Government cash management is important: poor practices and structures waste money, add to risk and complicate other financial policies. This paper reviews, against the background of practice in more developed countries, how emerging market and developing countries can strengthen their cash management arrangements. Cash management is distinct from budget management and execution. It is instead about ensuring that the government has the liquidity to execute its payments, but doing so in ways that also minimise costs, reduce risks and support other financial policies. The note outlines four steps in the development of a cash management function: (1) creation of a Treasury Single Account; (2) improvements in cash flow forecasting; (3) rough tuning cash flows; and finally, (4) fine tuning cash flows. For emerging market and developing countries sequencing and priorities have to be addressed, but improvements can be made incrementally and not everything has to be in place before the benefits are apparent.