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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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36.67%
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...

South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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36.47%
This book focuses on the creation of fiscal space through revenue mobilization, although such efforts are best made using a comprehensive framework that examines all available sources. Those sources include: (a) reducing lower-priority spending, (b) enhancing the capacity to implement priorities so that capital investment and social service provision can be carried out at reduced cost, (c) reforming subsidies or transfer programs to make them more targeted and efficient, and (d) rationalizing administered prices of publicly provided goods and services. The book is organized as follows: chapter two examines the factors that could account for the low revenue collection in South Asia. Chapter three describes the tax systems in South Asia and assesses them against a number of benchmarks that are commonly used in the literature, such as international comparisons, estimates of buoyancy, and tax yields, and then discusses key elements of tax administration in South Asia. Chapter four presents information on nontax revenues...

Sudan : World Bank Review of 2008 Budget Performance and 2009 Budget Preliminary Analysis

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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36.83%
As a follow-up to the first Public Expenditure Review (PER), this note reviews fiscal management by the Government of National Unity (GoNU) through 2008 budget performance, including pro-poor spending, and how do its main features compare to the fiscal management under the first phase of the post-CPA interim period (2005-07)? The note also runs through the highlights of the key features of the GoNU 2009 budget and what has been the impact of the global crisis on the budget performance through the first quarter. The main objective is to highlight fiscal lessons for the remaining period of the post-CPA interim period. The note is structured around the following six sections: review of the economic assumptions underlying the 2008 budgets, aggregate fiscal performance, revenue performance, expenditure performance, pro-poor spending, and the 2009 budget analysis followed by actual outturns through the first quarter.

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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36.5%
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...

Ethiopia : Public Finance Review 2010

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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26.91%
Ethiopia Public Finance Review (PFR) is an analytical input to the regular Government-Donor dialogue on public finance and aid effectiveness. It forms the basis for policy focused analyses and sustained dialogue that facilitate close partnership and enhanced mutual accountability between Government and the development partners. The PFR is also an important instrument for determining the level and quality of aid and it fulfills a due diligence requirement for operations like the Protection of Basic Services. The 2010 PFR analyzes the effectiveness of decentralized service delivery in Ethiopia. While the Government of Ethiopia (GoE) has pursued decentralization for the last two decades, neither a comprehensive documentation of the functioning of the system nor a thorough evaluation of its effectiveness is available. This study attempts to fill this gap by linking policy and institutional variables related to decentralization with service delivery outcomes at the sub-national level.

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

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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36.62%
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.

Aggregate Analysis of the Impact of Cigarette Tax Rate Increases on Tobacco Consumption and Government Revenue : The Case of Indonesia

Djutaharta, Triasih; Viriya Surya, Henry; Pasay, N. Haidy A.; Hendratno; Adioetomo, Sri Moertiningsih
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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36.65%
This study uses aggregate times series data (annual data from 1970-2001) and monthly data from January 1996 to June 2001 to estimate the price and income elasticity of demand for tobacco products in Indonesia. Using various model specifications used in the cigarette demand literature, and then selecting the best model, it estimates the real price elasticity of cigarette demand as -0.345 and income elasticity of demand as 0.473. This inplies that a 10 percent real price increase would reduce consumption by 3.4 percent, and a 10 percent real income increase would raise consumption by 4.7 percent. The economic crisis after 1997 was found to increase consumption, over and above the effects of price and income, and the warning label on cigarette packs required after 1991 appears to have no significant impact on demand. Estimates based on the shorter period of monthly data showed less responsiveness to price and incomes, as would be expected. The study simulates the effects of a tax increase on total tobacco excise revenues and predicts that an increase in the tax level of 10...

Kyrgyz Republic Public Expenditure Review Policy Notes : Intergovernmental Fiscal Relations

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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36.52%
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.

Lao PDR Public Expenditure Review

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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36.64%
This Public Expenditure Review starts by looking at the country s macro-fiscal performance in chapter one, it examines the implementation of the Nam Theun 2 (NT2) Revenue Management Arrangements (RMA) by which the government committed itself to continued strengthening of PFM and the selection of eligible pro-poor and environmental conservation projects to be funded from NT2 revenues in chapter two, and takes stock of issues relating to expenditure prioritization and centralization of tax, treasury, and customs department in chapter three on Public Finance In this way, the PER responds to the commitment made to stakeholders in the hydropower dam project that implementation of the RMA would be reported on in successive Public Expenditure Reviews (PER). The PER then review the intergovernmental fiscal arrangements, as they have evolved since the new organic Budget Law was promulgated in 2006. Currently, central, provincial and district governments are considered deconcentrated elements of a single level executive. In practice provincial governors enjoy considerable autonomy...

Belarus Public Expenditure and Financial Accountability : Public Financial Management Performance Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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36.58%
The main objective of the present public financial management performance report (PFM-PR) is to provide the Government of Belarus with an objective up-to-date diagnostic of PFM performance based on the internationally recognized public expenditure and financial accountability (PEFA) methodology. The report is expected to inform the development of the government medium-term program for PFM reform. As a lead donor the World Bank provided a qualified team that undertook the assessment in accordance with the methodology and following the process described in the concept note agreed with the ministry of finance (MoF). The World Bank was also responsible for quality assurance of the PFM-PR using the standard procedures for Bank funded analytical work and PEFA check requirements. The report justifies the scoring and describes the analytical work which has been carried out and the sources of information used for each indicator. The report takes into account the changes in PFM performance since 2009 and documents the reasons for changes in indicator scores from the previous assessment. PEFA framework focuses primarily on the national level of a country s PFM system. At the national level it seeks to cover the entire PFM system...

Public Expenditure and Financial Accountability Assessment

Government of Nepal Ministry of Finance
Fonte: World Bank, Kathmandu Publicador: World Bank, Kathmandu
Tipo: Relatório
Português
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26.81%
The objective of this assessment is to update the public expenditure and financial accountability (PEFA) assessment published in early 2008. The assessment is expected to assist the Government of Nepal to: (a) establish indicator led assessment of the country’s public financial management (PFM) system, (b) update the fiduciary environment of the PFM systems and processes of the country, and (c) assist in identifying those parts of the PFM system that may need further reform and development. The institutional and organizational approach taken by the Government of Nepal ensured coordination among various government institutions. The assessment included collection of additional documentation, including meeting minutes, and interviews with government counterpart teams and main stakeholders. The report was updated and refined following advice from a World Bank team. A specialist in the use of PEFA methodology assisted in the later drafts and visited Nepal in August 17-20, 2014. Meetings were held with the PEFA Secretariat at the Financial Comptroller General Office (FCGO) and with the Ministry of Finance (MoF) Budget Division. This final draft of the report addresses all the comments received up to November 31...

Understanding Poverty Reduction in Sri Lanka; Evidence from 2002 to 2012/13

Ceriani, Lidia; Inchauste, Gabriela; Olivieri, Sergio
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Working Paper; Publications & Research :: Policy Research Working Paper; Publications & Research
Português
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36.27%
This paper quantifies the contributions to poverty reduction observed in Sri Lanka between 2002 and 2012/13. The methods adopted for the analysis generate entire counterfactual distributions to account for the contributions of demographics, labor, and non-labor incomes in explaining poverty reduction. The findings show that the most important contributor to poverty reduction was growth in labor income, stemming from an increase in the returns to salaried nonfarm workers and higher returns to self-employed farm workers. Although some of this increase in earnings may point to improvements in productivity, defined as higher units of output per worker, some of it may simply reflect increases in food and commodity prices, which have increased the marginal revenue product of labor. To the extent that there have been no increases in the volumes being produced, the observed changes in poverty are vulnerable to reversals if commodity prices were to decline significantly. Finally, although private transfers (domestic and foreign) helped to reduce poverty over the period...

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
36.68%
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).

Afghanistan : Public Financial Management and Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
36.72%
This document reports on a public financial management performance assessment (PFMPA) for the Government of Afghanistan (GoA). The assessment was conducted with the particular objective of updating the PFMPA published in June 2008 to provide the GoA with an objective, indicator led assessment of the public financial management (PFM) system in a concise and standardized manner, to form an updated understanding of the overall fiduciary environment of the PFM system, and to assist in identifying those areas in need of further reform and development. The assessment provides a common information pool with establishment of new baselines against which further progress in PFM development can be assessed. The scope of the assessment is the on-budget activities of the national level budget entities. For the purposes of this report, on budget refers to all operations, including donor financed programs and project financing, and their intended use, which are under the full control of the GoA and are reported in the budget documentation. This is comprehensive of most of Afghanistan's general government sector financial operations since most general government sector revenue and expenditure is on budget and...

Addis Ababa City : 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
36.64%
This study on Addis Ababa is part of the national Public Expenditure Review (PFR-2010) study and the report is one of the four regional PER-2010 reports. The objective of the study is to review the institutional arrangements for managing public finances in Addis Ababa city administration, to assess the level, trend, and composition of public revenue, spending and financing as well as to review the planning and budgeting process. The study has also tried to evaluate the city administration's service delivery outcomes in education and health sectors as well as road and housing development which are the two most prioritized sectors in terms of their share from the total capital outlay. The report has reviewed different studies, plans and performance reports of the various sectors in the city administration. The analysis is largely based on information and data obtained from different bureaus of the city administration especially Addis Ababa bureau of finance and economic development.

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
26.78%
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.

Tajikistan - Public Expenditure and Financial Accountability Assessment : Performance Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.78%
This assessment is based on work undertaken between October 2006 and May 2007. The summary assessment covers the following three areas: an integrated assessment of PFM performance based on the 28+3 PEFA indicators, an assessment of the impact of PFM weaknesses, and the prospects for reform planning and implementation. The main report consists of four sections: an introduction, the country background (including a summary of fiscal performance), a detailed discussion of Tajikistan's performance against the PEFA indicators, and finally a discussion of the government reform process.

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
36.8%
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
36.69%
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...

The Quality of Budget Execution and Its Correlates

Addison, Douglas
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
Relevância na Pesquisa
36.86%
What determines the quality of budget execution around the world, measured in terms of a government's ability to accurately hit its own revenue and expenditure targets? The answers could be relevant to the topics of macroeconomic stability, national development, public service delivery, and political reputation. This paper takes a step toward finding answers through the exploration of a new database of budgets and budget outcomes and potential cross-country correlates of budget execution in levels and in composition. Few countries within the data sample execute their budgets well, in levels or in composition. Expenditure deviations are positively but rather loosely correlated with revenue deviations. Within this broad tendency, there is considerable variation in behavior not only across countries, but also across time within countries. In explaining the cross-country variations, the data confirm traditional drivers for common pool behavior while also supporting constructive roles for political institutions and the technical capacity for public financial management. This is good news for reform minded governments.