Página 1 dos resultados de 817 itens digitais encontrados em 0.003 segundos

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

World Bank
Fonte: World Bank Publicador: World Bank
Relevância na Pesquisa
46.66%
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.

Tajikistan - Second Programmatic Public Expenditure Review : Volume 2. Technical Background Papers

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.69%
This report, Second Programmatic Public Expenditure Review (PPER 2), is a sequel to PPER, which was published in July 2007. PPER 2 provides a detailed analysis of key public expenditure issues in Tajikistan and reports on the nonlending policy dialogue and technical assistance programs managed and coordinated by the World Bank. PPER 2 has a special focus on social sectors, especially the health and education sectors. Public Expenditure Tracking Surveys (PETS) carried out for the first time in Tajikistan in 2007 contributed to the findings in this report. The report also updates the macroeconomic and fiscal situation to take account of important developments in 2007 and analyzes the implications of energy sector reforms and investments for fiscal sustainability. This report is intended to contribute to improving the quality of life in Tajikistan through a comprehensive reform program. It spells out the macroeconomic, energy, and budget reforms necessary to achieve the growth the country seeks and, at the same time (and frequently via the same measures) the social welfare targets of the Millennium Development Goals (MDGs).

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

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.83%
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...

Republic of Sierra Leone Public Expenditure and Financial Accountability : Performance Assessment Report 2010, Sub-National Governments (Local Councils)

Mulit Donor Budget Support Partners
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
46.65%
This Public Financial Management (PFM) Performance Assessment Report is based on the Public Expenditure and Financial Accountability (PEFA) PFM Performance Measurement Framework, Sub National Level, which includes a performance rating on 32 indicators covering the entire PFM cycle in Local Government, as in Sierra Leone, and assesses impact on budget goals. This assessment is intended to provide a comprehensive, integrated and candid assessment of Sierra Leone s PFM at the local council level, and to make recommendations for improving the local council PFM framework, institutional performance and capacity building.

Republic of Yemen : Public Expenditure Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.78%
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.

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

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.68%
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...

Indonesia : Repeat Public Expenditure and Financial Accountability Report and Performance Indicators

World Bank
Fonte: World Bank, Jakarta Publicador: World Bank, Jakarta
EN_US
Relevância na Pesquisa
46.78%
This public expenditure and financial accountability (PEFA) assessment for Indonesia was undertaken by a team of World Bank staff and development partners with close involvement of counterparts from the Government of Indonesia, including the ministry of finance, state ministry of development planning (Bappenas), and some line ministries. The objective of the assessment is to update the integrated, standardized, indicator-led assessment of public financial management (PFM) systems, processes, and institutions as a whole against good international practices. This PEFA assessment has been funded by the Bank and a multi-donor trust fund, supported by contributions from the European Commission, the Governments of the Netherlands and the Swiss Confederation, and United States Agency for International Development (USAID). This report focuses mainly on the changes in the performance of the PFM system from 2007 to 2011. This report focuses largely on the major changes since 2007, and also on the ongoing reforms that should impact an assessment in the future organizations. It provides an integrated...

Decision Time : Spend More or Spend Smart? Kenya Public Expenditure Review

World Bank Group
Fonte: Nairobi Publicador: Nairobi
EN_US
Relevância na Pesquisa
56.79%
Kenya is currently in an expansionary phase of its fiscal policy reflected in a widening primary deficit. The fiscal framework is marked by a significant fiscal expansion over the last three years, 2011/12 to 2013/14. The fiscal stimulus implemented in 2009/10 increased aggregate spending by 2 percent of Gross Domestic Product (GDP). However the envisaged fiscal retrenchment at the end of the program did not materialize and fiscal expansion continued with the general election in 2013. Aggregate expenditure averaged 25 percent and revenue at 18 percent of GDP. The fiscal deficit financed through debt is reflected in the doubling of the primary deficit (commitment basis) now in the range of 3.3 percent of GDP, and the rising stock of public debt from 37 percent to 43 percent of GDP (net of deposits), of which about half 22 percent was external debt in 2013/14. The fiscal developments have seen an increase in the share of debt service in total spending from 13 percent to 15 percent of recurrent spending, equivalent to 2.6 percent of GDP. Kenya s debt service is higher among East Africa Community (EAC) peers...

Laying the Foundation for a Robust Health Care System in Kenya : Kenya Public Expenditure Review

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.7%
Kenya is currently in an expansionary phase of its fiscal policy reflected in a widening primary deficit. The fiscal framework is marked by a significant fiscal expansion over the last three years, 2011/12 to 2013/14. The fiscal stimulus implemented in 2009/10 increased aggregate spending by 2 percent of Gross Domestic Product (GDP). However the envisaged fiscal retrenchment at the end of the program did not materialize and fiscal expansion continued with the general election in 2013. Aggregate expenditure averaged 25 percent and revenue at 18 percent of GDP. The fiscal deficit financed through debt is reflected in the doubling of the primary deficit (commitment basis) now in the range of 3.3 percent of GDP, and the rising stock of public debt from 37 percent to 43 percent of GDP (net of deposits), of which about half 22 percent was external debt in 2013/14. The fiscal developments have seen an increase in the share of debt service in total spending from 13 percent to 15 percent of recurrent spending, equivalent to 2.6 percent of GDP. Kenya s debt service is higher among East Africa Community (EAC) peers...

Public Expenditure and Financial Accountability Assessment

Government of Nepal Ministry of Finance
Fonte: World Bank, Kathmandu Publicador: World Bank, Kathmandu
Tipo: Relatório
EN_US
Relevância na Pesquisa
46.82%
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...

Côte d’Ivoire - Public Expenditure Management and Financial Accountability Review : Volume 2, Public Financial Management Performance Report; Cote d'Ivoire - Revue de la gestion et du systeme des finances publiques

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.64%
This review was conducted in Cote d'Ivoire with the goal of establishing the reference situation of the management and system of public finances, including procurement, and facilitating the monitoring of the impact of the reforms to improve the management and efficiency of public policies and their fiduciary framework. The review presents three in-depth analyses. After summarizing the main conclusions and recommendations of the priority measures, the review presents the results of the following analyses: i) public expenditure review, which analyses recent macro-economic and fiscal developments in relation to the budget execution and Cote d'Ivoire's poverty reduction strategy; ii) review of the public financial management system, conducted on the basis of the findings of the "Public Financial Management Performance Report" (PFM PR), which constitutes volume two of this review. The PFM PR was prepared using the "Public Financial Management Performance Measurement Framework" established in the context of the partnership under the "Public Expenditure and Financial Accountability" (PEFA) program; and iii) review of the public procurement system prepared on the basis of findings of the "Public Procurement Assessment Report". This report...

Georgia - Public Expenditure and Financial Accountability (PEFA) : Joint World Bank-European Commission Public Financial Management Assessment, Programmatic Public Finance Policy Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.73%
This Public Expenditure and Financial Accountability (PEFA) assessment provides an updated and systematic diagnostic of the Public Financial Management (PFM) system in Georgia and provides mid-2007 as a base line for complementing the Government's efforts to monitor progress in the PFM reforms going forward. This summary presents: (i) an assessment of Georgia's PFM performance in applying the PEFA Performance Measurement Framework structured across six dimensions; (ii) an assessment of the impact of PFM weaknesses; and (iii) an assessment of the institutional framework underpinning the prospects for PFM reform. There are, however, areas in the existing internal and external control system, personnel and payroll, public procurement, and reporting of high quality consolidated financial statements that are in need of continued reform to further enhance the effectiveness of the PFM. It is envisaged that this assessment will contribute to the government reform agenda by highlighting the areas in which reform has succeeded and those in which weaknesses remain. The assessment will also serve the donor community in directing its assistance programs in those areas of public financial management where the Government's PFM strategy can be further strengthened.

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
ENGLISH
Relevância na Pesquisa
46.74%
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.

Tajikistan : Programmatic Public Expenditure Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46.7%
The Programmatic Public Expenditure Review (PPER) has been designed to cover five themes which represent the key challenges for fiscal policy and Public Financial Management System (PFM) reforms in Tajikistan. The themes are as follows: Theme 1: Public Expenditure, Fiscal Space and Growth; Theme 2: Policy-based Budgeting; Theme 3: Efficiency of Public Expenditure in the Social Sectors; Theme 4: Fiduciary Risks; and Theme 5: Inter-governmental fiscal relations. Theme 1 responds to questions of fiscal policy design, especially related to the composition of expenditure and the magnitude of external borrowing, which are becoming increasingly important in Tajikistan and which are likely to have a profound impact on the long term development of the economy. Theme 2 responds to the decision taken by the Government of Tajikistan (GOT) in 2006 to reinvigorate efforts to implement the Medium-term Expenditure Framework (MTEF) and to seek financial and technical support from development partners for this endeavor. Theme 3 focuses on expenditure efficiency in the social sectors...

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
ENGLISH; EN_US
Relevância na Pesquisa
46.79%
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...

West Bank and Gaza : Public Expenditure and Financial Accountability

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Financial Sector Assessment Program (FSAP); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.73%
The purpose of the Public Expenditure and Financial Accountability (PEFA) assessment is to review the performance of the Palestinian Authority's (PA's) Public Financial Management (PFM) framework. The assessment examines progress since an informal PEFA assessment in 2007 and provides a baseline for supporting the PA in refining, where necessary, the current PFM reform strategy. The assessment has been undertaken following the PEFA performance measurement framework methodology as revised in January 2011. The assessment builds on previous reports by the World Bank and the International Monetary Fund (IMF) on various aspects of the PA's PFM system. The assessment is based on publicly available documents and supplementary information provided by the PA and other stakeholders. These include annual budget documents, annual fiscal outturn reports, and specific reports produced by various stakeholders. The scope of the assessment includes the Public Financial Management of the central government, the subnational government (municipalities and community villages)...

Republic of Panama : Public Expenditure and Financial Accountability; Panama - Informe del desempeno de la gestion de las finanzas publicas (PEFA)

World Bank; Inter-American Development Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH; EN_US
Relevância na Pesquisa
46.65%
Panama's public financial management (PFM) system displays several strengths with respect to the fiscal position, debt management, and payroll administrative controls, but from a systemic perspective budget preparation and budget credibility issues undermine the efficiency of sectoral investment plans and make it difficult to advance on other improvements in the public sector. An efficient and transparent allocation of budgetary resources allows the government to achieve value for money in delivering public services. This assessment is undertaken at the request of the Government of Panama (GoP) which is in the process of reforming and modernizing its public finances, and is therefore interested in establishing both a baseline for future PFM performance measures and the degree of management alignment to internationally accepted best practices. The public expenditure and financial accountability (PEFA) methodology provides relevant information on current management and will allow establishment or adjustment of a reform strategy to improve PFM quality. This PEFA assessment provides a reference and a baseline for two projects and a baseline for the GoP to measure progress of the current reform. The projects are: (i) the program to strengthen fiscal management financed by Inter-American Development Bank (IADB)...

Pakistan - Public Expenditure and Financial Accountability Assessment of Federal Government

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment
ENGLISH
Relevância na Pesquisa
46.7%
This Public Expenditure and Financial Accountability (PEFA) Assessment applies the PEFA framework and methodology to provide a snapshot of the current status of the federal government's public financial management (PFM) system. The report makes no recommendations on policy matters it is specifically concerned with the status of the PFM system and issues relating to financial management processes. It does suggest weaknesses and strengths as well as possible priority areas to take advantage of strengths or to address higher-risk weaknesses. It makes no recommendations, however, on specific measures or action plans. The report provides a basis for these matters to be taken up subsequently, but, consistently with the PEFA framework, they should be subject to a separate discussion during the formulation of a government-led PFM reform agenda. The structure of the PFM performance report is as follows: chapter two gives background information and the country economic, fiscal, and institutional context. Chapter three provides details on each performance indicator (PI) score. Chapter four summarizes the government's ongoing PFM reform programs. Annex one gives a summary of the PEFA assessment; annex two provides sources of information...

Philippines : Public Expenditure and Financial Accountability

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH
Relevância na Pesquisa
46.69%
The World Bank, with funding from Australian Agency for International Development (AusAID) and in partnership with the Department of Budget and Management (DBM) as its primary counterpart, has conducted an independent assessment of the Philippines' public financial management (PFM) system. The assessment was based on the Public Expenditure and Financial Accountability (PEFA) methodology. The overall objective of the exercise is to provide all stakeholders with an evidence-based assessment of the PFM system and a common basis for identifying priority areas for improvements. The assessment covers primarily the period 2004-06, although for some indicators more recent information is incorporated in the analysis. Some of these areas are already covered by ongoing reforms, while others may not be. The assessment is intended to serve as a baseline for reform monitoring and to facilitate coordination among those Government of Philippines (GOP) agencies that carry out reforms as well as development partners that support them.

Montenegro : Public Expenditure and Financial Accountability Assessment; Crna Gora - Ocjena javne potrosnje i finansijske odgovornosti

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.61%
The purpose of the assessment is to provide the Montenegrin authorities with an internationally-recognized benchmark evaluation of the performance of the Montenegrin Public Financial Management (PFM) systems in order that they may thereafter consider the systems' strengths and weaknesses and develop strategies to strengthen them. The assessment comes at a critical juncture. After double-digit growth in 2007, economic growth has slowed considerably. On the fiscal side, the boom contributed to fiscal surpluses which cannot be sustained in the current economic climate and additional challenges in fiscal management have emerged. The potential to contain recurrent expenditure and implement institutional reforms on the integration path will require increasing efficiency in public administration. The management of the surge in tax and other revenues represented a special challenge for the government particularly given the significant revenues realized from the-one-off foreign investment in privatized state-owned enterprises. The level of public debt...