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Accountability in Public Expenditures in Latin America and the Caribbean : Revitalizing Reforms in Financial Management and Procurement

Ladipo, Omowunmi; Sánchez, Alfonso; Sopher, Jamil
Fonte: World Bank Publicador: World Bank
Português
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Based on a sample of countries in Latin America and the Caribbean, this book sets out areas in which governments could focus to improve the quality of public expenditures. It seeks to identify, from a regional perspective, first, the cross-cutting strengths and weaknesses of public financial management and procurement systems, and second, the characteristics of and lessons that can be learned from reform programs. In undertaking this analysis, the authors have taken a particular interest in establishing what role civil society organizations may have played, or could play, in promoting transparency and accountability in the public sector. More specifically, this book focuses on the specific institutional arrangements and the policy choices that underpin the management of public finances, which are set out primarily in a sample of publicly available Country Financial Accountability Assessments and Country Procurement Assessment Reports undertaken by the World Bank and its development partners.

The Great Crisis and Fiscal Institutions in Eastern and Central Europe and Central Asia

Barbone, Luca; Islam, Roumeen; Sanchez, Luis Alvaro
Fonte: Banco Mundial Publicador: Banco Mundial
Português
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26.59%
This paper examines fiscal outcomes in Eastern and Central European countries before and during the global crisis of 2008-2010. These outcomes are evaluated in the context of overall changes in fiscal institutions and global market conditions. Eastern and Central European countries situations improved dramatically in the pre-crisis period as tax revenues boomed, and fiscal institutions were reformed. Expenditures increased quite significantly in real terms for some of the countries in the pre-crisis era so that when tax revenues collapsed in the wake of the crisis, the countries were left with large deficits. Institutional reform helped countries manage their fiscal situations better, but the crisis also exposed shortcomings of the status quo. In the post-crisis period, fiscal institutions aimed at promoting fiscal discipline are being strengthened. Governments will also need to take a closer look at the sustainability of current expenditure patterns, particularly the strong emphasis on social expenditures.

West Bank and Gaza Public Expenditure Review : From Crisis to Greater Fiscal Independence, Volume 2

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This report examines the fiscal crisis facing the Palestinian Authority (PA) that could threaten its very existence. It looks at recent macroeconomic and fiscal developments and gives and analysis of key issues and challenges such as economic and fiscal trends. The report also goes in depth analysis of the public financial management issues, the challenges of civil service reform, reforming intergovernmental fiscal relations, the education sector, and social policy and social safety nets. The report is divided into two volumes with volume one giving an overview with conclusions and recommendations, while volume gives an in depth look at the topics.

Indonesia - Public Expenditure and Financial Accountability : Public Financial Management Performance Report and Performance Indicators

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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The Public Expenditure and Financial Accountability (PEFA) assessment for Indonesia was undertaken by a team of World Bank staff and consultants with close involvement of counterparts from the Government of Indonesia. The PEFA measurement framework has been developed after wide consultations with a group of donors, client countries, and international professional organizations. It provides an integrated, standardized, and indicator-led methodology to measure and monitor Public Financial Management (PFM) performance over time. Its objective is to help assess the performance of PFM systems, processes, and institutions in each country and provides broad measures of PFM performance relative to system characteristics. The scoring methodology, covering a set of thirty one high level indicators, emphasizes empirical and observable scores for each PFM area based on internationally recognized good practice. The framework was not designed to rank countries by means of an overall aggregate score for each country. The PFM performance report which supports the scores and brings together an analytical summary is not meant to judge policy actions of government nor provide explicit recommendations...

The Amhara Regional Report : Public Finance Review

Alebachew, Abebe; Alemu, Getnet
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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26.55%
The objective of this study is explore in depth public finance issues and their impact on decentralized service delivery at the regional and woreda level in Amhara region. The study is carried out as part of the federal and some regional case studies designed to examine effectiveness of public finances of sub-national governments. This study was expected to (i) review the institutional arrangement for managing public finances at the regional level including policies, budgetary institutions, systems and processes; (ii) assess the level, trend, and composition of public spending (both functional and economic classification) in per capita terms over the past five years and identify key achievements and limitations; (iii) assess the level, trend, and, composition of revenue at the regional level and examine the financing framework, including ways to increase local revenue generation capacity; (iv) assess the role of external aid in supporting decentralized service delivery and the sustainability of the program in absence of external aid; (v) review the planning and budgeting process as well as the quality of PFM system; and (vi) data permitting...

Republic of Yemen : Public Expenditure Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This Public Expenditure and Financial Accountability (PEFA) assessment was sponsored by the World Bank. The terms of reference were reviewed by the Government and all donors active in supporting public finance management in Yemen. It has been undertaken in agreement with the Government of Yemen and with the assistance of the Ministry of Finance. The assessment was prepared on the basis of: 1) The public financial management performance measurement framework issued by the PEFA multi-donor program in June 2005; and 2) The demonstrated observable public finance management (PFM) practices in Yemen at the time of the assessment as determined through interviews and reviews and analysis of translated official documents. Corroborating evidence was sought from a variety of sources wherever possible. Discussions were held with stakeholders to determine the appropriate scoring for each indicator. A field mission exit workshop and a final review workshop of the indicator scorings issued in the draft report were held in which a full representation of Government officials and donors actively participated. Final discussions were held with Government officials and additional documentation reviewed for indicators for which differences of opinion remained. All comments received were carefully considered and used to clarify further or amend the draft report. The purpose of the PFM Performance Report is to assess the status of the public finance management system at a given point in time. It should serve as a comprehensive and holistic measure of current PFM systems operating in Yemen identifying both areas of strength and weakness.

Gabon Public Expenditure Review : Better Management of Public Finance to Achieve Millennium Development Goals

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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Although Gabon has witnessed a significant decline in oil production over the last fifteen years, it still generates significant oil revenue which, due to its small population enables the country to have a per capita gross national income that is among the highest in Africa (8643 USD in 2010) and to be classified as an upper-middle income country. Despite this high level of wealth, the country is ranked 106th out of 187 countries in the Human Development Index of the United Nations (0.674 in 2011). Consequently, the major challenge for Gabon remains the effective use of its oil resources to diversify its economy, improve its basic social services and infrastructure, while accumulating financial savings that will enable the country to avoid sudden and sharp cuts in public spending once the oil resources have been used up. The Growth and Poverty Reduction Strategy Paper (GPRSP) that covered the period from 2006 to 2008 targeted the reversal of the downward trend of the main development indicators and a significant improvement in the living conditions of the population. It was prepared using a consultative approach...

Kyrgyz Republic Public Expenditure Review Policy Notes : Intergovernmental Fiscal Relations

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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26.55%
Intergovernmental fiscal relations have advanced over the last decade in the Kyrgyz Republic. Since the previous public expenditure review in 2004, the government of the Kyrgyz Republic has developed a number of policy changes in the area of intergovernmental fiscal relations. These policy changes helped the country to introduce a more transparent and equitable system of local government financing. Still, effective decentralization continues to face challenges. A set of policy recommendations for the government to consider are designed to clarify the role of local government and provide better incentives for improved service delivery. These are based on a review of the four pillars of intergovernmental fiscal relations in Kyrgyz Republic: (i) the expenditure assignment (of who does what); (ii) revenue assignment (with what resources) assignment; (iii) the system of transfers; and (iv) borrowing. In this context, the report is structured as follows: section one gives executive summary. Section two provides a brief description of the institutional context in terms of the structure of government and the elements of political and administrative decentralization. Section three analyzes the delineation of expenditure responsibilities among government tiers. Section four analyzes revenue sources assigned to each tier of government. Section five focuses on the system of intergovernmental transfers. Section six examines subnational public investments and borrowing. In each of these sections main issues and problems are identified in the current system and the desired directions for reform are pointed out.

CPIA 2014 Criteria

World Bank Group
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Relatório
Português
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26.59%
The country policy and institutional assessment (CPIA) assesses the quality of a country’s present policy and institutional framework. Quality refers to how conducive that framework is to fostering poverty reduction, sustainable growth, and the effective use of development assistance. The CPIA ratings are used in the International Development Association (IDA) allocation process and several other corporate activities. The Bank initiated country assessments in the late 1970s to help guide the allocation of IDA lending resources. The CPIA consists of a set of criteria representing the different policy and institutional dimensions of an effective poverty reduction and growth strategy. This criterion assesses the quality of monetary and exchange rate policies in a coherent macroeconomic policy framework. The objective is to evaluate whether the monetary and exchange rate policy framework is consistent with economic stability and sustained medium-term growth. This criterion covers the extent to which monetary and exchange rate policy framework: (a) maintains short- and medium-term internal and external balances...

Romania - Functional Review : Center of government

Evans, Gord; Evans, Anne; Giosan, Victor; Myers, Bernard; Dinu, Dragos
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Public Sector Study; Economic & Sector Work
Português
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The medium-term objective of this review of the Center of Government (CoG) is to improve the Government's policy performance by strengthening Romania's policy process and policy institutions. The objective of the review will be accomplished by identifying short- and medium-term measures to strengthen central capacity to deliver high quality policy management to the Prime Minister and government and effectively coordinate policy with other central institutions and line ministries. Four critical success factors will signal effective implementation: 1. Decision makers will focus increasingly on strategic rather than legal or administrative issues; 2. Sound policy formulation will precede and guide legal drafting; 3. GSG will be empowered by the Prime Minister to enforce the rules and assure the quality of ministry proposals; and 4. The central institutions responsible for public policy and public finance management will work collaboratively to provide coherent, high quality support to the GoR. 2. The CoG review seeks to engage Romania's decision makers in these deliberations and...

Bulgaria : Public Expenditures for Growth and Competitiveness

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
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26.53%
Bulgaria's economy performed relatively well during the crisis and the economy is reviving. In comparison with other Tenth European Union (EU10) countries, for Bulgaria the drop in Gross Domestic Product, or GDP growth was below the median, fiscal performance deteriorated less, and public debt stayed among the lowest in the entire EU. In late January 2011 the EC concluded that in 2010 Bulgaria had made significant progress in deficit reduction and is on track to exit the excessive deficit procedure in 2011. The large macroeconomic imbalances observed in 2005-08 had been corrected by 2010 with relatively little negative impact on growth relative to other EU10 countries. Since late 2010 Bulgaria's recovery has been driven by net exports; investment and consumption are recovering more slowly. As long as the economic environment remains favorable and structural reforms are implemented as planned, the economy should reach and even exceed its pre-crisis level in 2012. This report is intended to inform policy makers...

Seychelles Programmatic Public Expenditure Review Policy Notes : Health, Education, and Investment Management

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
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26.58%
Since 2008, the Government of Seychelles has successfully undertaken major reforms to secure macroeconomic stability and create conditions for sustainable, private sector-led growth. The continuous strengthening of Seychelles' public financial management (PFM) system plays a central role in facilitating fiscal consolidation and improving the delivery of government services. Over the past few years, the government has implemented a series of reforms to address public sector governance, including: (i) modernizing the public sector and improving the alignment of institutions with policy and service delivery mandates; (ii) rolling back the government's role in commercial activities by reducing the large number of parastatals, improving management, and introducing a new wage bill together with the private sector; and (iii) redefining the accountability structure between the government agencies responsible for service delivery. Despite the government's ambitious macroeconomic reform program and its efforts to strengthen the PFM system...

Socialist People's Libyan Arab Jamahiriya : A Public Expenditure Review, Volume 1. Synthesis

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
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Libya's 2008-12 development programs is the biggest and most ambitious Public Investment Program (PIP) ever. Public expenditure has also been pro-poor. Past outcomes show that Libyan authorities have worked on their macroeconomic and social fundamentals, so as to have a solid base to sustain its steady progress toward building a market-based economy and reintegrating into the world economy. Making optimal use of a sizable public expenditure, and especially public investment, is an essential component of achieving this strategy. The reports built upon the framework of fiscal management in oil-dependent economies, which features three parts. The first deals with collecting and saving oil revenues, leading to one stream of a large literature exploring both fiscal sustainability and the pros and cons of alternative models of an oil stabilization fund. The second deals with development spending, leading to a second stream of a large literature assessing standards in public investment and the many effects of sizable public investment programs. The third deals with financing current spending...

Pakistan - Khyber Pakhtunkhwa : 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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26.54%
Khyber Pakhtunkhwa (KP) is one of the least-developed and crisis-prone provinces in Pakistan. Located in far north of the country, the province covers 10 percent of the total land area and is a home to 13 percent of the country's population spread over seven administrative districts. Majority of the population (83 percent) is rural, averaging 7.6 members per household-well above the national average of 6.6. The literacy rate remains low at 49 percent with more than half of population having no access to tap water while unemployment runs at 8.5 percent. KP's relative underperformance is primarily due to low levels of growth, socio-economic underdevelopment and lack of public services compared to other provinces of Pakistan. Cognizant of the challenges to growth in KP and acting upon the assessment of Pakistan Government's Post-Crisis Needs Assessment (PCNA) of the region in October 2010, the donors agreed on a harmonized approach to meet the short- and medium-term social and economic needs of KP, including the establishment of a Multi-Donor Trust Fund (MDTF). This Public Expenditure Review (PER) of KP was undertaken in partnership with the government of KP and is one of the important outcomes of PCNA funded by the MDTF. The report on Operationalization of Post Crisis Needs Assessment (OPCNA) highlighted the need for strengthening KP's public financial management (PFM) as fundamental to improving public services and therefore the quality of life in KP. The report acknowledges the strong government ownership of reform initiatives which are taken with a view of strengthening all aspects of public finances. KP adopted a comprehensive fiscal reform program in 2001-02 based on four pillars...

Program Budgeting in Malaysia : Implementing the Outcomes-Based Approach in Malaysia

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Public Sector Study; Economic & Sector Work
Português
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26.59%
This report summarizes the results of a two-day fact finding mission and a two day workshop conducted by the Economic Planning Unit of the Prime Minister s Department in collaboration with the World Bank's Public Sector Performance Global Expert Team (PSP-GET) held at the beginning of March in 2010 in Putrajaya, Malaysia. Prior to the workshop, the team held meetings with officials from the EPU, the Ministry of Finance, the Ministry of Transport, and the Ministry of Health to better understand the coordination and implementation challenges facing these entities with regard to adopting an outcomes-based approach (for a summary of the issues discussed please see Appendix). This report covers the critical areas to consider when implementing an outcomes-based approach. These include the organization and allocation of responsibilities, the design of the implementation process, the function of a Monitoring and Evaluation (M and E) system, change management, and the risks associated with such a transition. Each section is then structured in the following way: Issues identified during the discussions; relevant experience from the two main case study countries (Korea and Australia); and overall findings of the PSP-GET team.

Ethiopia : Decentralization, Delivery and Accountability

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Institutional and Governance Review (IGR); Economic & Sector Work
Português
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26.53%
One of the fruits of this partnership was the preparation of an unusually rich set of background papers, under the umbrella of a process-driven Institutional and Governance Review (IGR); this Analytical and Advisory work was skillfully designed to support the design and implementation of PSCAP. Some of the papers focused on policy; others provided qualitative assessments of the realities on the ground; yet others benchmarked different facets of the governance environment, as a basis for monitoring going forward. A comprehensive synthesis of these IGR papers (referenced in Part A of the bibliography) is neither necessary not desirable; they stand on their own terms. (Also: see the powerpoint overview in Appendix 1 of Ethiopia's decentralization experience prepared by the World Bank team which led the process.). The objectives of this IGR summary are more modest, namely to; Provide (following staff turnover in the World Bank team) an entry point of access to some of the rich materials which have been prepared under the IGR umbrella; draw on the materials (plus other background material on Ethiopia) to provide a qualitative...

Mongolia - Improving Public Investment Planning and Budgeting

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Investment Climate Assessment (ICA)
Português
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26.58%
This note focuses on the second of these reform agendas, and in particular on how the institutional and organizational system for public investment planning and budgeting can be improved. Considerable analytical work has already been done on the macroeconomic and fiscal framework, and the Fiscal Stability Law (FSL), prepared with on-going technical assistance from the International Monetary Fund and the World Bank, was recently approved by the parliament. The framework for public investment planning however is in a state of flux, and there is a risk that the rapid changes currently underway will result in fragmentation of planning from budgeting, and within planning across financing sources. The on-going changes therefore provide both an opportunity and a risk, and this note is an attempt to crystallize the Bank's on-going technical assistance in this area in one document. The note complements, and draws on, other analytical activities by the Bank, including a governance and political economy assessment of the public investment system in Mongolia...

Bhutan : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
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26.59%
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. The analysis in this report has been conducted in light of the strong measures being taken in the Kingdom of Bhutan to reform the accounting and auditing processes. The report addresses several issues such as: adopting international accounting standards in major public enterprises; implementing professional leadership in accounting and financial management; implementing a fully integrated, computerized government accounting system; drafting new acts on public financial management and combating corruption; strengthening the Royal Institute of Management (RIM); and providing training for finance...

Kosovo : Operational Financial Accountability Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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26.56%
The main objective of the Operational Financial Accountability Review (0FAR) has been to identify an agenda for addressing key challenges in the Public Financial Management (PFM) operational framework, and point to areas where additional donor support may be needed. The audience of the OFAR is both the Kosovar authorities and the donor community. The OFAR is not an audit; it is not intended to, and does not, provide assurance on the specific uses to which Bank funds have been, or may be applied. The OFAR focuses on PFM arrangements in the PISG (Provisional Institutions of self Government), rather than in the United Nations Interim Administration Mission in Kosovo (UNMIK) administration, as the OFAR is intended to be used as a tool for strengthening local administration, particularly in a context where the PISG are anticipated to gain increased authority over their own resources, and UN (and, indeed, donor) support might progressively dwindle. The scope of the proposed OFAR is less than that of a full-scope CFAA. The reduced scope of the OFAR has been determined on the basis of: 1) a preliminary assessment of areas of most significant need in terms of capacity and institutional building; 2) a review of existing analyses and support by the Bank (including project financial management) and other development organizations...

Croatia Health System Quality and Efficiency Improvement : Fiduciary System Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study
Português
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26.55%
A Fiduciary System Assessment (FSA) was carried out in accordance with OP/BP 9.0 that evaluated the fiduciary systems pertaining to the Health System Quality and Efficiency Improvement Program for Results. The integrated fiduciary assessment comprised separate assessments of the fiduciary risks relating to the programs: (i) procurement; (ii) financial management; and iii) governance. The objective of the assessment was to provide reference that could be used to monitor fiduciary system performance during the implementation of the above referenced operation, as well as to identify actions, as relevant, to enhance the performance of the systems. Findings from the assessment, as well as a review of existing analytical and diagnostic work , conclude that the overall fiduciary and governance framework is adequate to support the implementation of Croatia's Health System Quality and Efficiency Improvement Program for Results and includes summary table of the key risks and the corresponding mitigation actions identified. This report is organized along the following lines: presentation of institutional arrangements and national framework; review and assessment of Program fiduciary systems and...