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Public Financial Management Reform in the Middle East and North Africa : An Overview of Regional Experience - Individual Country Cases

World Bank
Fonte: World Bank Publicador: World Bank
Português
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This report surveys the experience of Middle East and North Africa (MENA) countries on the topic of public financial management reform. Drawing upon a variety of sources, including Public Expenditure and Financial Accountability (PEFA) assessments, country financial accountability assessments, public expenditure reviews, and other documents and reports, and augmented as necessary by interviews with leading reformers, the report seeks to address several major questions. How do MENA countries compare with other comparable countries at similar levels of development with regard to their Public Financial Management (PFM) systems and practices? What has been the substantive content and thrust of PFM reforms in MENA over the last decade? Where have these reforms done well, and where have they struggled? What were the key ingredients for success or failure? And are there lessons in how these reforms were implemented that will be of value to other countries and the donor community?

The Islamic Republic of Iran : Report on Public Financial Management, Procurement, and Expenditure Systems in Iran

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This review aims to describe, and to the extent possible, analyze public expenditure management systems in Iran, including those involved in budget formulation and execution, financial management, procurement, and oversight (but not the management of the civil service). As such, it contains elements of a Public Expenditure Review, a Country Financial Accountability Assessment, and a Country Procurement Assessment Report. The report stops short of recommending additional or different reforms or action programs, pending further collaborative work within the agreed multiyear program. This report presents a baseline of understanding, bolstered by selected analytical and comparative diagnoses, on which the Bank can begin to tailor its work with Iran in the area of public financial management. The main chapters of the report thus summarize the size, structure, and functioning of the Iranian budget system, covering public spending performance, resource allocation, and expenditure execution. The final chapter contains a framework for assessing public financial risk in Iran, which summarizes the salient risk characteristics of the Iranian system and efforts to attenuate them. This framework could provide an agenda for future discussions on follow-up work.

Ghana : 2005 External Review of Public Financial Management, Volume 1, Main Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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The 2005 External Review of Public Financial Management (ERPFM) consists of two volumes. The first volume is the main text, while the second volume comprises statistical annexes. In the first chapter of volume I, after this introduction, macroeconomic developments are assessed, including aggregate fiscal discipline and the risks to the fiscal outlook and macroeconomic stability. The next chapter focuses on budget management and the Ghana Poverty Production Strategy (GPRS). After a brief review of recent revenue trends, public expenditure management (PEM) is assessed in more detail through examining budget predictability and reliability and the implications for the strategic resource allocation role of the budget and the operational efficiency of public spending. The extent of alignment of the budget with GPRS is also reviewed. Finally, challenges to improving public expenditure management are discussed. The last chapter examines accountability issues through an assessment of the progress in implementing the new regulatory framework for public financial management, including the Financial Administration Act, the Public Procurement Act and the Internal Audit Agency Act, as well as the Budget and Public Expenditure Management System (BPEMS) and Integrated Personnel and Payroll Database (IPPD) systems. Volume II presents three annexes with information complementing the analysis of the main report and a Statistical Annex

Public Financial Management Reform in the Middle East and North Africa : An Overview of Regional Experience

Beschel, Robert P. Jr.; Ahern, Mark
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Português
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One of the most important functions that governments perform is mobilizing financial resources and deploying them to achieve their objectives. According to the most recent World Bank data, governments throughout the Middle East and North Africa (MENA) region spent approximately US$407 billion dollars in 2007 in delivering their policy, regulatory and service functions. This report is divided into two volumes. The first volume summarizes the results and presents the conclusions of this analysis. The second provides the individual economy case studies and templates upon which many of these conclusions are based. This report seeks to reflect upon this experience and better understand the nature of the Public Financial Management (PFM) challenges confronting the economies of the MENA region. Turning to the substance of these reforms, it asks where are they performing well and where are they struggling? To what extent are these economies dealing with common problems stemming from similar administrative traditions and comparable levels of development, or unique challenges grounded within their own particular historical or bureaucratic experience? The analysis also seeks to understand the type of PFM reforms that have been implemented across the region in the last decade...

Syrian Arab Republic : Modernization of Public Financial Management

Radev, Dimitar; Fouad, Manal; Gardner, John; Messali, Pierre; Petrie, Murray; Webber, David
Fonte: International Monetary Fund and the World Bank, Washington, DC Publicador: International Monetary Fund and the World Bank, Washington, DC
Português
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The authorities have made good recent progress in important public financial management (PFM) areas. They have strengthened the overall regulatory framework of the budget process by adopting a new basic finance law, and further deepened budget integration by transferring the responsibilities for the capital budget from the State Planning Commission (SPC) to the Ministry of Finance (MoF). They have also improved the budget presentation by providing information to parliament for selected ministries on the base of a simple program structure.The main purpose of this report is to assist the authorities in advancing their reform agenda for modernization of the PFM system. To this end, the report: Develops an action plan for PFM reform. The plan sets out specific activities in a selection of reform areas identified as priorities in discussion with the Minister of Finance, as well as the suggested timing and possible requirement of technicalassistance (TA); and elaborates, in detail, actions that need to be undertaken in four broad PFM areas as identified in the plan: (i) medium-term orientation of the budget; (ii) budget integration reforms; (iii) budgetary treatment of public economic entities; and (iv) treasury reforms. Key recommendations of the report include:Prepare a three-year fiscal forecast and link fiscal projections to an approved debtsustainability and fiscal strategy framework; present as part of the budget documentation information on the revenues and expenditures of the public economic entities; and progressively strengthen governance of the sector; gradually extend the use of programs for presentation purposes in the budget by adding up to five to six new ministries in 2010...

Jamaica Public Financial Management Enhancement

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Relatório
Português
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Public sector modernization and public financial management reforms are important areas of focus for Jamaica, particularly because of the impact that fiscal and budget-management practices and policies have on growth. Although the Government of Jamaica (GOJ) has undertaken several initiatives during the past few years aimed at strengthening management of its public finances, several fundamental issues continue to affect its fiscal performance. Fiscal management in Jamaica has been guided by a set of rules that does not support strategic approaches necessary for addressing its existing challenges. Budget planning is fragmented, especially for capital expenditures. Systems for ensuring that public investment allocations are clearly prioritized and aligned with strategic development plans and programs are inadequate. The weak link between government priorities, planning, and budget contributed to inefficient monitoring of public spending. The recent PEFA Assessment conducted in late 2012 confirms these conclusions. Addressing these impediments is the basis for the support provided by the current program. Therefore...

Fiscal and Debt Management in Andhra Pradesh (India) : An Update on the Reform Program

Swaroop, Vinaya; Dasgupta, Shatanjaya
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: Policy Note; Economic & Sector Work
Português
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The main objective of this fiscal note is to assist the Government of Andhra Pradesh (GoAP) in meeting the challenges mentioned above. To this end, it provides input into the state's rolling medium-term fiscal framework exercise. The new Fiscal Responsibility and Budget Management (FRBM) act requires that the government will lay out in each financial year a medium-term fiscal policy statement (together with three-year rolling targets for key fiscal indicators) before the state legislature. In addition, this fiscal note provides the needed analytical underpinning for the Bank's ongoing development policy lending program in the state. The remainder of this note is organized as follows. The next section looks at the state's performance in improving its fiscal balance. Section three looks at the revenue performance of the state with a particular emphasis on the newly implemented Value Added Tax (VAT). The size and composition of expenditures is analyzed next (section four) with a close examination of the government's new priority expenditure on adding new irrigation schemes. Section five briefly looks at the debt and examines issues related to debt sustainability. Section six concludes.

Reforms under Fiscal Stress : A Policy Note on the Priorities for Fiscal and Budget Reform in Nepal

Bajracharya, Roshan Darshan; Biletska, Nataliya; Rajaram, Anand
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: Policy Note; Economic & Sector Work
Português
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56.52%
This note, first of the several on fiscal management and policy option notes planned, provides a concise assessment of the achievements to date of the ongoing reforms to budget management in Nepal and concludes with some guidance on the key focus areas of fiscal policy and expenditure management over the near and medium term. It is a selective assessment that looks at major aspects of the policy and budget process with a view to identifying areas for strategic focus, rather than a detailed rendering of the reforms. The note highlights the fiscal challenges that are assuming increasing prominence and which must be addressed by policy decisions and medium term reforms. While recognizing the uniqueness of Nepal's initial conditions, capacities and current security related challenges, the note takes account of international experience in implementing such reforms. The note starts with the economic and political background. The second section reviews fiscal trends and outlines issues to be considered by a fiscal strategy. The third section discusses institutional issues to strengthen the budget process.

Niger : Second Public Expenditure Management and Financial Accountability Review, Volume 1. Main Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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The second public expenditure management and financial accountability review (PEMFAR II) report provides analysis of the fiscal space outlook, a review of public expenditure management, including of the public investment management system, and assessments of the public financial management and public procurement systems. The review covers the period since the 2004 PEMFAR until 2009 and the detailed analysis of public expenditures focuses on three key sectors (education, health and rural development) which represented about 52 percent of the voted budget in 2007 and 2008 and are the pillars of Niger's second poverty reduction strategy paper (PRSP II). The PEMFAR II a comprehensive short and medium term (2010-2012) reform agenda which will assist the Government to prepare and adopt an action plan to improve the effectiveness of public resources management in Niger. This report constitutes the main report (volume one) of the PEMFAR II. Volume two of the PEMFAR II provides the detailed report of the evaluation of the public procurement system. The summary...

Ecuador : Country Financial Accountability Assessment; Evaluacion de la capacidad de gestion financiera gubernamental

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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Despite positive economic signals in 2002 and 2003, Ecuador's public finances remain precarious because of weaknesses in government systems and oversight for the non-financial public sector and dependence on volatile fiscal revenue from oil. More than 96 percent of total public expenditure is fixed (public sector wages and salaries, social security benefits, debt service, and other contractual arrangements), reducing the scope for discretionary spending. The strategic objective of the present CFAA is to contribute to strengthening of Ecuador's economic governance, and associated social and economic development, identifying weaknesses and recommending remedial action in areas where current public financial management institutional arrangements, practices and systems, limit the efficiency and transparency of public sector management. This being the first CFAA for Ecuador, the study reviewed the practices and systems of the Central administration of Government. The report's main recommendations include consolidating existing laws and regulations on public financial management and modernizing the legal framework; preparing and implementing supporting regulations on budget management and performance, and enhancing civil society's capacity to scrutinize public finances; upgrading information systems; improving operational procedures; designing and implementing a capacity building program to upgrade the accounting framework; elaborating a borrowing policy and developing procedural manuals; strengthening internal audit units; strengthen the Supreme Audit Institution; improve legislative scrutiny of government spending; upgrade the Government's Internet portal...

Côte d’Ivoire - Public Expenditure Management and Financial Accountability Review : Volume 2, Public Financial Management Performance Report; Cote d'Ivoire - Revue de la gestion et du systeme des finances publiques

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
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46.55%
This review was conducted in Cote d'Ivoire with the goal of establishing the reference situation of the management and system of public finances, including procurement, and facilitating the monitoring of the impact of the reforms to improve the management and efficiency of public policies and their fiduciary framework. The review presents three in-depth analyses. After summarizing the main conclusions and recommendations of the priority measures, the review presents the results of the following analyses: i) public expenditure review, which analyses recent macro-economic and fiscal developments in relation to the budget execution and Cote d'Ivoire's poverty reduction strategy; ii) review of the public financial management system, conducted on the basis of the findings of the "Public Financial Management Performance Report" (PFM PR), which constitutes volume two of this review. The PFM PR was prepared using the "Public Financial Management Performance Measurement Framework" established in the context of the partnership under the "Public Expenditure and Financial Accountability" (PEFA) program; and iii) review of the public procurement system prepared on the basis of findings of the "Public Procurement Assessment Report". This report...

Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
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This report reviews the trends in expenditure patterns in public financial management (PFM) in Nigeria since 2001, and assesses the impact thus far of the ongoing government reform efforts. The public expenditure management and financial accountability review (PEMFAR) covers areas that have been traditionally undertaken by separate Bank reports such as the public expenditure reviews (PER), the country financial accountability assessment (CFAA), and the country procurement assessment review (CPAR). This analysis covers fiscal policies and performance at both federal and state government levels. The PEMFAR is a consolidated diagnostic tool designed to enhance Bank, development partners' and member countries' knowledge of PFM arrangements and reform challenges. The core objective of the Nigeria PEMFAR is to advise the Government (federal and participating states) on how (i) to better focus and sequence its PFM, including the procurement reform agenda within a broader economic reform framework, and (ii) identify directions and instruments of restructuring its expenditure patterns on both macro and sectoral levels. The PEMFAR also aims to inform international development partners on how they could provide more efficient support for the PFM reforms in Nigeria by identifying the main bottlenecks within the existing reform process.

Mozambique : Public Expenditure Management Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
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56.51%
Improving budget management in Mozambique requires a set of actions in the area of fiscal policy at the macroeconomic level, as well as specific measures to deal with contingent liabilities and to address issues related to intergovernmental fiscal relations. At the same time, a new round of reforms in the way the budget is formulated, executed, controlled, and accounted for is also required to improve efficiency, transparency, and accountability in the use of public resources. This report is organized as follows: The first part of this report offers an analysis of fiscal topics at the aggregate level and discusses cross-cutting issues--recent trends of fiscal policy, medium-run sustainability, contingent liabilities and intergovernmental fiscal relations. Part 2 deals with the budget management system, covering budget formulation, execution, evaluation, and audit. Issues related to public accounting, reporting, cash management, and internal control and auditing are reviewed in this context. It describes the current system...

Zambia : Public Expenditure Management and Financial Accountability Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
56.45%
The challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption campaign of the new Government, and the renewed interest by Parliament in governance issues, and accountability have all been encouraging steps. Nevertheless, for Zambia to assure that public accountability is enduring, and not dependent upon the Government of the day, it must take steps to strengthen institutions of the State that can provide public oversight, and that promote basic checks and balances. This report provides a very detailed analysis of the country's PEM, and accountability processes. Yet, many of the recommendations are not new, but have been cited in previous reports of the Bank, and/or other donors. Effective implementation of public sector reforms will likely remain a challenge in Zambia. The limited capacity of Government suggests the need to target a few major aspects of public finance...

Zambia - Public Expenditure Management and Financial Accountability Review : Country Financial Accountability Assessment, Annex, Volume 2

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
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56.44%
The challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption campaign of the new Government, and the renewed interest by Parliament in governance issues, and accountability have all been encouraging steps. Nevertheless, for Zambia to assure that public accountability is enduring, and not dependent upon the Government of the day, it must take steps to strengthen institutions of the State that can provide public oversight, and that promote basic checks and balances. This report provides a very detailed analysis of the country's PEM, and accountability processes. Yet, many of the recommendations are not new, but have been cited in previous reports of the Bank, and/or other donors. Effective implementation of public sector reforms will likely remain a challenge in Zambia. The limited capacity of Government suggests the need to target a few major aspects of public finance...

Zambia - Public Expenditure Management and Financial Accountability Review : Country Procurement Assessment Review, Annex

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
56.27%
The challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption campaign of the new Government, and the renewed interest by Parliament in governance issues, and accountability have all been encouraging steps. Nevertheless, for Zambia to assure that public accountability is enduring, and not dependent upon the Government of the day, it must take steps to strengthen institutions of the State that can provide public oversight, and that promote basic checks and balances. This report provides a very detailed analysis of the country's PEM, and accountability processes. Yet, many of the recommendations are not new, but have been cited in previous reports of the Bank, and/or other donors. Effective implementation of public sector reforms will likely remain a challenge in Zambia. The limited capacity of Government suggests the need to target a few major aspects of public finance...

Province of Cordoba, Republic of Argentina : Public Financial Management Assessment; Provincia de Córdoba, Republica de Argentina : Evaluación de la Gestión de las FinanzasPúblicas

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.54%
This public financial management assessment for Cordoba has three main objectives: (i) to provide the provincial governments with a reference tool for dialogue and action to strengthen their public financial management (PFM) systems; (ii) to provide an assessment of provincial PFM systems, identifying and addressing their main fiduciary issues, as well as the impact of these issues on the implementation of World Bank operations; and (iii) to contribute to the World Bank's dialogue with Argentina's national and provincial authorities on fiduciary portfolio management and reliance on country systems. The study focuses on budget preparation and execution, with emphasis on budget comprehensiveness and performance, and on public accountancy and control. It describes strengths and weaknesses of the provincial systems and analyzes their impact on fiscal discipline and the allocation of resources. Chapter 2 of this assessment describes the economic and institutional framework of the Province of San Juan. Chapter 3 summarizes the province's main achievements and challenges ahead in public financial management reform...

Mongolia - Consolidating the Gains, Managing Booms and Busts, and Moving to Better Service Delivery : A Public Expenditure and Financial Management Review - Core Report

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment
Português
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46.54%
Mongolia's external economic outlook is dramatically changing as it faces sharp reductions in the copper price, caused by the financial crisis and global downturn. This compels the government now to drastically cut spending to prudently manage the budget. The budget is extremely dependent on mining revenues. Government is taking the right step in proposing a balanced budget for 2009. But further adjustments will be needed given the continuing fall in copper prices. A prudent fiscal stance will also be needed to manage inflation, which accelerated in the past year to over 30 percent. The current situation highlights the need to manage mining revenues better than in recent years. Mongolia saved little during the boom years, but instead dramatically increased expenditures on wages and salaries, and poorly-targeted social transfers. Adopting a multi-year fiscal framework-which enforces saving during the boom years, sets limits to expenditure growth and debt, and ensures transparency to the public-can help. Since much of the past windfall revenues have been spent...

Burkina Faso : The Budget as Centerpiece of PRSP Implementation, Public Expenditure Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
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56.39%
This Public expenditure Review (PER) builds on budget procedures and budget implementation, following three years of Poverty Reduction Strategy Paper (PRSP) implementation. It reviews progress in budget management, and budget priorities, proposes a closer institutional integration of programmatic budgeting with the PRSP process, and reviews recent developments, and expenditure policies in the health, and education sectors. The PER focuses on the budget process, which is formally transparent, but reallocations made throughout the budget preparation process are not always based on clear criteria. Budget information is available to the government and donors during the year, but not to the wider public, who has to rely on PRSP progress reports, and budget execution reports. Overall, further progress is needed in providing timely information to the public on budget preparation, and execution. Notably, the PRSP process and the availability of HIPC funds, led to a substantial increase of expenditure in priority areas (education, health, rural development) and similarly, core priority areas (primary education, primary health, and rural development), doubling per-capita spending between 1998 and 2002. However, little of the additional spending was for recurrent expenditure...

Mauritania : Improving Budget Management to Promote Sustainable Development and Reduce Poverty, Public Expenditure Review Update; Mauritanie - Ameliorer la gestion budgetaire pour promouvoir une croissance durable et reduire la pauvrete : revue des depenses publiques actualisee

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
Relevância na Pesquisa
56.52%
The Public Expenditure Review (PER) has provided a basis for analysis and action under the Public Sector Capacity Building Program(PRECASP), one of components is related to the improvement of public finance management and is expected to support the implementation of the measures proposed in this document. These analyses deal with issues closely related to this review, including (i) the problems faced by the financial sector and their impact on public finances; (ii) the issue of transparency with regards to the management of oil revenues, and (iii) medium-term and long-term macroeconomic projections that determine the prospects for growth and for achieving the Millennium Development Goals (MDGs). Its objectives are to identify ways to improve public financial management in the sector and to alleviate the constraints on agriculture development, with a view to increasing productivity and reducing poverty in rural areas. Moreover, the PRECASP will finance expenditure reviews in priority sectors. Oil-related research...