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Introduction

The DRF Country Benchmarking tool provides an overview of DRF-related practices across several Pacific island countries. It covers different dimensions of the DRF cycle, identifying good practices and gaps. The tool will cover the following technical areas: (1) Overarching frameworks; (2) fiscal risk assessments and approach to risk layering; (3) DRF instruments; (4) emergency-related planning; (5) emergency procurement; (6) emergency grant-making; (7) other emergency-related financial management, accounting & reporting; and (8) audit and evaluation of DRF.