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

World Bank
Fonte: World Bank Publicador: World Bank
Português
Relevância na Pesquisa
56.43%
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?

Peru - Public financial management performance report : based on the performance measurement framework (PEFA)

World Bank
Fonte: World Bank Publicador: World Bank
Português
Relevância na Pesquisa
46.51%
The report based on the Public Expenditure and Financial Accountability (PEFA) methodology is to serve Peruvians authorities and officials as a baseline and reference for the monitoring of Management of Public Finances (GFP) in the country. Also, it feeds and updates the dialogue between the government and various agencies and bilateral development cooperation in the area of GFP, the achievements and shortcomings of reform processes that are underway or are proposed in the future. The report also helps these agencies to determine country eligibility for a new program budget support or, possibly, to verify compliance with general conditions or special disbursement of GFP linked to a program previously approved. In addition, the report fosters discussion on the formulation or revision of an integrated program of public finance or the development or revision of a support program for public finance and institutional coordination between different agencies.

Kingdom of Thailand - Public Expenditure and Financial Accountability : Public Financial Management Assessment

World Bank
Fonte: World Bank Publicador: World Bank
Português
Relevância na Pesquisa
56.43%
The Government of Thailand has been undertaking wide ranging public financial management reforms since 1999 across the six core dimensions of Public Financial Management (PFM) performance identified in the performance measurement framework. Key reforms include: (i) the deployment of an integrated Government Fiscal Management Information System (GFMIS) for budget execution and reporting; (ii) implementation of Strategic Performance Based Budgeting (SPBB) framework; (iii) implementing the International Public Sector Accounting Standards for reporting; (iv) conducting financial, procurement, performance, and risk based audits; and (v) putting in place a system of key performance indicators (KPIs) to foster greater service delivery responsiveness by government agencies. This Public Expenditure and Financial Accountability (PEFA) report aims to assess the status of the PFM system in Thailand across the six core dimensions of PFM performance using the standard PEFA methodology of 28 high level indicators, excluding the donor practices indicators.

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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46.53%
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...

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

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
56.44%
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
Relevância na Pesquisa
56.38%
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...

The Republic of Sierra Leone : Public Financial Management Performance Assessment Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
56.49%
This assessment finds that the government of Sierra Leone has supplemented the improved legislative framework by establishing the National Revenue Authority and internal audit units. Procedural innovations were put into place for budget planning and monitoring. In addition, a new Integrated Financial Management and Information System (IFMIS) has replaced the old, unsustainable Financial Management and Accounting System (FMAS). Weaknesses included lack of budget credibility and predictability, fiscal management challenges, weaknesses in expenditure control (including payroll), and low levels of transparency. The Government considered that much remained to be done to move the system to a level that is capable of directing resources to priority areas and support high quality expenditure outcomes. This Public Expenditure and Financial Accountability (PEFA) progress report represents the most recent independent assessment.

Fiscal Responsibility Framework in Croatia : Lessons from the Past, Rules for the Future

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
56.22%
The Croatian Parliament enacted the Fiscal Responsibility Law (FRL) in November 2010. The law is designed to ensure long-term fiscal sustainability, fiscal discipline, and transparency, which have so far not been successfully enforced in previous legislation. The purpose of this note is to (i) review efforts to enhance fiscal management and stability in Croatia; (ii) present relevant international experience; and (iii) make recommendations for improving the FRL. The key recommendations stemming from the review of the law are the following: a) the temporary fiscal rule that the authorities plan first is appropriate. It calls for expenditure-based consolidation with clear annual spending reduction targets because revenue generation cannot be counted on to balance the budget over the medium term. The rule should be in place until the general government balance is reached because it would help reduce the debt-to-GDP ratio; b) setting up a legally and effectively independent authority to transparently monitor compliance with all elements of the fiscal responsibility framework...

Turkey - Public Expenditure and Institutional Review : Reforming Budgetary Institutions for Effective Government

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
56.45%
This Public Expenditure and Institutional Review presents the findings of an analysis of the budget, and institutions of public expenditure management, and accountability, fundamental to policy decisions, and economic management. It builds on extensive analysis undertaken by the Special Ad Hoc Committee on Fiscal Transparency, and Public Finance, and, the review suggests that the current economic crisis is deep-rooted in the institutions of collective decision making in government, confirming that unless fundamental improvements are made to the processes for formulating public policy, allocating resources, and implementing budgets, any economic recovery will almost certainly be fragile, and short-lived. Thus, from the perspectives of system performance, and structural and institutional aspects, an improved budgetary system should enable the government to achieve aggregate fiscal magnitudes, based on expenditures, sustained by tax, and non-tax resources; the budget should generate the adequate information to ensure funding of key policy objectives; and...

The Fiscal Management of Natural Resource Revenues in a Developing Country Setting (or How to Design a Fiscal Rule If You Are Not Norway)

Eckardt, Sebastian; Sarsenov, Ilyas; Thomas, Mark Roland
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
56.23%
The exhaustibility and volatility of natural resource revenues pose well-known economic challenges, of which those facing oil producers are the most prominent. If oil revenues represent an important share of export earnings and of government revenues, then they can be part of overheating during booms and costly adjustments during downturns, making fiscal policy exacerbate volatility. At the same time, considerations of intergenerational equity suggest that fiscal policy should also preserve part of current oil revenues for future generations. To address both of these challenges, resource-rich countries commonly establish commodity funds, into which part of their resource-linked revenues are deposited and invested in income-generating assets (usually offshore financial assets). A key question in designing such funds is what share of current revenues should be spent and what share saved. Based on recent advisory services offered to the Ministry of Economy and Trade in Kazakhstan, this note summarizes one possible approach...

Government of Karnataka Public Financial Management Reform Action Plan, 2014, Volume 1. Main Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
56.4%
The main report comprises the following chapters: executive summary provides the overall view of the reform action plan. Chapter one outlines the background, scope and methodology for the study; chapter two outlines the overview of the state finances; chapter three describe the accomplishments made against the 2004 agreed PFMA action plan; chapter four provides an overview of the analysis, gaps and recommendations made in the study; chapter five describes the way forward for implementation of the action plan; annex one: PFM reform action plan - 2014 contains a thematic-wise plan outlining the actions to be taken, the responsible department for the actions, and the expected timeframe for completing the actions. The detailed analysis of the issues and the logic for the action plan are provided in the respective sections of the appendix; annex two: 2004 PFMA action plan, outlines the current status of action taken on 2004 PFMA action plan: this contains the action plan as proposed in the 2004 report, updated with the current status of actions in the identified areas. In case where the actions have been taken and completed by the Government of Karnataka...

Swaziland : Country Integrated Fiduciary Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.5%
The objective of this assessment was to identify key Public Financial Management (PFM) risks and mitigating actions (reforms) that the Government should plan and implement, in consultation with development partners. The agreed PFM reform programme will endeavour to mitigate key risks in achieving aggregate fiscal discipline, efficient resource allocation, and efficient and effective delivery of public services (development purpose) and accountability. In addition, it will attempt to establish a level of fiduciary assurance for donors that funds will be applied for their intended purpose with economy, efficiency and effectiveness (fiduciary purpose). The remainder of this report contains background information on PFM in Swaziland (section two), an explanation of the scores for individual performance indicators (section three), key risks and recommended mitigating actions/reforms (section four) and a summary description of the government's reform programme (section five). Annexes include - the summary of the performance indicator scores (annex A); a comparison of the results from the 2007 assessment with 2009 (annex B); the calculation of deviations by budget head for the period 2006-2008 (annex C); the list of sources used for each indicator (annex D); the list of participants met during the CIFA assessment meetings (annex E); the new PFM bill (annex F) and a document reference list (annex G).

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
Relevância na Pesquisa
56.49%
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.

Strengthening Public Financial Management : Exploring Drivers and Effects

Fritz, Verena; Sweet, Stephanie; Verhoeven, Marijn
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
Relevância na Pesquisa
46.52%
This paper explores two relationships, first between country characteristics and the quality of public financial management ('drivers'), and second between the quality of public financial management systems and expected outcomes ('effects'). On the influence of country characteristics, the paper investigates economic factors (income level, growth, and resource dependency), population size, levels and sources of revenue, and three macro-political characteristics -- political stability, regime type, and the presence of programmatic parties. These characteristics jointly explain about 40 percent of the variation in the quality of public financial management across countries. Furthermore, first-difference analysis suggests that countries with lower initial public financial management quality improve at a higher rate over time. This implies that structural factors set the scene for the likelihood of better or worse performance, but also that there is substantial variation among countries sharing certain characteristics and reform opportunities exist even in unfavorable environments. Methodologically...

Honduras : Public Expenditure Management for Poverty Reduction and Fiscal Sustainability

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
Relevância na Pesquisa
56.41%
As a highly indebted poor country, Honduras faces a dual challenge of reducing poverty while ensuring medium-term sustainability of its public spending to avoid recurrence of over indebtedness. This Public Expenditure Review (PER) is intended to contribute to the government's overall poverty reduction efforts through efficient use of public resources and fiscally sustainable improvement in public services. It provides an assessment of Honduras' institutional capacity for good expenditure management and identifies key policy priorities in selected sector (health, education, and infrastructure). A good institutional arrangement of effective public expenditure management requires achieving the three inter-related objectives of aggregate fiscal discipline, allocation of resources to strategic priorities, and operational efficiency. One of the problems in Honduras' public expenditure management that can be tackled immediately is the need for improvement in the budget classification system for better fiscal transparency. Besides...

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
Relevância na Pesquisa
56.49%
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.

Pakistan - Punjab Province : Public Financial Management and Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
56.47%
This document reports on a Public Financial Management and Accountability Assessment (PFMAA) for the province of Punjab. The study was commissioned jointly by the World Bank, the Asian Development Bank (ADB), the UK Department for International Development (DfID), and the European Commission (EC). The Government of Punjab (GoPj) managed the process through a Steering Committee chaired by the Finance Secretary. This summary assessment uses the indicator-led analysis to provide an integrated assessment of the Punjab Province's PFM system against the six core dimensions of PFM performance and provides a statement of the likely impact of those weaknesses on budgetary outcomes, on aggregate fiscal discipline, and on the strategic allocation of resources and efficient service delivery. The PFMAA was conducted against 31 Public Financial Management (PFM) performance measurement indicators in accordance with the Public Expenditure and Financial Accountability (PEFA) framework.

Pakistan, Sindh Province - Public financial management accountability assessment

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment
Português
Relevância na Pesquisa
56.49%
This report presents the public financial management and accountability assessment (PFMAA) for Pakistan's Sindh province. The assessment uses the public expenditure and financial accountability (PEFA) 2005 framework, which comprises 31 performance indicators to evaluate: (i) the six core public financial management (PFM) dimensions (credibility of the budget; transparency and comprehensiveness; policy-based budgeting; predictability and control in budget execution; accounting, recording, and reporting; and external scrutiny), and (ii) the extent to which donor practices and the management of donor funds affect the PFM systems in the country. This assessment report highlights the likely impact of PFM weaknesses on budgetary outcomes, aggregate fiscal discipline, the strategic allocation of resources, and efficient service delivery.

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
56.48%
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...

Colombia - National Level Public Financial Management and Procurement Report : Public Financial Management Performance; Colombia - Informe de la gestion financiera publica y sistema de contratacion

World Bank; Inter-American Development Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Financial Sector Study
Português
Relevância na Pesquisa
46.53%
This Public Financial Management Performance Report (PFMPR) analyzes the performance of Colombia's public financial management (PFM) institutions, systems and processes. It documents areas where performance is close to or follows international good practice, as well as opportunities to further enhance PFM contribution to the goals of strengthening fiscal discipline, enabling more efficient allocation of resources, increasing operational efficiency, and fostering transparency. It is expected that the identified opportunities will strengthen further the Government of Colombia's programs of continuous PFM improvement, as provided for under the National Development Plan pillar regarding a state at the service of its citizens: efficient and effective Government. The main challenges cited in the report could also be an important reference to future development plans and PFM reforms. Ensuring the sustainability and trajectory of PFM programs becomes even more critical in the context of public expenditure policies to deal with the current international economic crisis. The study is based on the 28 high-level indicators and 69 individual dimensions that compose the PFM performance measurement framework. Each indicator seeks to measure performance of a key PFM element against a scale from A to D. The highest score is warranted for an individual indicator if the core PFM element meets the relevant objective in a complete...