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A elaboração do orçamento na esfera federal; Budget preparation in federal level

Cristóvão, Leonardo da Rocha
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Trabalho de Conclusão de Curso Formato: application/pdf
POR
Relevância na Pesquisa
56.21%
O presente artigo demonstra o desenvolvimento da elaboração da proposta orçamentária na esfera federal e o caminho extremamente normatizado a ser seguido até o produto final, a Lei Orçamentária Anual. É uma pesquisa bibliográfica desenvolvida mediante materiais já tornados públicos em relação ao tema em estudo e, também, tem como base a pesquisa documental que é utilizada no sentido de organizar informações que se encontram dispersas. Assim, é apresentado um breve histórico da evolução do orçamento no Brasil segundo as suas Constituições Federais. A seguir, são apresentados os principais instrumentos da elaboração orçamentária no país: o Plano Plurianual, a Lei de Diretrizes Orçamentárias e a Lei Orçamentária Anual. Nessa apresentação, as diversas legislações que regulam o processo são relacionadas ao tema proposto. É uma tentativa de oferecer uma visão ampla, mas concisa, do complexo processo orçamentário.; This article presents the development of a drafting, regarding a budget proposal, in federal level, and a highly standardized path that should be followed in order to achieve a final result: the annual budget law. This article is based on a theoretical framework and public material, related to theme of this research. It also encompasses a documental research which is used to organize information that has been scattered. Thus...

Seychelles - Selected Issues : Social Protection, Labor Market and Public Enterprise Reforms - Public Expenditure Review 2

World Bank
Fonte: World Bank Publicador: World Bank
Relevância na Pesquisa
46.46%
Until 2008, Seychelles pursued a state-led economic model of self sufficiency which ultimately proved unsustainable. In 2008, precipitated by rising global commodity prices, Seychelles entered a balance of payments and debt crisis, as international reserves were virtually depleted and external debt service payments were missed. The Government of Seychelles responded quickly by floating the rupee and liberalizing the foreign exchange regime, and agreeing a program with the International Monetary Fund under a 2 year stand-by agreement in November 2008. Although the liberalization of the exchange rate in November 2008 led to initial inflation rates in excess of 60 percent, the relative prices shock was quickly absorbed. Annual inflation fell from a high of positive 63.3 percent in December 2008 to negative 1.0 in August 2010. As the price and foreign exchange controls were lifted, the informal market in foreign currency quickly disappeared. This Public Expenditure Review (PER) also provided the Bank with an analytical basis to inform development policy lending in 2010. The specific objectives of the review are to: (i) provide an update on the macroeconomic stabilization efforts and changes to the fiscal policy for medium term debt sustainability and a more efficient and affordable public sector; (ii) analyze key public enterprise reform issues...

A Diagnostic Framework for Assessing Public Investment Management

Rajaram, Anand; Le, Tuan Minh; Biletska, Nataliya; Brumby, Jim
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
46.38%
This paper provides a pragmatic and objective diagnostic approach to the assessment of public investment management systems for governments. Since weaknesses in public investment management can negate the core argument that additional fiscal space allocated to public investments could enhance future economic prospects, attention to the processes that govern public investment selection and management is critical. The paper begins with a description of eight key "must-have" features of a well-functioning public investment system: (1) investment guidance, project development, and preliminary screening; (2) formal project appraisal; (3) independent review of appraisal; (4) project selection and budgeting; (5) project implementation; (6) project adjustment; (7) facility operation; and (8) project evaluation. The emphasis is placed on the basic processes and controls (linked at appropriate stages to broader budget processes) that are likely to yield the greatest assurance of efficiency in public investment decisions. The approach does not seek to identify best practice...

Former Yugoslav Republic of Macedonia : Country Fiduciary Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.43%
This Country Fiduciary Assessment (CFA) follows upon the Country Financial Accountability Assessment (CFAA) issued in 2003 and the Country Procurement Assessment Report (CPAR) issued in 2002. Because procurement is integral to the concept of public financial management (PFM), this CFA integrates procurement and financial management assessment into a single report. The report has three objectives: first is to provide the Bank and other donors with an updated assessment of fiduciary progress since 2003. This includes: (i) fiduciary risk related to the budget environment in the former Yugoslav Republic of Macedonia; and (ii) need for supporting meaningful progress, possibly through future development policy lending instruments. The second objective is to assist the government in its commitment to Public Financial Management (PFM) reforms to secure more efficient and effective use of public sector resources. Finally, the third is to help the government measure progress in procurement reform by comparing operations with international standards...

Sudan : Public Expenditure Review, Synthesis Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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46.51%
This synthesis provides a baseline assessment of two fundamental dimensions of public finance in post-CPA Sudan-fiscal management and the alignment of resources to broad-based growth and reduced poverty and inequality. This Public Expenditure Review (PER), the first for Sudan, reflects the initial phase of engagement, with the objective of identifying and supporting improvements in budget planning, monitoring and institutional arrangements so as to contribute to improved resource use and outcomes. The emphasis is on establishing a baseline understanding of key fiscal management and policy challenges, highlighting reform measures for policymakers, and setting the agenda for the next phase of work. This report begins with an introduction. The rest of the synthesis report is structured as follows. Sections 2 and 3 cover the Government of National Unity (GNU) revenue and expenditure management, respectively. Section 4 summarizes key aspects of the PER dialogue on identifying and monitoring pro-poor spending in Sudan. Intergovernmental transfers and fiscal decentralization are the focus of Section 5...

Democratic Republic of São Tomé and Príncipe Country Integrated Fiduciary Assessment : Volume 4. Country Financial Accountability Assessment and Evaluation of Ongoing Reforms

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.43%
This Integrated Fiduciary Assessment is the first of its kind for Sao Tome and Principe. It combines the analysis and policy recommendations from a public expenditure review (PER), a country financial accountability assessment (CFAA), and a country procurement assessment review (CPAR). The goal of the report is to identify the major challenges facing the country in the prepetroleum era (the next three to five years) in public finance management (including public enterprises) as it attempts to implement its National Poverty Reduction Strategy (NPRS) with a tight resource envelope. This executive summary presents recent economic developments and fiscal sustainability analysis that takes into account petroleum and no-petroleum scenarios, with corresponding analysis on which of the Millennium Development Goals (MDGs) are reachable. The summary reports on revenue and expenditure performance since 2000-01, issues related to the implementation of the public investment program (PIP) and its coordination with the NPRS, and the budget process...

Nigeria - State Level Public Expenditure Management and Financial Accountability Review : A synthesis Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.5%
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...

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
46.42%
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.

Government of Republic of South Sudan Public Finance Management Assessment : Unity State

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.57%
The purpose of the public finance management assessment of South Sudan s Unity State is to assess the Public Finance Management (PFM) system performance of the state government using the Public Expenditure and Financial Accountability (PEFA) framework. The execution of the assessment was limited due to prevailing security issues in the state at the time of the assessment. The assessment team after analysis of the information available to them arrived at the following observations: 1) the budget is prepared with due regard to state government policy, which is consistent with the Government of the Republic of South Sudan (GRSS) framework; 2) an electronic payroll system was established during 2010; 3) an integrated financial management information system has been established; 4) legislative oversight has been strengthened, and 5) government-donor interaction has been strengthened. However, the assessment team also deduced that certain challenges are also to be addressed: i) meaningful budget performance reports are still not being produced...

Georgia Public Expenditure Review : Diagnostics of Public Investment Management System

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.42%
Generating growth and creating jobs within a sustainable fiscal framework is Georgia s biggest macroeconomic challenge. Although Georgia registered rapid growth of 5.7 percent a year during 2010-13, unemployment remains high at 15 percent. New growth companies, especially in tourism and other service sectors, did not generate enough formal or even informal employment. Fiscal policy played a crucial role in Georgia s recent growth performance with a fiscal stimulus driven post-crisis recovery which increased deficit and debt levels followed by fiscal consolidation during 2010-12 when recovery took hold. The weak execution of the budget in 2013 and policy uncertainty were largely responsible for the growth slowdown during the year. Tackling the growth and jobs agenda in Georgia will require significant investment in human and physical capital and the government has a large role to play here. Additional spending, where it is needed, should be undertaken within the fiscal consolidation agenda of the government, designed to help restore the macroeconomic buffers needed to secure stability and sustain confidence in the future. The change in government in 2012 marked a shift in fiscal policy with prioritization of recurrent social expenditures over capital spending...

Georgia : Public Expenditure and Financial Accountability Assessment 2012

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.54%
Georgia has advanced significantly its budgetary and financial managements systems since the previous PEFA assessment Report of 2008. The basic set of systems has been put in place for strategic budget planning, budget formulation and execution. The integrated public financial management system is being implemented and according to the Ministry of Finance (MoF), several key modules are already in place. These include treasury operations, spending institutions, budget preparation, payroll and external and internal debt management modules introduced by the MoF financial analytical service in January 2012. The full launch of the system is expected by the end of 2013. The introduction of international good practice in the budget cycle of the Government is well advanced, including robust systems for budget preparation, adequate chart of accounts, reliable execution (including accounting and reporting,) and sufficient controls. Important progress has been achieved on the front of program-based budgeting, furthering the Government's objective of greater results-focus in fiscal planning. The concept of program-based budgeting was adopted in the 2009 budget code...

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
56.58%
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)...

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
ENGLISH; EN_US
Relevância na Pesquisa
46.48%
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...

Province of Cordoba, Republic of Argentina : Public Financial Management Assessment; Provincia de Córdoba, Republica de Argentina : Evaluación de la Gestión de las FinanzasPúblicas

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.45%
This public financial management assessment for Cordoba has three main objectives: (i) to provide the provincial governments with a reference tool for dialogue and action to strengthen their public financial management (PFM) systems; (ii) to provide an assessment of provincial PFM systems, identifying and addressing their main fiduciary issues, as well as the impact of these issues on the implementation of World Bank operations; and (iii) to contribute to the World Bank's dialogue with Argentina's national and provincial authorities on fiduciary portfolio management and reliance on country systems. The study focuses on budget preparation and execution, with emphasis on budget comprehensiveness and performance, and on public accountancy and control. It describes strengths and weaknesses of the provincial systems and analyzes their impact on fiscal discipline and the allocation of resources. Chapter 2 of this assessment describes the economic and institutional framework of the Province of San Juan. Chapter 3 summarizes the province's main achievements and challenges ahead in public financial management reform...

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
46.51%
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)...

Bosnia and Herzegovina : A Fiduciary Update on Public Financial Management

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Sector Study; Economic & Sector Work
ENGLISH
Relevância na Pesquisa
56.57%
Bosnia and Herzegovina (BH) hopes to successfully conclude the Stabilization and Association Agreement (SAA) with the European Union (EU) by the end of 2006, upgrading BH as a potential candidate for EU membership. Entry into the EU will increasingly shape the future reform program of BH in several areas, including public financial management. Strategic planning has improved, and ownership is more evident. A key development was the country-wide Poverty Reduction Strategy Paper (PRSP), known as the Medium Term Development Strategy (MTDS), which was prepared jointly by the three governments. These efforts have helped to familiarize the governments with policy-based frameworks in a multiannual context, yet the link between policy and budget is still very weak. Externally financed technical assistance has helped to ameliorate the lack of capacity within the finance ministries. It is too early to say whether the medium-term expenditure framework (MTEF) will be sustained without continuing external support although there are indications that it is becoming the starting point for the preparation of annual budget rather than remaining as a standalone document. The overall financial management risk to Bank development policy lending (DPL) funds is moderate. Ample safeguards exist in the central bank to record and track foreign currency funds received under the Bank's DPL program. However...

Kosovo : Policy Note on Public Investment Management; Kosova - Shenim mbi politikat e menaxhimit te investimeve publike Kosovo - Izvestaj o politici upravljanja javnim investicijama

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Investment Review; Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46.45%
As Kosovo moves towards resolution of its political status, the attention of the authorities and of the international donor community is increasingly turning towards the need for modernization of Kosovo's economic and social infrastructure in order to facilitate sustained economic growth and development. This note looks further into the underlying causes and the actions that will be required to address them. The main conclusions of the note are that the fundamental causes of under spending on the capital spending program lie in the failure to plan and manage the program within a medium-term context and in the institutional capacity constraints that currently confront the public finance management (PFM) system. The note begins by providing a brief overview of the scale and composition of Kosovo's capital spending program (section B) and the institutional arrangements for public investment management (section C). It then goes on to look at the causes of the fall in the execution of the capital spending budget that occurred in 2006 (section D)...

Kosovo : Operational Financial Accountability Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.43%
The main objective of the Operational Financial Accountability Review (0FAR) has been to identify an agenda for addressing key challenges in the Public Financial Management (PFM) operational framework, and point to areas where additional donor support may be needed. The audience of the OFAR is both the Kosovar authorities and the donor community. The OFAR is not an audit; it is not intended to, and does not, provide assurance on the specific uses to which Bank funds have been, or may be applied. The OFAR focuses on PFM arrangements in the PISG (Provisional Institutions of self Government), rather than in the United Nations Interim Administration Mission in Kosovo (UNMIK) administration, as the OFAR is intended to be used as a tool for strengthening local administration, particularly in a context where the PISG are anticipated to gain increased authority over their own resources, and UN (and, indeed, donor) support might progressively dwindle. The scope of the proposed OFAR is less than that of a full-scope CFAA. The reduced scope of the OFAR has been determined on the basis of: 1) a preliminary assessment of areas of most significant need in terms of capacity and institutional building; 2) a review of existing analyses and support by the Bank (including project financial management) and other development organizations...

Mauritania : Improving Budget Management to Promote Sustainable Development and Reduce Poverty, Public Expenditure Review Update; Mauritanie - Ameliorer la gestion budgetaire pour promouvoir une croissance durable et reduire la pauvrete : revue des depenses publiques actualisee

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.44%
The Public Expenditure Review (PER) has provided a basis for analysis and action under the Public Sector Capacity Building Program(PRECASP), one of components is related to the improvement of public finance management and is expected to support the implementation of the measures proposed in this document. These analyses deal with issues closely related to this review, including (i) the problems faced by the financial sector and their impact on public finances; (ii) the issue of transparency with regards to the management of oil revenues, and (iii) medium-term and long-term macroeconomic projections that determine the prospects for growth and for achieving the Millennium Development Goals (MDGs). Its objectives are to identify ways to improve public financial management in the sector and to alleviate the constraints on agriculture development, with a view to increasing productivity and reducing poverty in rural areas. Moreover, the PRECASP will finance expenditure reviews in priority sectors. Oil-related research...

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
ENGLISH; EN_US
Relevância na Pesquisa
66.54%
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...