The 2006 OECD-DAC guide Harmonising donor practices for effective aid delivery. Volume 2: Budget support, sector wide approaches and capacity development in PFM (pdf) argues that the donor role is to support, not to substitute for, national efforts to strengthen PFM. Delivering aid through partner PFM systems should be at the core of donor support strategies. These should be sensitive to country contexts, make better use of shared analyses and provide more predictable aid within an explicit, government-owned framework that is strategic and programmatic.