfpsubnacional.pe\u002Fwp-content\u002Fuploads\u002F2018\u002F06\u002F005-Evaluac-PEFA-GRSM.pdf"," View PEFA evaluation for San Martín region",{"url":305,"caption":306},"http:\u002F\u002Fgfpsubnacional.pe\u002Fportfolio\u002Fgobierno-regional-de-piura-grp\u002F"," View PEFA evaluation for Piura region",{"url":308,"caption":309},"http:\u002F\u002Fgfpsubnacional.pe\u002Fwp-content\u002Fuploads\u002F2018\u002F06\u002F006-Evaluac-PEFA-MPA.pdf"," View PEFA evaluation for Abancay province",{"url":311,"caption":312},"http:\u002F\u002Fgfpsubnacional.pe\u002Fwp-content\u002Fuploads\u002F2018\u002F06\u002F007-Evaluac-PEFA-MPC.pdf"," View PEFA evaluation for Cusco municipality",{"url":314,"caption":315},"http:\u002F\u002Fgfpsubnacional.pe\u002Fwp-content\u002Fuploads\u002F2018\u002F06\u002F008-Evaluac-PEFA-MPCH.pdf"," View PEFA evaluation for Chiclayo municipality",{"url":317,"caption":318},"http:\u002F\u002Fgfpsubnacional.pe\u002Fwp-content\u002Fuploads\u002F2018\u002F06\u002F009-Evaluac-PEFA-MPT.pdf"," View PEFA evaluation for Trujillo municipality",{"url":320,"caption":321},"http:\u002F\u002Fgfpsubnacional.pe\u002Fwp-content\u002Fuploads\u002F2018\u002F06\u002F010-Evaluac-PEFA-MPSM.pdf"," View PEFA evaluation for San Martín municipality",[],[324],{"countries_id":325},{"id":111,"name":55},[327,329],{"tags_id":328},{"id":59,"name":60},{"tags_id":330},{"id":63,"name":64},[],[42],[334],"Spanish","03bebfd8-0b40-4a2a-820d-b9d9c13b9de6","2022-04-27T11:55:36.000Z","dfef11db-1bc6-47e9-a61d-93443995484b","2026-09-10T09:03:40.000Z",[],"\u002Fresources\u002Fpublications\u002Fevaluacion-pefa-de-la-gestion-de-finanzas-publicas-en-gobiernos-subnacionales-del-peru",{"id":342,"slug":343,"title":344,"status":6,"nid":345,"year":346,"body":347,"external":17,"topic":348,"language":281,"type":349,"date_published":351,"image":352,"citation":285,"publisher":286,"link_internal":353,"link_external":354,"authors":355,"countries":356,"tags":359,"pdf":366,"topics":368,"featured":17,"languages":369,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":335,"date_created":370,"user_updated":337,"date_updated":371,"main_points":7,"short_version":7,"subtitle":7,"og_image":7,"translations_publications":372,"link":373},1923,"gestion-de-riesgos-para-la-prevencion-de-corrupcion-en-el-peru","Gestión de riesgos para la prevención de corrupción en el Perú",623,2018,"## Risk management for the prevention of corruption in Peru\n\nThis is the first set of guidelines specific to Peru that compiles international experience in combating corruption from the angle of risk-based prevention.\n\nThe publication was developed in the context of the [Subnational Public Finance Management Strengthening Programme in Peru](https:\u002F\u002Fbaselgovernance.org\u002Fpublic-finance-peru), funded by the State Secretariat for Economic Affairs of Switzerland (SECO) and implemented by the Basel Institute on Governance through its Peru office. \n\nIt is currently only available in Spanish. View all publications of the [Programa GFP Subnacional en el Perú](http:\u002F\u002Fgfpsubnacional.pe\u002Fpublicaciones\u002F).",[42],[350],"Guidelines","2018-11-01","https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002Fcdf6a520-2949-4253-9d62-6876330ea9da?format=webp&quality=90&width=600&height=840",[],[],[],[357],{"countries_id":358},{"id":111,"name":55},[360,364],{"tags_id":361},{"id":362,"name":363},859,"Corruption risks",{"tags_id":365},{"id":59,"name":60},[367],1973,[42],[334],"2022-04-27T11:55:00.000Z","2026-09-10T09:03:33.000Z",[],"\u002Fresources\u002Fpublications\u002Fgestion-de-riesgos-para-la-prevencion-de-corrupcion-en-el-peru",{"id":375,"slug":376,"title":377,"status":6,"nid":378,"year":379,"body":380,"external":17,"topic":381,"language":281,"type":386,"date_published":388,"image":389,"citation":390,"publisher":15,"link_internal":391,"link_external":398,"authors":399,"countries":404,"tags":413,"pdf":423,"topics":425,"featured":17,"languages":427,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":335,"date_created":428,"user_updated":337,"date_updated":429,"main_points":7,"short_version":7,"subtitle":7,"og_image":7,"translations_publications":430,"link":431},2045,"working-paper-19-high-level-reporting-mechanisms-colombia-and-ukraine","Working Paper 19: High Level Reporting Mechanisms in Colombia and Ukraine",65,2015,"The responsibility for governments to address bribe solicitation derives from internationally recognised anticorruption standards all of which prohibit the ‘demand side’ of bribery, namely, the solicitation by a public official of an undue advantage.\n\nSo far however, most governmental anti-bribery efforts have focused on the offering or giving of bribes by companies and their employees. They have neglected practical solutions to support companies that are faced with explicit or implicit demands for bribes when dealing with public administrations, for example in the context of public contracts, business licensing or tax audits. Unless they pay these bribes, companies may risk losing business or face obstructions to doing business.\n\nThe concept of [high level reporting mechanisms (HLRM)](https:\u002F\u002Fcollective-action.com\u002Fexplore\u002Fhlrm) has been devised to help address this gap experienced by companies that are solicited for bribes or subject to other forms of extortion and unfair treatment. Two countries have pioneered the concept so far, namely Colombia and Ukraine.\n\nThis paper describes the underlying purpose and principles of the HLRM, reviews how this was translated into national mechanisms in these countries, and offers some initial comments on the lessons learned.\n\n### About this Working Paper\n\nThis paper is part of the Basel Institute on Governance Working Paper Series, [ISSN: 2624-9650](https:\u002F\u002Fbaselgovernance.org\u002Fresources\u002Fpublications\u002F?type=Working+Paper). It is a Diamond Open Access publication, also hosted on the Basel University Library’s open publishing platform [eterna](https:\u002F\u002Feterna.unibas.ch\u002F) as part of our Basel Institute on Governance Working Paper Journal, with DOI: [10.12685\u002Fbigwp.2015.19.1-36](https:\u002F\u002Fdoi.org\u002F10.12685\u002Fbigwp.2015.19.1-36).",[382,383,384,42,385],"Anti-Money Laundering","Collective Action","HLRM","Public Governance",[387],"Working Paper","2015-02-01","https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002F9b00ca24-f1c5-46bd-8e0f-ece2cb9902d9?format=webp&quality=90&width=600&height=840","Wehrle, F. (2015). 'High Level Reporting Mechanisms in Colombia and Ukraine'. Working Paper 19, Basel Institute on Governance",[392,395],{"url":393,"caption":394},"https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002F1f99045c-1270-4939-a337-cf16e07ac581\u002F150812-HLRM-workingpaper-No-19.pdf?v=20220427115625000","Download PDF",{"url":396,"caption":397},"\u002Fresources\u002Fpublications?type=Working%20Paper"," View all Working Papers",[],[400],{"authors_id":401},{"id":402,"name":403},349,"Frédéric Wehrle",[405,409],{"countries_id":406},{"id":407,"name":408},47,"Colombia",{"countries_id":410},{"id":411,"name":412},225,"Ukraine",[414,417,421],{"tags_id":415},{"id":416,"name":383},909,{"tags_id":418},{"id":419,"name":420},982,"Anti-corruption",{"tags_id":422},{"id":59,"name":60},[424],2087,[382,383,384,42,426],"Corruption Prevention and Public Governance",[44],"2022-04-27T11:56:25.000Z","2026-09-10T09:03:56.000Z",[],"\u002Fresources\u002Fpublications\u002Fworking-paper-19-high-level-reporting-mechanisms-colombia-and-ukraine",{"id":433,"slug":434,"title":435,"status":6,"nid":436,"year":437,"body":438,"external":17,"topic":439,"language":281,"type":441,"date_published":442,"image":443,"citation":285,"publisher":444,"link_internal":445,"link_external":448,"authors":455,"countries":472,"tags":477,"pdf":496,"topics":498,"featured":17,"languages":499,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":335,"date_created":500,"user_updated":337,"date_updated":501,"main_points":502,"short_version":7,"subtitle":7,"og_image":7,"translations_publications":503,"link":504},2433,"addressing-conflicts-interest-and-corruption-indonesias-energy-transition","Addressing conflicts of interest and corruption in Indonesia’s energy transition",2936,2026,"This U4 Issue analyses Indonesia's ambitious energy transition and highlights how political finance, weak regulations and a \"revolving door\" of personnel between public office and the private sector create vulnerabilities. The publication was produced by U4 and the Basel Institute on Governance through its Green Corruption programme.\n\n### About the paper\n\nConflicts of interest and corruption in Indonesia's political economy pose significant risks to its energy transition, including the Just Energy Transition Partnership. Existing legal and institutional frameworks are fragmented, inconsistently applied, and often fail to address the risk of state capture by powerful political and economic actors, especially in the extractive and energy sectors.\n\nThe reliance on fossil fuel industries for political financing and the monopolistic nature of state-owned entities further complicate the shift to a low- or no-carbon system, despite the country's ambitious renewable energy targets.\n\nPotential pathways to greater anti-corruption resilience lie in improvements to beneficial ownership transparency and strengthening regulation, monitoring and sanctioning of conflict of interest violations.\n",[440],"Green Corruption",[46],"2026-02-24","https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002Fd97f2ca5-300d-45c9-9de9-33152b72f96c?format=webp&quality=90&width=600&height=840","U4 Anti-Corruption Resource Centre",[446],{"url":447,"caption":394},"https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002Fa3bd53b9-57e5-4e9b-b70c-810e7de5fffa\u002FAddressing-conflicts-of-interest-and-corruption-in-indonesia-s-energy-transition-U4-Issue.pdf?v=20260227151132000",[449,452],{"url":450,"caption":451},"https:\u002F\u002Fwww.u4.no\u002Fpublications\u002Faddressing-conflicts-of-interest-and-corruption-in-indonesia-s-energy-transition"," View on U4 website",{"url":453,"caption":454},"https:\u002F\u002Fwww.u4.no\u002Fblog\u002Fimproving-anti-corruption-resilience-in-indonesia-s-energy-transition"," Read related U4 blog",[456,460,464,468],{"authors_id":457},{"id":458,"name":459},581,"Robert Forster",{"authors_id":461},{"id":462,"name":463},582,"Aled Williams",{"authors_id":465},{"id":466,"name":467},523,"Lakso Anindito",{"authors_id":469},{"id":470,"name":471},561,"Dr Amanda Cabrejo le Roux",[473],{"countries_id":474},{"id":475,"name":476},99,"Indonesia",[478,480,484,486,488,492],{"tags_id":479},{"id":419,"name":420},{"tags_id":481},{"id":482,"name":483},818,"Anti-money laundering",{"tags_id":485},{"id":123,"name":124},{"tags_id":487},{"id":63,"name":64},{"tags_id":489},{"id":490,"name":491},1236,"Compliance",{"tags_id":493},{"id":494,"name":495},973,"Corruption",[497],2489,[440],[44],"2026-02-27T15:11:31.000Z","2026-09-10T09:04:53.000Z","- Corruption and conflicts of interest are embedded in the energy transition process due to the strong links between political power, private wealth (especially from extractive industries) and public office holders.\n- Existing anti-corruption regulations are often vague, fragmented across different legal instruments, and suffer from inconsistent enforcement, which creates loopholes susceptible to manipulation.\n- Progress in renewable energy uptake is slowed by the enduring influence and interests of fossil fuel incumbents who benefit from subsidies that keep coal an artificially cheap and viable energy source.\n- The Just Energy Transition Partnership is vulnerable to misallocations due to concentrated decision-making power, limited transparency in project selection and insufficient involvement of national anti-corruption bodies and civil society in its planning.\n- Improving transparency of beneficial ownership and strengthening the monitoring and sanctioning of conflict of interest violations are possible pathways to build greater anti-corruption resilience, though these institutional efforts alone are insufficient to fully address state capture dynamics.",[],"\u002Fresources\u002Fpublications\u002Faddressing-conflicts-interest-and-corruption-indonesias-energy-transition",{"id":506,"slug":507,"title":508,"status":6,"nid":509,"year":346,"body":510,"external":17,"topic":511,"language":281,"type":512,"date_published":513,"image":514,"citation":285,"publisher":15,"link_internal":515,"link_external":516,"authors":517,"countries":526,"tags":531,"pdf":536,"topics":539,"featured":17,"languages":540,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":335,"date_created":541,"user_updated":337,"date_updated":371,"main_points":7,"short_version":7,"subtitle":7,"og_image":7,"translations_publications":542,"link":543},1926,"roundtable-pilot-high-level-reporting-mechanism-argentina","Roundtable on the pilot High Level Reporting Mechanism in Argentina",673,"The Basel Institute on Governance and the [Centre for Anti-Corruption Studies](https:\u002F\u002Fwww.udesa.edu.ar\u002FUnidades-Academicas\u002FCentros\u002FCentro-de-Estudios-Anticorrupcion) (CEA) of the University of San Andrés, Argentina convened a private-sector roundtable in Buenos Aires on 4 October 2018.\n\nThe purpose was to hear feedback and exchange on the recent implementation of the pilot High Level Reporting Mechanism (HLRM), in the tender carried out by the Argentine National Roads Authority within the framework of the Secure Roads and Routes Network Project using the new Public-Private Participation (PPP) legal framework adopted by the Argentine Republic.",[383,384],[46],"2018-10-04","https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002F62c540f5-390e-437c-ad4d-8fc37e925f6f?format=webp&quality=90&width=600&height=840",[],[],[518,522],{"authors_id":519},{"id":520,"name":521},321,"Mirna Adjami",{"authors_id":523},{"id":524,"name":525},388,"Erica Pedruzzi",[527],{"countries_id":528},{"id":529,"name":530},11,"Argentina",[532,534],{"tags_id":533},{"id":416,"name":383},{"tags_id":535},{"id":59,"name":60},[537,538],1975,1974,[383,384],[44,334],"2022-04-27T11:55:02.000Z",[],"\u002Fresources\u002Fpublications\u002Froundtable-pilot-high-level-reporting-mechanism-argentina",{"id":545,"slug":546,"title":547,"status":6,"nid":548,"year":278,"body":549,"external":17,"topic":550,"language":281,"type":551,"date_published":552,"image":553,"citation":285,"publisher":554,"link_internal":555,"link_external":556,"authors":557,"countries":578,"tags":583,"pdf":596,"topics":598,"featured":17,"languages":599,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":335,"date_created":600,"user_updated":337,"date_updated":601,"main_points":7,"short_version":7,"subtitle":7,"og_image":7,"translations_publications":602,"link":603},1963,"behavioural-influences-attitudes-towards-petty-corruption-study-social-norms-0","Behavioural influences on attitudes towards petty corruption: a study of social norms, automatic thinking and mental models in Uganda",199,"The UK Department for International Development (DFID), through its East Africa Research Fund (EARF), commissioned the Basel Institute on Governance to conduct the research project “Corruption, Social Norms and Behaviours in East Africa” aiming at shedding light into those “[behavioural] factors that influence the propensity for poor people to engage in, resist and report ‘corrupt transactions’” in three East African countries, namely, Rwanda, Tanzania and Uganda.\n\nThis report presents the main findings from the field research activities for the case of Uganda, which focused on the health and education sectors.",[385],[46],"2017-12-01","https:\u002F\u002Fbaselgovernance.org\u002Fcms\u002Fapi\u002Fassets\u002F7419281f-6c17-4267-8099-c71d51ef06d0?format=webp&quality=90&width=600&height=840","UK Department for International Development (DFID) through its East Africa Research Fund (EARF)",[],[],[558,562,566,570,574],{"authors_id":559},{"id":560,"name":561},295,"Dr Claudia Baez Camargo",{"authors_id":563},{"id":564,"name":565},369,"Paul Bukuluki",{"authors_id":567},{"id":568,"name":569},358,"Robert Lugolobi",{"authors_id":571},{"id":572,"name":573},354,"Cosimo Stahl",{"authors_id":575},{"id":576,"name":577},303,"Dr Saba Kassa",[579],{"countries_id":580},{"id":581,"name":582},226,"Uganda",[584,588,590,594],{"tags_id":585},{"id":586,"name":587},848,"Behavioural science",{"tags_id":589},{"id":213,"name":214},{"tags_id":591},{"id":592,"name":593},1381,"Health",{"tags_id":595},{"id":67,"name":68},[597],2008,[426],[44],"2022-04-27T11:55:29.000Z","2026-09-10T09:03:39.000Z",[],"\u002Fresources\u002Fpublications\u002Fbehavioural-influences-attitudes-towards-petty-corruption-study-social-norms-0",1792077259880]