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Local Budgeting

Shah, Anwar
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
EN_US
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46.7%
This publication, Local Budgeting, provides a comprehensive guide for local administrators who are involved in designing and implementing budgetary institutions and who wish to improve efficiency and equity in service delivery and to strengthen internal and external accountability. It details principles and practices to improve fiscal management. It reviews techniques available in developing countries for forecasting revenues and expenditures, and it examines institutional arrangements for ensuring transparency and fiscal discipline. In addition, it outlines some strategies to deal with corruption in local revenue administration. With respect to budgeting, the volume discusses the decisions that need to be made in determining budget format and layout, including the scope of the budget, the degree of transparency of the legal requirements underlying the budget, and the extent to which the budget will emphasize inputs, outputs, and outcomes. Local Budgeting also discusses the role of the capital budget. It details how performance budgeting can serve as a tool for results-based accountability to citizens. It helps the non-specialist reader learn how to interpret budget documents to discover what the government is doing and how well it is performing its tasks. It highlights approaches to stakeholder inputs in the budget process. Finally...

Islamic Republic of Pakistan : Punjab Public Financial Management and Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.7%
The Country Financial Accountability Assessment - Pakistan (December 2003) concluded that there were substantial opportunities for consolidating current reforms throughout Pakistan, and for introducing additional reforms to further strengthen public financial accountability, which would require sustained policy level commitment at national, and provincial levels. This provincial Public Financial Management (PFM) and Accountability Assessment follow this theme of continuing reform. The PFM Performance Measurement Framework provides for a four-grade rating mechanism for measuring the attributes of PFM in a government against the benchmarks provided therein. It provides a useful mechanism for charting a path towards demonstrable improved PFM. The study notes that the reforms already underway are developing a strong trajectory for PFM improvement, and this report sets out the continuing concerns, challenges, and proposals for further reforms and development, while setting the issues for further negotiation, although most issues are within the capacity of the Punjab Provincial authorities. Areas for urgent additional reform are in the budget execution, accounting and audit areas, and specific areas for priority attention suggest the improvement of arrears information on expenditures and revenues; of frequent monitoring of fiscal risks arising from State-Owned Enterprises (SOEs)...

Republic of Honduras : Tegucigalpa Municipality PEFA

World Bank; PPIAF
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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46.72%
This Public Expenditure and Financial Accountability (PEFA) assessment of the public finance management (PFM) systems of the Municipality of the Central District of Honduras (AMDC) was prepared by a World Bank team, working closely together with the AMDC. The study is based on the Public Financial Management Performance Measurement Framework developed by the PEFA program. It incorporates the set of 28 indicators and 69 dimensions covering the entire budget cycle, drawing on international good practices for: (i) budget credibility; (ii) comprehensiveness and transparency; (iii) budget planning; (iv) predictability and control in budget execution; (v) accounting and reporting; and (vi) external scrutiny and audit. This assessment analyzes the performance of the Municipality of the AMDC PFM systems in terms of 28 high level performance indicators (PI) grouped into six core dimensions. International best practice standards are used as benchmarks for evaluating performance. The assessment provides a baseline against which PFM system performance can be assessed in future years; improved performance is reflected in higher ratings for the PIs. The PEFA assessment also may be used to help determine whether PFM reform strategies and action plans need to be adjusted.

Sierra Leone

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Relatório
EN_US
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This agriculture public expenditure review (AgPER) provides key background information and guidance in this endeavor by presenting and analyzing historic data on public spending on agriculture, examining the efficiency of spending, and identifying areas where additional funds can be applied effectively to achieve national agricultural policy and comprehensive Africa agriculture development program (CAADP) objectives. The goals of the AgPER in Sierra Leone are as follows: gain a better understanding of the countrys performance in the context of the 2003 Maputo declaration; draw lessons from the past in terms of budget execution in the agricultural sector and identify bottlenecks, inefficiencies, and deviations from goals; seek and recommend corrective actions for existing and future programs with a view to improving their impact and making them more efficient and equitable; initiate the implementation of the databases and methodology required for conducting similar reviews regularly and thus contribute to the institutionalization of the process; help the government establish an environment and capabilities for results-based management...

Making Education Spending Count for the Children of Autonomous Muslim Region of Mindanao

Australia DFAT; World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Relatório
EN_US
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46.72%
The project builds on support to DepEd ARMM through the Australian Aid Basic Education Assistance for Mindanao (BEAM) activity, and further initiatives by the World Bank and partners. Chapter two of this report proceeds with an introduction to ARMM’s development context, including the evolution of regional institutions and the basic education system. Chapter three describes the unique ARMM Public Expenditure Management ‘syndrome’ that contributes to the weaknesses analyzed in this report, and in turn informs its policy recommendations. Chapter four analyzes pub¬lic expenditures for basic education in terms of aggregate spending, expenditure composi¬tion, and specific challenges that the ARMM PEM syndrome poses for budgeting. Chapter five assesses budget execution and frontline delivery aspects of basic education resources, incorporating findings from the facilities survey. Chapter six summarizes the findings on public expenditure management for education in ARMM and derives recommendations both for reforms to ARMM institutions and for consideration by the transition commission and other stakeholders in the preparations for a new Bangsamoro political entity.

Comparative analysis of Navy and Marine Corps planning, programming, budgeting and execution systems from a manpower perspective

Barry, John C.; Gillikin, Paul L.
Fonte: Monterey, California; Naval Postgraduate School Publicador: Monterey, California; Naval Postgraduate School
Tipo: Tese de Doutorado Formato: xvi, 108 p. : ill. (some col.)
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"S. Dooley: Tertiary Reader"; Approved for public release, distribution is unlimited; This study provides analysis, conclusions and recommendations to assist the Deputy Commandant (DC), Manpower and Reserve Affairs Department (M&RA) and DC, Programs and Resources Department (P&R) in structure and process decisions concerning Marine Corps Manpower budget execution. DC, M&RA is the owner of the Marine Human Resource Development Process (HRDP) and the Military Personnel Marine Corps (MPMC) appropriation sponsor, while the DC, P&R has budgetary (1517) authority for MPMC budget execution. In contrast, the Navy has both sponsorship and 1517 authority within one cell at N1. By comparing these two services' organizational factors and Planning, Programming, Budgeting, and Execution Systems (PPBES), relevant differences surface, conclusions are drawn, and recommendations offered for improvements. Recommendations include realignment of 1517 authority within MPMC execution, and the melding of the Programs and Budget Branch of Manpower Plans Division, M&RA with the Military Personnel Branch, Fiscal Division, P&R (RFM). This new office will be responsible for all facets of MPMC programming, budgeting, and execution.; Captain, United States Marine Corps; Captain...

Democratic Republic of Congo - Public Expenditure Review (Vol. 1 of 2) : Executive Summary; Democratic Republic of Congo - Public expenditure review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
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46.7%
This report is based on the work carried out during the second half of 2002 in close collaboration with the Democratic Republic of Congo (DRC) government. It is part of a full range of efforts undertaken since July 2001 by the World Bank and the International Monetary Fund, the goal of which is to help the DRC set in place a modern and viable public expenditure management system, specifically capable of tracking the destination of resources and assessing the quality of the work and services produced with their assistance, particularly as regards expenditures of potential benefit to the poorer segments of the population. Also, the World Bank's Transitional Support Strategy for the DRC, dated June 2001, had proposed that a public expenditure review (the review) be performed in order to make the departments more effective and improve the transparency of public resource management. In this regard, it should be noted that the chapter one analysis led to the World Bank's decision to undertake more in-depth work on the following subjects: (i) management of so-called common expenditures...

West Bank and Gaza : Country Financial Accountability Assessment

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
46.78%
This CFAA is able to report major improvements in the public financial management (PFM) system of the West Bank and Gaza (WB&G) in the period since mid-2002. Recent areas of improvement are in budgeting (both development and execution) and in fiscal transparency. Other PFM include the following: 1) All Palestinian Authority (PA) revenues are now paid into the Central Treasury Account (the CTA), a single treasury account which brings together all government revenues and provides a single pool of funds out of which all expenditures are paid. 2) An orderly system of budgetary appropriation is now in force. 3) Reflecting these new and improved processes, the budget speeches and extensive background budget data are posted on a regular basis on the Ministry of Finance's (MOF) external website, itself a symbol of a new approach to transparency and improved budget management. 4) MOF is exercising firm control over budget expenditures - with the obvious caveat that the chronic post-September 2000 shortage of Budget funds has led to strict limits on non-wage expenditures and to continuous ad hoc adjustments...

Republic of Cape Verde : Country Financial Accountability Assessment

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
46.71%
The Country Financial accountability (CFAA) focuses on budget forecast, execution and control, as well as human resources of MFPDR and other specialized agencies. Upon the request of Cape Verde's technical and financial partners, the CFAA also covers food assistance. Risk assessment is an important component of the diagnostic. Risk concerns both the Cape Verde government (budget formulation, preparation, execution and monitoring) as well as its technical and financial partners in their financing of Cape Verde development and poverty reduction efforts. The goal is to assess the possibility that: (i) public resources have not been spent in line with defined and authorized budget objectives, (ii) the budget does not cover an important part of government activities, (iii) available information is not reliable and exhaustive and is not sufficient for an effective monitoring of budget execution, and (iv) resources are not spent efficiently or are misused.

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
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46.78%
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...

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
ENGLISH; EN_US
Relevância na Pesquisa
56.79%
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...

Moldova : Country Financial Accountability Assessment

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
46.72%
The overall conclusion of this report is that despite some progress in improving public financial management, the financial accountability framework in Moldova is weak and requires substantial strengthening. This has important implications for both the Government and the Bank: the Government will need to make a significant effort over a long period of time to attend the issues identified within this report; and the Bank cannot rely on the Moldovan financial accountability framework to ensure that funds are spent for intended purposes, but rather the Bank will need to review and assess each operation's financial management risks and arrangements on its own merit. It would be unrealistic and impractical for the authorities to try to simultaneously address the many recommendations in this report. The Development Action Plan (DAP) lists and prioritizes the main recommendations of this CFAA. The overall responsibility for the implementation of the DAP rests with the Ministry of Finance however the Ministry of Economy...

United Republic of Tanzania - Public Expenditure and Financial Accountability Review 2009

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH
Relevância na Pesquisa
46.77%
The budget analysis section constitutes the 'core analyses of the Public Expenditure and Financial Accountability Review (PEFAR) 2009 report. The rapid budget analysis 2009 and the budget execution analysis 2009 are two key inputs into the report's core analysis. The report presents an overview of the main findings and key messages of the various sector and thematic reports carried out as part of the rapid budget analysis and budget execution analysis of the 2008-09 cycle. The analysis in this part of the report utilizes both budget estimates and actual expenditure data. The budget estimate data used are as originally approved by the Parliament, while the actual expenditure data used are as generated from the Integrated Financial Management System (IFMS). The actual expenditure data are in some parts complemented by the data downloaded from the 'logintanzania' website, especially data for Local Government Authorities (LGAs). As much as possible, the analysis is cast from a medium term perspective, with both budget estimates and actual spending data giving a three year trend or more in order to make some meaningful comparison. The last stage of the analysis in this part addresses the question of whether actual expenditures in 2008-09 were consistent with the original approved budget. It also examines the question of whether the budget achieves its stated impact on the ground...

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
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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)...

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
46.7%
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...

Revising Vietnam's State Budget Law (2002) : Proposals Drawing on International Experience

World Bank
Fonte: World Bank, Vietnam Publicador: World Bank, Vietnam
Tipo: Economic & Sector Work :: Policy Note
ENGLISH; EN_US
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56.6%
This Policy Note is designed to inform the Government of Vietnam and National Assembly (notably the Committee on Finance and Budgetary Affairs, CFBA) discussions on the revision of the State Budget Law (SBL) (2002) by drawing on good international practices in budget management. It is part of the World Bank s ongoing policy dialogue with and advice to the Government and the National Assembly on revisions to the SBL (2002). The SBL (2002) has provided a strong basis for regulating Public Finance Management (PFM) in Vietnam since 2004, when the Law became effective. It has helped the government to allocate and spend public resources in an effective manner, thereby contributing to delivery of important public service outcomes. The SBL (2002), however, needs to be revised to enhance Vietnam s fiscal regulatory framework and accountability. The Policy Note covers seven broad areas including: (i) the coverage and layout of the SBL (2002); (ii) the budget framework for fiscal policy making; (iii) budget approval processes at the National Assembly and Provincial People s Councils; (iv) specific budget classification and definition issues; (v) intergovernmental fiscal relations; (vi) budget execution...

Uganda : Country Financial Accountability Assessment

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
46.73%
This Country Financial Accountability Assessment provides a well-informed and objective assessment, a diagnosis of problems, advice on their resolution, and an indication of the level of financial accountability risk in Uganda.. The report is structured as follows. Although, Uganda has a relatively well established legal and institutional framework for public sector financial management and accountability that is underpinned by the Constitution 1995, the Public Finance Act 1964 and the Treasury Accounting Instructions (Part I 1991 and Part II 1968). Section 1 of the report suggests that the present framework requires updating and strengthening and recommendations have been included to address the identified deficiencies. Section 2 of the Report contains proposals for further enhancing the budget and expenditure control system. Many of the incidences reported by the Auditor General point towards fraud, embezzlement and a waste in the use of public resources that exemplify the risks in budget execution. It also appears that insufficient attention is paid by Accounting Officers to their fiduciary responsibilities...

Brazil : Country Financial Accountability Assessment

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
46.76%
This Country Financial Accountability Assessment (CFAA) is also a "fiduciary" assessment, given it examines Brazil's Public Financial Management system, to form a judgment on the risk to Bank, and country funds within the Brazilian budget, and the level of accountability and transparency concerning such spending. Moreover, this CFAA will feed into the Bank's lending program, in particular a second Fiscal Reform and Structural Adjustment Loans in FY03. Partly reflecting the lack of a Public Expenditure Review, this CFAA also focuses on upstream budget development issues, including linkages with the government planning systems, as well as downstream budget execution issues. The Brazilian Government appears strongly committed to improving its public financial management, in particular, two major initiatives have been recently undertaken, which significantly impacts on public financial management: a) the Multi-Annual Plan for 2000-2003 adopted a new approach, aimed at improving resource allocation through a program-based approach covering all budget expenditures...

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
ENGLISH; EN_US
Relevância na Pesquisa
66.75%
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.

Estrategias que permiten optimizar la ejecución del presupuesto asignado al Ministerio de Defensa; Strategies to optimize allow the execution of the budget allocated to the ministry of defence

Páez Naranjo, Jenny Patricia; Salazar Gonzáles, Jair Antonio
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
SPA
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La ejecución presupuestal de la Unidad de Gestión General del Ministerio de Defensa Nacional se ha visto afectada por la deficiencia en los procesos implementados para determinar las proyecciones de ejecución por cada ordenador del gasto, teniendo en cuenta que en la mayoría de casos dichas proyecciones no coinciden con la ejecución real, se pretende sugerir planes de acción que transciendan en toda la institución para que se planee y ejecute de manera más eficiente y eficaz el presupuesto asignado a la Unidad de Gestión General del Ministerio de Hacienda y Crédito Público.; The budget execution of the unit of General management of the Ministry of national defense has been affected by the deficiency in the processes implemented to determine projections of execution by each computer spending, given that in the majority of cases these projections do not coincide with the actual execution, is intended to suggest plans of action that transcend any institution that is planned and run more efficiently and effectively the allocated budget the General management of the Ministry of finance and public credit unit.