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Madagascar Public Expenditure Review : Implementation of the Madagascar Action Plan, Analysis for Results, Executive Summary

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.53%
The primary objective of this Public Expenditure Review is to analyze the macro-economic underpinnings of the Madagascar Action Plan (MAP), to review if the existing procedural and institutional framework for the generation and the use of public resources facilitates MAP implementation, and to provide guidance and recommendations for effective and successful implementation of the new development strategy. This report, which follows the one published in 2005 for the 1997-2005 periods, is part of a series of programmatic reviews agreed upon with the Government of Madagascar. It differs from typical expenditure reviews as it was prepared in close collaboration and partnership with the Malagasy administration and represents the joint efforts of a multidisciplinary team. This Public Expenditure Review consists of five volumes: the first volume being the executive summary and the second provides a global analysis of the environment within which the MAP will be implemented. Three other volumes deal with the health...

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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46.28%
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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46.3%
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...

Kyrgyz Republic : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.45%
This report has identified the following major issues in the public sector financial accountability of the Kyrgyz Republic: 1) weak internal controls in several areas such as treasury, budget implementation, procurement, human resources, accounting and reporting as evidenced by large amounts o f illegal unintended expenditures, embezzlements and other financial offences reported by the external auditor; 2) weak cash management as the treasury cash rations on a day-to-day basis, which creates uncertainty for budget institutions in implementing their plans; 3) absence of a legal basis for internal audit in the public sector; 4) weak capacity in the C A for carrying out effective financial audits and focusing attention on the basis of risk assessment; 5) weak capacity in line ministries to undertake systematic budgeting exercise; 6) budget monitoring is limited to monitoring of fiscal targets as little attention is paid to assessment of program effectiveness; 6) lack of systematic management accounting and weak capacity in departmental management to absorb and use management accounting data in decision making and management processes; 7) weak capacity in the parliamentary committees to provide effective legislative oversight over the executive; and 8) inadequate accountability arrangements for public enterprises. Key Recommendations offered in the short term involve: 1) strengthening internal controls and the treasury cash management function; 2) establishing daily reconciliation of consolidated district treasury payment requests; 3) reconciling daily revenue collections; and 4) granting authority to the Chamber of Accounts (CA) to perform interim post audits. In the long term the Government should: 1) enact the Law on Public Sector Internal Audit and build internal audit capacity; 2) establish effective internal audit structures in the line ministries; 3) prepare rules and methodology for conducting internal audits in the public sector; 4) provide extensive training; 5) require internal auditors to carry out detailed assessments of internal controls; 6) require the CA to certify the year-end financial statements of the government; 7) make the process of appointment of the Chairman of the CA transparent; 8) discontinue the special means provisions; and 9) clearly define the accountability of public enterprises.

Implementation of Treasury Single Account and Strengthening of Cash Management in Vietnam

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.39%
Vietnam has made progress to improve oversight and control over cash balances for the state budget. The current arrangement however falls short of a treasury single account (TSA), which has led to inefficiencies in the management of cash balances and higher than necessary borrowing costs. In response to this, the Government of Vietnam has embarked on reforms to adopt a TSA and strengthen overall cash management. This policy note provides a review of progress in implementing a TSA system in Vietnam, the remaining challenges and obstacles, and how to overcome these for further TSA and cash management reforms. It is the product of ongoing discussions between the World Bank and the Ministry of Finance. Part A gives background and motivation; part B provides an overview of the state treasury system in Vietnam; part C reviews the progress in establishing a TSA, including against benchmarks of international good practice, and makes recommendations for priority next steps; and part D concludes with a review of cash management functions.

Basic Agricultural Public Expenditure Diagnostic Review : Republic of Cameroon, 2003-2012

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.48%
This report summarizes the conclusions of a team of World Bank consultants who visited Cameroon from May 5 to 23, 2013, from July 28 to August 3, 2013, and from February 18 to 22, 2014 to lend support to the Ministry of Agriculture and Rural Development (MINADER), the Ministry of Livestock, Fisheries, and Animal Husbandry (MINEPIA), the Ministry of Forestry and Wildlife (MINFOF), and the Ministry of the Environment, Nature Protection and Sustainable Development (MINEPDED), in the preparation of a Basic Agricultural Public Expenditure Diagnostic Review. The Cameroon government assigns a crucial role to agriculture in stimulating growth, combating poverty, and job creation. The objectives of the Basic Agricultural Public Expenditure Diagnostic Review in Cameroon are as follows: a) to learn from past experience of budget implementation in the agricultural sector, identify bottlenecks, inefficiencies, and deviations from the stated goals, and recommend remedial measures for existing and future programs, with the intention of improving their impact and making them more efficient and equitable; b) to initiate the creation of databases and formulate the required methodology to conduct regular comparable reviews...

China; Managing Public Expenditures for Better Results

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Report; Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
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46.38%
Despite its high economic growth, Chinas public expenditure management faces profound challenges: 1) The retrenchment of the Plan puts more of the burden for the macro and microeconomic policy on the budget. 2) Extra-budgetary funds and quasi-fiscal operations of the banking system undermine fiscal discipline, which contributed to the repeated bouts of inflation. 3) Shifting spending to the Governments priorities is slow, and is in part undone during budget implementation. Over time, this could threaten sustainable growth and equitable growth. 4) While overall social indicators are high, regional disparities remain large. Government services seem overstaffed, which could escalate costs if wages continue to rise. To address these challenges, China needs to reform its public expenditure management. Chinas first priority is restoring fiscal discipline - to delineate a clear budget constraint for every line ministry and unit, and break down the sectoral budgets into organizational budgets. To forge a stronger link between the State Councils policy priorities and the budget...

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

Bajracharya, Roshan Darshan; Biletska, Nataliya; Rajaram, Anand
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: Policy Note; Economic & Sector Work
Português
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46.32%
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.

Comprehensive Public Expenditure Review 2013 : Eye on Budget - Spending for Results; Kenya - Toleo lililorahisishwa uchunguzi wa matumizi ya pesa za umma : tathmini ya bajeti - matumizi yenye matokeo bora

Ministry of Devolution and Planning
Fonte: Government of Kenya, Nairobi Publicador: Government of Kenya, Nairobi
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
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46.5%
This public expenditure review (PER) provides an assessment of the extent to which expenditure addresses national priorities in an effort to strengthen the link between government policies, planning, and budgeting. This report is prepared to provide a critical assessment of public spending, challenges, weaknesses, and successes in the past three years (2009 to 2012). The report subsequently informs current and future expenditure through policies that influence budget decisions. It links public expenditure to performance of key sectors in the economy for the three year period; while giving policy and performance outlook focusing on the implementation of the constitution of Kenya 2010 in general and devolution in particular. This report gives an outline on sector performance of programs and reviews expenditures for the period. It provides recommendations to improve implementation of the budget in terms of efficiency, effectiveness, timeliness, and target for better service delivery. This report accentuates the institutional reforms underpinned in the constitution of Kenya 2010 and explores the opportunities to catalyze Kenya's growth as envisaged in the economic blue print...

Malawi : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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46.43%
In recent times, the Government of Malawi has undertaken various initiatives to strengthen the country's financial accountability framework. These include the following: A Medium-Term Expenditure Framework (MTEF) introduced progressively since 1995 to develop a strategic approach to budgeting over the medium-term, to improve resource allocations in accordance with emerging poverty reduction priorities, and to integrate the investment and recurrent sides of the dual budget; A cash budget system introduced in 1996 as a temporary measure to increase fiscal discipline and which remains in place as the central tool for budget implementation. An Integrated Financial Management Information System (IFMIS) project initiated in 1996 with the objectives of providing timely and accurate financial information; providing a standardized integrated financial management reporting system for the Government of Malawi at various operational levels; providing the Accountant General with a Government-wide upgraded computerized accounting system; and improving and strengthening financial control; A review of the Finance and Audit Act...

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
Relevância na Pesquisa
46.31%
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...

Kingdom of Morocco : Country Financial Accountability Assessment; Maroc - Etude d'evaluation de la gestion des finances publiques

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.6%
This Country Financial Accountability Assessment (CFAA) reviews Morocco's public sector financial management system, largely based on the French system that separates accounting practices from services organization, and from the initial expenditure control to the latter jurisdictional control. The Moroccan system appears largely robust, characterized by legal institutions; however, this seemingly, poses delays affecting the relation between public expenditures, and its results. Given these apparent weaknesses, the Government fostered reforms to modernize public administration, and improve services delivery. Recommendations included in this CFAA to improve public sector efficiency, address actions to improve budget preparation, and to formally standardize budgetary information to Parliament. Budget implementation should be made public, supported by legislation, while improved ministerial support should be ensured in human resources expenditures, and management; similarly, information related to investment payments should be improved...

Pro-Poor Public Spending Reform : Uganda's Virtual Poverty Fund

Williamson, Tim; Canagarajah, Sudharshan
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
Português
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46.54%
The Poverty Action Fund (PAF) was introduced in Uganda in 1998 to reorient government expenditures towards implementing its Poverty Education Action Plan (PEAP) as well as to account for Heavily Indebted Poor Country (HIPC) resource use. This paper notes the successes of the PAR, the negative aspects, and the key lessons learned. Successes include: reorienting budget allocations towards pro-poor service delivery and demonstrating the additionality of debt relief; mobilizing donor resources and harmonizing conditions; and improved budget predictability, transparency, and accountability. The negative aspects include: unbalanced budget allocations, biased budget implementation, partial monitoring and evaluation, and no exit strategy. The key lessons were: To be effective, a Virtual Poverty Fund (VPF) should be simple and limited to the identification of Poverty Reduction Strategy Paper (PRSP) priority expenditures in the budget classification system; a VPF should be introduced in a way that supports rather than replaces the implementation of such comprehensive improvements in budget preparation and implementation; and a VPF does not bypass the need to have a PRSP and an effective budget process that identify priority pro-poor expenditures to be included in the VPF as part of a broader policy framework for growth and poverty reduction.

Uganda - A Public Expenditure Review 2008 : With a Focus on Affordability of Pay Reform and Health Sector

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Public Expenditure Review
Português
Relevância na Pesquisa
46.39%
This report is a further response to the call from Uganda's leaders for 'value for money' in public spending. The report is the second in a series of three sector-oriented public expenditure reviews (PER) for the Government of Uganda (GOU) prepared by the World Bank as input into the Government of Uganda's budget reform initiatives. The focus of this report is efficiency and efficacy of spending by the Government of Uganda with a specific focus on the health sector. The first report in the series was 'Uganda fiscal policy for growth', published in 2007, with a focus on the education sector. This report comes in two volumes. Volume one is the main report with conclusions and policy recommendations which analyses composition of overall spending and budget implementation, budgetary consequences of ongoing pay reforms, and efficiency and effectiveness of spending in Uganda's health sector. Volume two contains a full report on the health sector, and includes the background papers prepared.

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
56.55%
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
46.33%
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...

PREM Anchor Support to the Africa Region

Danny Leipziger
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
Português
Relevância na Pesquisa
46.29%
The goal of the Poverty Reduction and Economic Management (PREM) Network is to shape policies and to help countries build successful national strategies for sustained, shared growth, and to strengthen partnerships at the country level for improved aid effectiveness. There is no region in which this goal is more challenging than in Africa. In support of the Africa Action Plan (AAP), the PREM Anchor has actively stepped up its support to the Africa Region (AFR) in fiscal year 2006 (FY06).As of the end of January 2006, Anchor staff had provided nearly 83 staff weeks in direct cross-support alone. Activities have included knowledge generation, high level policy support on missions, the development of toolkits and diagnostics to improve policy advice on growth strategies, among others. Most of this work has been provided on a demand driven basis, and PREM plans to continue providing such services subject to its budgetary and skills capacity. This note illustrates how the PREM Anchor's support to the PREM Anchor support to the AFR connects with the objectives of the AAP. The PREM Anchor is working closely with the AFR on ways to improve the results focus and analytical foundations of poverty reduction strategies (PRSs). A study is under way on the integration of PRS reporting and budget implementation covering eight African countries to improve existing reporting instruments and assess how to better align PRS reporting with budget reporting. Work is also under way to strengthen the quality of second generation PRSs and their relevance as a framework for scaling up and improving aid effectiveness.

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
46.33%
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...

Efectos de la asignación, ejecución y variación del presupuesto en el Instituto Nacional de Medicina Legal y Ciencias Forenses, durante el periodo comprendido entre los años 2008 - 2012; Effects of the assignment, and changes in budget implementation in National Institute of Legal Medicine and Forensic Science during the period between the years 2008 - 2012

Cárdenas Beltrán, Jairo Alonso; Agudelo Padilla, Flor Alba; Salazar, Jair
Fonte: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Finanzas y Administración Pública Publicador: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Finanzas y Administración Pública
Tipo: bachelorThesis; Trabajo de grado Formato: pdf; pdf
Português
Relevância na Pesquisa
46.4%
El presupuesto público Colombiano es una herramienta primordial para el direccionamiento en la distribución de los recursos públicos y con ello influir en la redistribución del ingreso y los gastos, con el fin de lograr reducir la pobreza y llegar a lograr hacer más competitiva una región y lograr metas de desarrollo y la continuación de las infraestructura en la nación y en cada uno de los gobiernos, en el marco de unas fuentes de financiación y una equidad tributaria. Para Colombia el presupuesto público es el medio idóneo, mediante el cual cada una de las entidades que conforman el estado colombiano y que requieren obtener los recursos del estado están en la obligación de cumplir con todos y cada uno de los requisitos que el estado ha impuesto en el Estatuto Orgánico del Presupuesto y estandariza cada año en la Ley anual del presupuesto, con el fin de adquirir ser más eficiente en el desarrollo económico del país y a nivel internacional lograr ser una economía de alto nivel llamativa. Así en Colombia, el presupuesto público está sustentado en unos principios como son: planeación, Anualidad, universalidad, unidad de caja, programación integral, especialización, inembargabilidad, coherencia macroeconómica...

Ejecución presupuestal plan de desarrollo Bogotá Humana 2012-2016; Budget implementation plan development Bogota Humana 2012-2016

Ortiz Alarcón, Ernesto
Fonte: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Finanzas y Administración Pública Publicador: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Finanzas y Administración Pública
Tipo: bachelorThesis; Trabajo de grado Formato: pdf; pdf
Português
Relevância na Pesquisa
46.1%
El plan de desarrollo Bogotá humana aprobado por el consejo del distrito y el cual está establecido para trabajar tres ejes fundamentales, una ciudad que reduce la segregación social, una Bogotá que enfrenta el cambio climático y se ordena alrededor del agua y por ultimo una Bogotá en defensa y fortalecimiento de lo público, al que se le asignaron cerca de 10.3billones de pesos para que durante los 4 años de la administración lleve a feliz término este proyecto para Bogotá, pero ahora después de poco más de 1 año y varios inconvenientes cual ha sido el avance de este plan?, se ha cumplido con la expectativa creada en su momento?, este análisis nos permitirá verificar a través de las cifras publicadas de la ejecución del presupuesto el avance al que ha obtenido la administración con su gestión frente al compromiso con la sociedad bogotana; The development plan "human Bogotá" approved by the district council and which is established to work three fundamental axes, a city that reduces social segregation, one Bogota facing climate change and is organized around the water and finally a Bogota in defense and strengthening of the public, who were assigned around 10.3 billion pesos for 4 years during the administration take this project to fruition Bogota...