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From governmental accounting into national accounts: adjustments diversity and materiality with evidence from the Iberian countries central governments

Jesus, M.; Jorge, S.
Fonte: Universidad Nacional de Colombia Publicador: Universidad Nacional de Colombia
Tipo: Artigo de Revista Científica
Publicado em //2014 ENG
Relevância na Pesquisa
55.93%
In a context where Governments around the world acknowledge a need for more informative governmental financial reporting to improve financial sustainability, the European Council is proposing EU member-States to adopt IPSASs-based standards to all subsectors of the General Government Sector (GGS), which are recognised as also allowing improving government finance statistics reliability. Consequently, the Governmental Accounting (GA) role of running and reporting on Governments’ budgets for purposes of decision-making and accountability is changing to include being a part in the EU budgetary and monetary policy, namely within the Euro zone. Such being considered, this paper objective is twofold. First, it aims at starting a debate in the literature concerning the ability of GA as it is across Europe to meet the European System of National and Regional Accounts (ESA) requirements concerning GGS data. This assumes particular relevance in a context where the two systems have to coexist, but given that budgetary reporting (GA) is the main input to ESA reporting (NA), reconciliation between the two systems is required. The second objective is of a more technical nature, empirically demonstrating diversity and materiality of the main adjustments to be made when converting GGS data from GA into NA. This assessment of adjustments diversity and materiality is done by using evidence for Portugal and Spain...

Fiscal Federalism in Switzerland : Relevant Issues for Transition Economies in Central and Eastern Europe

Dafflon, Bernard; Tóth, Krisztina
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
56.08%
Its highly fragmented structure of local governments and serious horizontal fiscal imbalances make Switzerland a surprisingly powerful model for Eastern European countries that are currently facing the challenge of fiscal decentralization. In spite of the substantial differences in the tradition and current practice of intergovernmental fiscal relations, transition economies may learn valuable lessons from the Swiss case in the fields of direct democracy, horizontal cooperation, expenditure and revenue assignment, and fiscal discipline. Among other conclusions, the authors suggest that subnational authorities can effectively fend off recentralization attempts of the central government if they engage in spontaneous cooperation to enhance the efficiency of public service provision. Together with an adequate fiscal equalization scheme, interjurisdictional cooperation also permits the reconciliation of the objective of an increasing devolution of powers with the existing regional disparities. The authors also show that the principle of subsidiarity can best be safeguarded by anchoring the expenditure and revenue powers of subnational governments in the constitution or in a similarly strong law. With regard to fiscal discipline, the combination of a "golden rule" with direct democratic instruments of budget control is proven to be successful in enhancing the accountability of local politicians toward their constituencies.

General Purpose Central-provincial-local Transfers (DAU) in Indonesia : From Gap Filling to Ensuring Fair Access to Essential Public Services for All

Shah, Anwar; Qibthiyyah, Riatu; Dita, Astrid
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
46.11%
Indonesia has come a long way from centralized governance to decentralized local governance, and today Indonesia ranks among the most decentralized developing countries. The Government of Indonesia is revisiting all aspects of local governance to make appropriate legal and institutional adjustments based on lessons leaarned during the past decade. An important area of this re-examination and possible reform is the central financing of subnational expenditures. The system of intergovernmental finance represents one of the most complex systems ever implemented by any government in the world. The system is primarily focused on a gap-filling approach to provincial-local finance in an objective manner to ensure revenue adequacy and local autonomy but without accountability to local residents for service delivery performance. This paper takes a closer look at Dana Alokasi Umum -- the most dominant program of unconditional central transfers to finance provincial-local government expenditures in Indonesia. The paper also presents illustrative simulations of alternative programs and compares these with the existing Dana Alokasi Umum allocations. The paper concludes that super complexity leads to lack of transparency, inequity, and uncertainty in allocation. Simpler alternatives are available that have the potential to address autonomy and equity objectives while also enhancing efficiency and citizen-based accountability. Such alternatives would represent a move away from the complex gap-filling approach to simple output-based transfers to finance operating expenditures. Capital grants would deal with infrastructure deficiencies. And the alternatives would institute fiscal capacity equalization as a residual program with an explicit standard to ensure that all local jurisdictions have adequate means to deliver reasonably comparable levels of public services at reasonably comparable levels of tax burdens across the country.

Cameroon - The Path to Fiscal Decentralization : Opportunities and Challenges

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.12%
Decentralization in Cameroon is an instrument to meet multiple objectives. This report takes stock of Cameroon s experience with decentralization. It examines whether the design has been coherently formulated and preconditions for decentralization have been put in place. It also suggests short to medium-term proposals to make the process work better, within the constraints of significant data limitations. The design of the decentralization process in Cameroon reflects the normative approaches to decentralization-assuming benign officials and policy makers, and stipulating a normative allocation of responsibilities. In reality, a political economy story is at play, as suggested by developments in the positive literature that drop the assumption of disinterested officials. The legal framework relating to decentralization is overlapping, cumbersome and contradictory, and in many respects open to different interpretations. The main difficulty is that decentralized functions are ill-defined and not distinct from deconcentrated operations of the central government. This report examines the building blocks of the decentralization framework-starting in chapter one with a description of the status quo and the methods to be used. In chapter two discuss the unclear legal framework in Cameroon. The fuzzy spending responsibilities and lack of effective strategy to address the extent and scope of decentralization are examined in chapter three. The weaknesses in information flows and public financial management (PFM) issues...

Fiscal Decentralization in Developing and Transition Economies: Progress, Problems, and the Promise

Shah, Anwar
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
EN_US
Relevância na Pesquisa
46.12%
The author discusses the revolution in public sector thinking that is transforming the public sectors of developing and transition countries. Countries are reconsidering their fiscal systems and searching for the right balance between central government control and decentralized governance. Political decentralization has advanced in most countries. Subnational expenditures in developing countries as a percentage of total public expenditures have also increased over the past two decades. However, the process is far from complete. In many countries, the central government is still involved in the delivery of local services, local governments have few sources of own-revenues, local governments have limited access to borrowing for capital projects, and the design of intergovernmental transfers does neither address regional fiscal equity nor convey appropriate incentives for fiscal discipline, improved service delivery performance, and accountability to citizens. Decentralized public governance can help realign public sector incentives through greater accountability to citizens...

Public Expenditures for Decentralized Governance in Honduras : Towards Restoring Fiscal Consolidation

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.15%
Fiscal consolidation remains the central challenge facing Honduras, mainly due to increasing current expenditures. The widening fiscal deficit has been driven by a significant increase in current expenditures. These increased current expenditures, which add rigidity to the budget, have occurred at the expense of investments. The efficiency of spending remains a key constraint. Limited improvements, especially in health and education outcomes despite high allocations to these sectors, suggest the need to improve the efficiency and quality of expenditures. Increased public expenditures have not delivered in terms of growth and improved public services, and whether the country is ready for decentralization remains an open question. Growing fiscal deficits and weak public financial management practices have constrained the ability of the central government to implement and finance the decentralization process. Current decentralization targets would pose significant fiscal challenges to the central government. The deterioration of the fiscal deficit is not a result of fiscal decentralization. However...

Honduras Public Expenditure Review : Towards Restoring Fiscal Consolidation

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.15%
Fiscal consolidation remains the central challenge facing Honduras, mainly due to increasing current expenditures. The widening fiscal deficit has been driven by a significant increase in current expenditures. These increased current expenditures, which add rigidity to the budget, have occurred at the expense of investments. The efficiency of spending remains a key constraint. Limited improvements, especially in health and education outcomes despite high allocations to these sectors, suggest the need to improve the efficiency and quality of expenditures. Increased public expenditures have not delivered in terms of growth and improved public services, and whether the country is ready for decentralization remains an open question. Growing fiscal deficits and weak public financial management practices have constrained the ability of the central government to implement and finance the decentralization process. Current decentralization targets would pose significant fiscal challenges to the central government. The deterioration of the fiscal deficit is not a result of fiscal decentralization. However...

Central-Local Government Relations in Thailand : Improving Service Delivery

World Bank
Fonte: Bangkok Publicador: Bangkok
EN_US
Relevância na Pesquisa
46.18%
Addressing regional disparities in access to public services is an emerging development challenge for Thailand. A well-functioning system of Central-Local Government Relations and proactive expenditure policy can help achieve this goal. Providing responsive and accountable public services are necessary for maintaining trust of the citizens in government and fostering cohesion within a unitary state like Thailand. Without a reversal of current regional disparities in access to public services and addressing tensions that are present in the central-local architecture, Thailand runs the risk of eroding public trust in government and leading to further polarization. Thailand has a significant opportunity to improve delivery of public services by: (i) making access to public services more uniform across the country; (ii) transitioning fully to a unitary decentralized form of government with clearly demarcated roles and accountability structures between different levels of government (especially within health and education sectors) and to administratively consolidate Laos into larger more financially viable entities; and (iii) establishing national service delivery standards...

Debt Management Performance Assessment : Ethiopia

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.12%
The DeMPA is a methodology for assessing public debt management performance through a comprehensive set of indicators spanning the full range of government debt management functions. The DeMPA tool presents debt performance indicators along with a scoring methodology. This report pertains to a debt management performance assessment of Ethiopia in 2013, and provides an overview of strengths and weaknesses in government debt management. The following are the significant findings of this assessment: 1) no formal debt management strategy in place, although significant progress has been made over time; 2) there is good coordination and information sharing between the fiscal and monetary authorities and the debt managers; 3) There are documented procedures for external and domestic borrowings as well as for on-lending and loan guarantees; 4) an efficient single treasury account is not yet in place, and surplus cash is invested at low rates; 5) there is an understanding of operational risk but not yet a formal framework for operational risk management; and 6) there are complete and timely debt records for all central government debt and guarantees...

Strengthening Institutions for the Preparation of Government Budgets

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
56.09%
The Government of Zimbabwe (GOZ) faces difficult choices in managing the size of its civil service wage bill. The Government understands the need to watch the escalating wage bill carefully and put in place a strategy to steer it to a sustainable level as early as possible. Historical and international comparisons suggest that an overall wage bill of around 10 percent of GDP should be the medium-term target. This note illustrates that Zimbabwe could take immediate steps in 2010 and 2011 that will put it on the path of a sustainable level of wage bill in the medium-term. The focus of efforts to contain the wage bill should be on short-term measures because designing and implementing a medium-term approach to wage bill management would be too challenging in view of prevailing economic uncertainty and complex political reality. The note covers the staff employed by the Central Government, including uniformed services and staff employed by the Grant-in-Aided (GIA) institutions. The staff employed by local governments and public enterprises are excluded because direct transfers from the central budget to local government and public enterprises are rather small. (annex A has an outline of the institutional aspects of civil service in Zimbabwe). Given the paucity of information...

Zimbabwe Public Expenditure Notes : Managing Government Wage Bill for Sustained Recovery

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
56.06%
The Government of Zimbabwe (GOZ) faces difficult choices in managing the size of its civil service wage bill. The Government understands the need to watch the escalating wage bill carefully and put in place a strategy to steer it to a sustainable level as early as possible. Historical and international comparisons suggest that an overall wage bill of around 10 percent of GDP should be the medium-term target. This note illustrates that Zimbabwe could take immediate steps in 2010 and 2011 that will put it on the path of a sustainable level of wage bill in the medium-term. The focus of efforts to contain the wage bill should be on short-term measures because designing and implementing a medium-term approach to wage bill management would be too challenging in view of prevailing economic uncertainty and complex political reality. The note covers the staff employed by the Central Government, including uniformed services and staff employed by the Grant-in-Aided (GIA) institutions. The staff employed by local governments and public enterprises are excluded because direct transfers from the central budget to local government and public enterprises are rather small. (annex A has an outline of the institutional aspects of civil service in Zimbabwe). Given the paucity of information...

The Role of the Integrated Financial Adviser in the Government of India

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
56.05%
The research paper compares the various thoughts and models of the finance function in the Indian Central Government with those that exist worldwide, presents the analytical underpinnings of why some aspects of a particular model may be suitable to the Indian position, and provides the Government of India with options and courses of action. The paper offers historical and current perspective (chapters two and three) on the development of the role of Financial Adviser (FA), comparative lessons from other countries on how they have structured this position (chapter four), suggestions on appropriate training and certification programmes for financial advisers and their key support staff and opportunities for commensurate career development that makes the FA position more attractive for Government of India (GoI) officers and talented applicants (chapters five and six).

Autonomy with Equity and Accountability : Toward a More Transparent, Objective, Predictable and Simpler (TOPS) System of Central Financing of Provincial-Local Expenditures in Indonesia

Shah, Anwar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
46.13%
During the past decade, Indonesia has transformed itself from centralized governance to decentralized local governance. Local governments were given extensive expenditure responsibilities while keeping the tax system centralized. To finance decentralized provincial-local expenditures, Indonesia implemented a new system of intergovernmental finance. This paper provides a review of the equity and efficiency implications of the current system of central-provincial-local transfers. It finds that the system of intergovernmental finance represents one of the most complex systems ever implemented by any government in the world. The system is primarily focused on a gap-filling approach to provincial-local finance to ensure revenue adequacy and local autonomy but without accountability to local residents for service delivery performance. This is done through a great degree of academic rigor using highly complex procedures. The complexity leads to a lack of transparency, inequity and uncertainty in allocation as well as creating incentives for jurisdictional fragmentation and reducing own-tax effort. Simpler alternatives are available that have the potential to address equity objectives while also enhancing efficiency and citizen-based accountability. Such alternatives would represent a move away from complex gap filling and special allocation approaches to simple...

Stabilization and Fiscal Empowerment : The Twin Challenges Facing India's States, Volume 1. Executive Summary and Main Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Infrastructure Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.12%
India, home to more than one billion people, has experienced rapid growth over the past decade, averaging about six percent per year between 1992/93 and 2003/04. The agenda backed in this report is one that receives widespread support from both the central and state governments in India. The fiscal stress of the late nineties gave rise to an intense state-level reform effort. Six years on, this report documents the many initiatives undertaken by the states to restore fiscal sustainability, and become more effective agents of development. It outlines successes, lessons learnt, and highlights further challenges, on both the expenditure side (chapter two) and the revenue side (chapter three). It also looks at the incentive framework within which the states operate (chapter four), and asks whether there is a feasible reform package that will take the states not only out of fiscal crisis, but strengthened to meet the development challenges which confront them. This chapter provides the context for what follows by outlining the role and increasingly divergent performance of the state governments (section two)...

Government of Republic of South Sudan Public Finance Management Assessment : Northern Bahr el Ghazal State

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
56.11%
The purpose of this assessment is to assess the public finance management (PFM) system performance of the Northern Bahr el Ghazal State Government (NBGSG). The assessment is one of a number of public expenditure and financial accountability (PEFA) assessments being conducted in South Sudan. The PEFA assessment is focused on the PFM systems of NBGSG in South Sudan and the county of Aweil West, one of NBGS's six counties. The state governments are implementing the same PFM reform programs as at the central government level, with the help of Ministry of Finance and Economic Planning (MoFEP) and key spending agencies (for example, health), supported by technical assistance from donors, particularly United Nations Development Programme (UNDP): economic planning project, local government and recovery project, and rapid capacity placement initiative. The sequence is similar to that of the central government PFM reform program, with initial strong emphasis on strengthening planning and budgeting systems and using the same techniques. Reforms in budget execution are also similar...

South East Europe Municipal Finance Review : Local Government Finance in the Western Balkans

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research; Economic & Sector Work :: Other Public Sector Study
ENGLISH; EN_US
Relevância na Pesquisa
46.12%
This report addresses the limited access to local governments of data and knowledge of municipal finance issues in South East Europe (SEE). The objective of the analytical work under the SEE Municipal Finance Review (MFR) aims to (i) contribute to improved understanding of local government management and finance in the SEE Region; and (ii) contribute to improving the quality and consistency of key municipal finance data for improved evidence based policy making. The analysis presented in this report comprises the first attempt to review and analyze a regional set of disaggregated sub-national finance data in the SEE Region. Main findings of the MFR are presented in this report. Following an introductory chapter, chapter 2 provides an overview of the decentralization framework in the SEE Region, including on the administrative and political structure of sub-national governments, their population size and distribution, and the service functions assigned to local governments. Chapter 3 explains in more detail the local government finance framework. This includes an overview of the structure and composition of sub-national finances...

Romania - Reining in Local Government Spending

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Poverty Study
ENGLISH
Relevância na Pesquisa
46.13%
Sub-national Governments play an important role in the Romanian public sector. In 2009, sub-national spending was equivalent to 8.5 percent of gross domestic product (GDP). Romania has frequently adjusted its system for financing sub-national government over the last decade. These changes reflect ongoing Government concerns over the performance of local governments as well as attempts to increase the transparency and stability of the intergovernmental fiscal relationship. The most recent reform proposals reflect a more immediate concern: the government deficit. In an effort to meet aggregate targets for cuts in spending, the Government has been debating measures to reduce the local wage bill, cut transfers to local governments, and restrain local arrears. The principal objective of this technical assistance has been to advise the Government on the design and implementation of such efforts, and to suggest directions for longer-term structural reforms. Romania has a two-tier structure of local government. The national territory is divided into 41 counties (judets) and the city of Bucharest. These are then divided into various categories of second-tier local governments...

Decentralization, Democracy, and Development : Recent Experience from Sierra Leone

Zhou, Yongmei
Fonte: World Bank Publicador: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH
Relevância na Pesquisa
46.12%
In 2004, the government of Sierra Leone opted for a rethink of its national governance arrangement by embarking on the resuscitation of democratically elected local government after 32 years experimenting with central government appointed district and municipal governments. The decision by the government and the people of Sierra Leone was driven by a primary consideration to address the country's seeming nonperformance in the areas of citizens' participation in governance and responding to the needs of citizens as it relates to attainment of the Millennium Development Goals (MDGs) as well as ensuring poverty reduction in the country. This book is a retrospective of the decentralization reform process in Sierra Leone from 2003-07. During this period, the Government of Sierra Leone (GoSL) reestablished elected district and urban councils across the country, transferred certain responsibilities for primary services and local investment and some financial resources to the new councils, and invested heavily in building the administrative infrastructure and capacity of the local councils. The author is partners who were intimately involved in the reform. Through recording various aspects of the process and reflecting on the observations and learning during that time...

The Growth in Government Domestic Debt : Changing Burdens and Risks

Hanson, James A.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH
Relevância na Pesquisa
46.13%
This paper analyzes the recent growth of government domestic debt, including central bank debt, using a new data base on government domestic debt in developing countries with large, open financial systems. On average, government domestic debt grew much faster than GDP between 1994 and 2004 and became larger than foreign debt. The rapid growth of domestic debt reflects financial crises, the growth of central bank debt and the greater attractiveness to governments of issuing domestic debt as well as the recent increase in demands for it. Both its attractiveness and the increased demands for it reflect the current benign international environment to some degree. The main risk of government debt, domestic or foreign, remains its overall size relative to a country's fiscal, financial, and political institutions. While government domestic debt can help the domestic private capital market, large domestic debt, like large external debt, has risks. For example, there can be "sudden stops" in the demand for domestic debt as well as in foreign lending. Governments need to be aware of the risks and burdens in domestic debt issue-crowding out small borrowers...

A process (re)turn? Path dependencies, institutions and performance management in Swedish central government

Modell, Sven; Jacobs, Kerry; Wiesel, Fredrika
Fonte: Academic Press Publicador: Academic Press
Tipo: Artigo de Revista Científica
Relevância na Pesquisa
65.89%
Recent central government reforms have signalled a transition away from output-based governance and control to a more citizen-orientated and outcome-focused performance management ethos. Prior research suggests that this may give rise to institutional inc