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There is at least on financial management system designed for government that can scale from very small, core functions, usable in developing countries to wealthy countries. The difficulty is when financial software was originally designed for these wealthy countries - or worse - for the private sector. Here's the thing: countries like Kiribati can afford to leapfrog more advanced countries because there may not be the legacy of old information systems. Good practices can be activated as capacity increases and based on the country context. We've seen post-conflict and small countries succeed with this approach.