Digital transformation is everywhere. It is used to describe so many things that it risks losing its meaning, and with it, the potential for a common approach to supporting it in pursuit of equitable, sustainable development (Schoemaker, 2020).

There is currently a great deal of optimism around the potential of digitalisation to reshape PFM to be more responsive to contemporary challenges and expectations (Gupta et al., 2017a; AlphaBeta, 2018a). Much of this optimism is well-founded. Digitalisation is already changing how governments administer taxation and spending and deliver public services. During the Covid-19 pandemic, governments with good digital capabilities were better positioned to design and implement timely fiscal policy responses, from the United Kingdom’s furlough scheme to Colombia’s ingreso solidario cash transfer programme.