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Democratic Republic of São Tomé and Príncipe : Country Integrated Fiduciary Assessment, Volume 1. Executive Summary

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This Integrated Fiduciary Assessment is the first of its kind for Sao Tome and Principe. It combines the analysis and policy recommendations from a public expenditure review (PER), a country financial accountability assessment (CFAA), and a country procurement assessment review (CPAR). The goal of the report is to identify the major challenges facing the country in the prepetroleum era (the next three to five years) in public finance management (including public enterprises) as it attempts to implement its National Poverty Reduction Strategy (NPRS) with a tight resource envelope. This executive summary presents recent economic developments and fiscal sustainability analysis that takes into account petroleum and no-petroleum scenarios, with corresponding analysis on which of the Millennium Development Goals (MDGs) are reachable. The summary reports on revenue and expenditure performance since 2000-01, issues related to the implementation of the public investment program (PIP) and its coordination with the NPRS, and the budget process...

Democratic Republic of São Tomé and Príncipe Country Integrated Fiduciary Assessment : Volume 4. Country Financial Accountability Assessment and Evaluation of Ongoing Reforms

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.41%
This Integrated Fiduciary Assessment is the first of its kind for Sao Tome and Principe. It combines the analysis and policy recommendations from a public expenditure review (PER), a country financial accountability assessment (CFAA), and a country procurement assessment review (CPAR). The goal of the report is to identify the major challenges facing the country in the prepetroleum era (the next three to five years) in public finance management (including public enterprises) as it attempts to implement its National Poverty Reduction Strategy (NPRS) with a tight resource envelope. This executive summary presents recent economic developments and fiscal sustainability analysis that takes into account petroleum and no-petroleum scenarios, with corresponding analysis on which of the Millennium Development Goals (MDGs) are reachable. The summary reports on revenue and expenditure performance since 2000-01, issues related to the implementation of the public investment program (PIP) and its coordination with the NPRS, and the budget process...

Nigeria - State Level Public Expenditure Management and Financial Accountability Review : A synthesis Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.4%
This report synthesizes the findings of public expenditure management and financial accountability reviews (PEMFARs) that were conducted in seven states between 2008 and 2009. The states covered were Anambra, Bayelsa, Ekiti, Kogi, Niger, Ondo, and Plateau. The report seeks to analyze and summarize the key findings of the reviews from these states in order to ensure that the key messages from the otherwise voluminous reports are presented in a single, smaller report. The states have different socio-economic characteristics but all operate in a federal system that offers some reasonable operational autonomy in the context of a federal constitution. Under the federal system of government, states have been allocated significant responsibilities for service delivery. The constitution defines the expenditure and revenue collection responsibilities that are under their purview. To carry out their responsibilities, the Public Financial Management (PFM) institutional framework is modeled after that of the federal government. All three branches of government are in place with the executive governor as head of state administration. Given the relative autonomy that states enjoy...

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
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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...

Book Review of "Legislatures and the Budget Process: The Myth of Fiscal Control"

Stapenhurst, Rick
Fonte: Taylor and Francis Publicador: Taylor and Francis
Tipo: Artigo de Revista Científica
Português
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Are legislatures in control of budget processes or is fiscal control by legislatures a myth? Joachim Wehner addresses this and related questions in his new book on the role of the legislature in the budget decision-making process.

Ukraine - Review of the Budget Process : A Public Expenditure and Institutional Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This report is a companion report of the Country Financial Accountability Assessment. It presents an institutional analysis of the budget process, which is the process by which the government allocates funds to spending agencies. It analyzes the participants in the decision-making process related to spending and the institutions involved in the budgetary and financial management of government operations, as well as the modalities of preparation and execution of the budget. The report also updates the findings of the 1997 Public Expenditure Review concerning fiscal sustainability and the size and composition of public expenditure, which is discussed in an international context. Finally, the report provides recomendations on how to improve the management of public resources.

The Republic of Uganda - Public Expenditure Review : Report on the Progress and Challenges of Budget Reforms

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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56.32%
This PER emphasizes the importance of the government and its development partners developing a systematic program and a sequenced approach to address identified concerns to allow Uganda to achieve macrostability, fiscal sustainability, and poverty reduction. The report is organized in seven chapters. Chapter 1 discusses the macro challenges Uganda faces and how these are linked to fiscal considerations. Macrostability has largely been achieved with satisfactory growth rates higher than in the previous year. But the unprecedented terms of trade shock has resulted in the decline of total receipts from exports. The reduction of foreign exchange revenues in combination with lower revenue collections has led to fiscal constraints. Chapter 2 notes the need to ensure stakeholder contribution to the budget process and to improve quality of budget planning, choices, and predictability. Chapter 3 analyzes the health, education, and water and sanitation sectors and describes the great progress made in aloocative efficiency --although these sectors are experiencing major challenges in achieving operational efficiency. Chapter 4 discusses how the government has "commitment control systems (CCSs)" to address the problem of arrears. Chapter 5 identifies how Uganda uses tracking systems to identify problems in flow of funds. Chapter 6 discusses the growing challenges for budget preparation...

Subnational Budget Process and Practices in Nepal : Findings and Observations from an Assessment in Three Pilot Districts

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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Nepal embarked on a process of decentralization, first through the 1999 Local Self Governance Act, which introduced major policy reforms to devolve decision-making power to local bodies, and later through its 2007 interim constitution, which abol¬ished a feudal state structure and established a federal system of governance that prioritized local government. These reforms presented an important opportunity to not only improve efficiency but also engage citizens at the subnational level. However, they have not yet translated into a more efficient use of budget resources at the subnational level or enhanced citizen under¬standing of budget processes. It was in this context that the Budget Transparency Initiative (BTI) piloted an innovative approach in 2011 to simplify, analyze, and disclose budgets at the subnational level and to build awareness and capacity among government officials and citizens that could promote a public dialogue around public expenditures through social accountability approaches. In this context...

Why budget accountability fails? The elusive links between parliaments and audit agencies in the oversight of the budget

SANTISO,CARLOS
Fonte: Editora 34 Publicador: Editora 34
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/09/2015 Português
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56.29%
ABSTRACTParliaments and audit agencies have critical and complementary roles in the oversight of the budget and the enforcement of government accountability. Yet, the nexus between parliaments and audit agencies is one of the weakest links in the accountability chain, generating an accountability gap in the budget process. This articles analyses the interactions between parliaments and audit agencies in the oversight of government finances during the latter stages of the budget process. Using proxies to evaluate the quality of those linkages, such as the follow-up to audit findings and the discharge of government, it shows important dysfunctions in the interactions between parliaments and audit agencies due to a combination of technical capacity constraints and political economy disincentives. It suggests that the effective functioning of the system of checks and balances in public budgeting critically hinges on the agility of the linkages between accountability institutions. As such, the failure of budget accountability is due to systemic dysfunctions in the systems of accountability, rather than the failure of an individual accountability institution acting in isolation. In addition, the effectiveness of the horizontal accountability architecture depends on the political economy incentives shaping the budget process...

Analysis of the PPBE process in the current dynamic political environment

Holcombe, Sharon G.; Johnston, Nathan C.
Fonte: Monterey California. Naval Postgraduate School Publicador: Monterey California. Naval Postgraduate School
Formato: xii, 71 p. ; 28 cm.
Português
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MBA Professional Report; The Planning, Programming and Budgeting (PPB) system was introduced in the department of Defense (DoD) in the 1960's to link strategies to programs that best satisfy the Nation's policy objectives and fit within budget constraints. Over the past 45 years, modifications were made to the PPB system, and it is now referred to as the Planning, Programming, Budgeting and Execution (PPBE) system, but the original intent of PPB remains intact. Traditionally, wars were funded initially with emergency supplemental funding until the cost of the war could be added into the baseline budget process. The Global War on Terror (GWOT), now in its six year, continues to be funded outside the PPBE process through supplemental appropriations. This project identifies and examines the key factors related to this deviation from the PPBE process. The research analyzes the domestic environment in which PPB was originally implemented and the post 9/11 environment in which it currently exists. A comparative analysis is used to determine the reasons for the increased use of supplementals for baseline and GWOT funding in the last six years. The project also identifies the implications of continued deviation from the PPBE process utilizing parallel budgeting processes.

Determinants of defense budget process in post-communist Poland: from the Warsaw Pact to the 21st Century

Lepianka, Pawel
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Tese de Doutorado Formato: xiv, 81 p.
Português
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Approved for public release; distribution is unlimited; This thesis identifies and explains the critical changes that have occurred in the complex system of interrelated rules which have governed the defense budget process in Poland since 1989. This research explains the legal and institutional evolution of the defense budget process in post-communist Poland, focusing on the role of legislative authority i.e., the Sejm and the Senat of the Republic of Poland within the defense budget process since the collapse of the Warsaw Pact. It also analyzes the distribution of power among the different actors in the budget cycle. This is followed by a thorough description of rules imposed by the Law on Restructuring, Technical Modernization and Financing of the Polish Armed Forces in the Years 2001-2006, and the Act of Equipping the Armed Forces of the Republic of Poland with Multi-Role Aircraft. These two documents were instrumental in shaping defense spending in Poland in the years 2001-2003 and will have a great impact on future decisions concerning defense budgets in the years to come. An overview of defense spending by European members of NATO is also provided to allow a comparison of Poland's willingness to commit resources to the common defense of other NATO members.; Captain...

The role and function of the Navy Office of Legislative Affairs in the Congressional Program Authorization and Budget Process

Stephenson, Blair Perkins
Fonte: Monterey, California: Naval Postgraduate School Publicador: Monterey, California: Naval Postgraduate School
Tipo: Tese de Doutorado Formato: viii, 62 p.
Português
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56.35%
Approved for public release; distribution is unlimited.; This thesis examines the role and function of the Navy Office of Legislative Affairs (OLA) in the congressional program authorization process and the budget process. Specifically, the thesis addresses the following: (1) the defense budget process beginning with Department of the Navy administrative budget formulation at the headquarters level through congressional action in budget enactment, (2) the role and mission of the Office of the Navy Comptroller, providing an overview of the Navy's administrative and legislative phases of budget formulation, (3) the role and mission of the Office of Legislative Affairs in the budget process, detailing OLA's relationship with Congress and the Office of the Navy Comptroller, and (4) evaluation of the effectiveness of the Office of Legislative Affairs in its role as the legislative liaison in the Congressional budget authorization process.; Lieutenant, United States Navy

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
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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.

Uganda - Public Expenditure Review 2003 : Supporting Budget Reforms at the Central and Local Government Levels

World Bank
Fonte: Washington DC Publicador: Washington DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
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56.37%
This 2003 Public Expenditure Review (PER) report addresses budget process challenges, at both the central and local government (LG) levels, highlighting the progress made, and identifying challenges for the future. The first chapter reviews country economic performance over the previous year and its implications for fiscal performance. In addition to tracking the various macroeconomic indicator trends, the chapter highlights areas of challenge in the economy, and includes an expanded section on the challenges of managing the recent fiscal deficit trends. Chapter 2 discusses the budget process, including issues concerning the preparation of the budget, the roles of the sector working groups, and progress made in the preparation of sector budget framework papers. The chapter also comments on the quality and depth of participation of various stakeholders in the budget process. Chapter 3 addresses budget execution challenges in Uganda during the last budget cycle. Problems encountered in budget execution - non-programmed allocation of resources during the course of the year...

Ukraine : Public Financial Management Performance Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.41%
Improvements to the Public Financial Management (PFM) systems in Ukraine, introduced over the last decade, have contributed to improved fiscal management at an aggregate level and helped Ukraine to maintain budget discipline during a period of serious economic and political disturbance in 2008-9. A well established and transparent budget process, a strong centralized Treasury system and improved tax collection provided the foundations for this relatively good performance. Ukraine has a well established budget process that allows for orderly consultations with line ministries and with the legislature. Political events that took place during the period under review resulted in a significant delay in legislative approval of the budget in 2010 that accounts for the lower score compared to 2005. In 2011 budget preparation is back on track. The 2010 budget code which came into effect in the current financial year promises some further strengthening of the links between policy and the budget. Previously government prepared medium term fiscal forecasts...

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
Relevância na Pesquisa
56.38%
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...

Global Stock-Take of Social Accountability Initiatives for Budget Transparency and Monitoring : Key Challenges and Lessons Learned

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Knowledge Economy Study; Economic & Sector Work
Português
Relevância na Pesquisa
56.38%
Budgets are key documents that lay out a government's economic priorities in terms of policies and programs. Budget transparency refers to the extent and ease with which citizens can access information about and provide feedback on government revenues, allocations, and expenditures. Budget monitoring entails using such information to analyze, critique, and track government finances in order to provide this feedback. Budget transparency is a prerequisite for public participation and accountability, which are instrumental for a democratic and legitimate budget process. Both budget transparency and monitoring efforts also help remove institutional bottlenecks that result in delayed budget allocations, thereby jeopardizing the delivery of vital services to people. Even though they have a far-reaching impact on the lives of people, opening up budgets beyond the exclusive domain of policy makers and administrators is a relatively recent phenomenon that has gained momentum in the last two decades. The stock taking exercise illustrates the range of mechanisms involved in Budget Transparency and Monitoring (BT&M) in different contexts and demonstrates significant promise of influencing governance processes and outcomes. Finally...

Indonesia : Budget Reform Strategy Priorities

Allen, R.; Eckardt, S.; Jacobs, D.; Kristensen, J.; Lienert, I.; Schiavo-Campo, S.
Fonte: International Monetory Fund and the World Bank, Washington, DC Publicador: International Monetory Fund and the World Bank, Washington, DC
Tipo: Economic & Sector Work :: Other Public Sector Study; Economic & Sector Work
Português
Relevância na Pesquisa
46.4%
This report is designed to assist the authorities develop an overall road map for reforming budget preparation. A specific focus is on the steps to be taken to introduce a medium-term framework for the central government's budget and a performance-based budget. These reforms require important preconditions to be in place, and a substantial change in the culture, incentives and behavior of the public service, and are likely to take several years to complete. Successive Indonesian governments have embarked on various reforms in the budget and public financial management system. New laws for governing budget and planning processes were adopted during 2003-04, which are gradually being implemented. The national development planning agency (BAPPENAS) and spending ministries have developed strategic government and ministerial plans that provide a basis for elaborating the framework for performance measurement and evaluation. Reforms are thus starting from a secure base and can also take advantage of the improved and stable macroeconomic and fiscal conditions...

Budget process and the creation of reserves at a hospital; Processo orçamentário e criação de reservas em uma instituição hospitalar DOI:10.5007/2175-8069.2010v7n13p107

Aguiar, Andson Braga de; Universidade de São Paulo - USP; Souza, Sheila Muritiba de; FUCAPE Business School
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 29/10/2010 Português
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66.32%
The aim of this study is to describe the budget process in a hospital and the effect caused in the propensity to create reserves. The collection and analysis of data involved two steps. The first describes the budget process since the establishment of goals to the budget control. The second step aims to capture the propensity of managers to create reserves. From the first stage of data collection, it was noted that the budget targets are negotiated between the Director General, the directors of areas, managers and controlling, and that the hospital maintains a strict budget process. Given these characteristics, it was noted that managers have a tendency to create reserves, especially by reason of (i) submit budgets easily reachable, (ii) agree that the budget targets did not require care in controlling costs and (iii) agree that the budget goals are easily attainable.; O objetivo deste estudo é descrever o processo orçamentário em um hospital e o efeito provocado na propensão para criação de reservas. A coleta e a análise de dados envolvem duas etapas. A primeira descreve o processo orçamentário desde o estabelecimento de metas até o controle orçamentário. A segunda etapa busca captar a propensão dos gestores em criar reservas. A partir da primeira etapa de coleta de dados...

Bureaucratic discretion and legislative oversight on the budget process in Mexico 2001-2012

Velázquez-López Velarde,Rodrigo
Fonte: El Colegio Mexiquense A.C. Publicador: El Colegio Mexiquense A.C.
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2015 Português
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66.09%
The article analyzes the extent to which democratization increased the level of legislative control over the budget process during the first twelve years of democracy in Mexico. Two components of legislative oversight are examined in detail: Haciendas financial information available to legislators and the legislation regulating the government's capacity to allocate and reallocate federal funds. The article finds that while legislators have formal rights to control the bureaucracy, public officials have informal leverage over members of Congress, as well. By distributing resources that legislators can use for patronage purposes, bureaucrats obtain legislators' consent to implement programs at their convenience.