The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent.

The team wishes to express appreciation to all the counterparts at the Debt Management Unit, Ministry of Finance, and Central Bank of Somalia (CBS) for their engagement during the technical meetings and workshop sessions. 33 This is related to Article 35 of the PFMA. 34 This affects PFMR's Articles 81 (d), (f) and 82 (2)). 35 This could be introduced in the DMU's internal procedures or technical notes. 36 This affects PFMR Article 83 (2). 37 This may affect PFMR Articles 84 or 93. 38 This could be introduced in PFMR Articles 81-82.

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