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Public Financial Management Reform in the Middle East and North Africa : An Overview of Regional Experience - Individual Country Cases

World Bank
Fonte: World Bank Publicador: World Bank
Relevância na Pesquisa
66.32%
This report surveys the experience of Middle East and North Africa (MENA) countries on the topic of public financial management reform. Drawing upon a variety of sources, including Public Expenditure and Financial Accountability (PEFA) assessments, country financial accountability assessments, public expenditure reviews, and other documents and reports, and augmented as necessary by interviews with leading reformers, the report seeks to address several major questions. How do MENA countries compare with other comparable countries at similar levels of development with regard to their Public Financial Management (PFM) systems and practices? What has been the substantive content and thrust of PFM reforms in MENA over the last decade? Where have these reforms done well, and where have they struggled? What were the key ingredients for success or failure? And are there lessons in how these reforms were implemented that will be of value to other countries and the donor community?

Armenia : Public Financial Management Reform Priorities

World Bank
Fonte: World Bank Publicador: World Bank
Relevância na Pesquisa
66.32%
The objective of this paper is to provide practical recommendations for improving the effectiveness of the public financial management system as inputs to the envisaged Armenian public financial management (PFM) reform strategy. The paper aims at providing a comprehensive analysis of most of the key elements of the financial management system thus supplementing existing analyses undertaken for each function in isolation. By doing so, the paper aims at contributing to the reaching of consensus among key stakeholders to public financial management and the financial management reform process in Armenia including within the Ministry of Finance, line ministries, elected officials, control agencies, the interested public and international partners. The report is structured as follows: chapter two provides a review of budget formulation processes. Chapter three assesses budget execution. Chapter four looks at capacity, organization and motivation and Information and Communication Technology (ICT) support issues. Finally...

Public Financial Management Reform in the Middle East and North Africa : An Overview of Regional Experience - Overview and Summary

World Bank
Fonte: World Bank Publicador: World Bank
Relevância na Pesquisa
66.33%
This report surveys the experience of Middle East and North Africa (MENA) countries on the topic of public financial management reform. Drawing upon a variety of sources, including Public Expenditure and Financial Accountability (PEFA) assessments, country financial accountability assessments, public expenditure reviews, and other documents and reports, and augmented as necessary by interviews with leading reformers, the report seeks to address several major questions. How do MENA countries compare with other comparable countries at similar levels of development with regard to their Public Financial Management (PFM) systems and practices? What has been the substantive content and thrust of PFM reforms in MENA over the last decade? Where have these reforms done well, and where have they struggled? What were the key ingredients for success or failure? And are there lessons in how these reforms were implemented that will be of value to other countries and the donor community?

India : Synthesis Study of Public Financial Management and Accountability in Urban Local Bodies

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
66.34%
This study assesses the current state of Public Financial Management and Accountability (PFMA) systems in Indian urban local bodies. It identifies, analyzes, and documents good practices, focusing on their existing context, success factors, and replicability. It is important to mention that urban governance in India is a state subject and there are vast differences in the levels of reform that have achieved in different states. For the purpose of comparison, this study has developed good practice benchmarks in each PFMA area and used those to compare practices across Urban Local body (ULB)s. The study analyzes linkages between the legislative, budgeting, implementation, reporting, and oversight process in urban local bodies. Benchmarks and indicators have been developed for each strategic area. Analysis of policy, practice, and progress in each strategic area has also been conducted. This study synthesizes existing literature on PFMA in urban local bodies, identifies key PFMA areas where focused attention was required...

The Islamic Republic of Iran : Report on Public Financial Management, Procurement, and Expenditure Systems in Iran

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
66.32%
This review aims to describe, and to the extent possible, analyze public expenditure management systems in Iran, including those involved in budget formulation and execution, financial management, procurement, and oversight (but not the management of the civil service). As such, it contains elements of a Public Expenditure Review, a Country Financial Accountability Assessment, and a Country Procurement Assessment Report. The report stops short of recommending additional or different reforms or action programs, pending further collaborative work within the agreed multiyear program. This report presents a baseline of understanding, bolstered by selected analytical and comparative diagnoses, on which the Bank can begin to tailor its work with Iran in the area of public financial management. The main chapters of the report thus summarize the size, structure, and functioning of the Iranian budget system, covering public spending performance, resource allocation, and expenditure execution. The final chapter contains a framework for assessing public financial risk in Iran, which summarizes the salient risk characteristics of the Iranian system and efforts to attenuate them. This framework could provide an agenda for future discussions on follow-up work.

Ghana : 2005 External Review of Public Financial Management, Volume 1, Main Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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66.32%
The 2005 External Review of Public Financial Management (ERPFM) consists of two volumes. The first volume is the main text, while the second volume comprises statistical annexes. In the first chapter of volume I, after this introduction, macroeconomic developments are assessed, including aggregate fiscal discipline and the risks to the fiscal outlook and macroeconomic stability. The next chapter focuses on budget management and the Ghana Poverty Production Strategy (GPRS). After a brief review of recent revenue trends, public expenditure management (PEM) is assessed in more detail through examining budget predictability and reliability and the implications for the strategic resource allocation role of the budget and the operational efficiency of public spending. The extent of alignment of the budget with GPRS is also reviewed. Finally, challenges to improving public expenditure management are discussed. The last chapter examines accountability issues through an assessment of the progress in implementing the new regulatory framework for public financial management, including the Financial Administration Act, the Public Procurement Act and the Internal Audit Agency Act, as well as the Budget and Public Expenditure Management System (BPEMS) and Integrated Personnel and Payroll Database (IPPD) systems. Volume II presents three annexes with information complementing the analysis of the main report and a Statistical Annex

Public Financial Management Reform in the Middle East and North Africa : An Overview of Regional Experience

Beschel, Robert P. Jr.; Ahern, Mark
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Relevância na Pesquisa
66.32%
One of the most important functions that governments perform is mobilizing financial resources and deploying them to achieve their objectives. According to the most recent World Bank data, governments throughout the Middle East and North Africa (MENA) region spent approximately US$407 billion dollars in 2007 in delivering their policy, regulatory and service functions. This report is divided into two volumes. The first volume summarizes the results and presents the conclusions of this analysis. The second provides the individual economy case studies and templates upon which many of these conclusions are based. This report seeks to reflect upon this experience and better understand the nature of the Public Financial Management (PFM) challenges confronting the economies of the MENA region. Turning to the substance of these reforms, it asks where are they performing well and where are they struggling? To what extent are these economies dealing with common problems stemming from similar administrative traditions and comparable levels of development, or unique challenges grounded within their own particular historical or bureaucratic experience? The analysis also seeks to understand the type of PFM reforms that have been implemented across the region in the last decade...

The Republic of Sierra Leone : Public Financial Management Performance Assessment Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
66.31%
This assessment finds that the government of Sierra Leone has supplemented the improved legislative framework by establishing the National Revenue Authority and internal audit units. Procedural innovations were put into place for budget planning and monitoring. In addition, a new Integrated Financial Management and Information System (IFMIS) has replaced the old, unsustainable Financial Management and Accounting System (FMAS). Weaknesses included lack of budget credibility and predictability, fiscal management challenges, weaknesses in expenditure control (including payroll), and low levels of transparency. The Government considered that much remained to be done to move the system to a level that is capable of directing resources to priority areas and support high quality expenditure outcomes. This Public Expenditure and Financial Accountability (PEFA) progress report represents the most recent independent assessment.

Capacity Constraints and Public Financial Management in Small Pacific Island Countries

Haque, Tobias A.; Knight, David S.; Jayasuriya, Dinuk S.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
66.32%
Drawing on Public Expenditure and Financial Accountability assessment scores from 118 countries, this paper provides the first comparative analysis of public financial management performance in small Pacific Island Countries (PICs). It applies a Tobit regression model across the full cross-country sample of Public Expenditure and Financial Accountability scores and country variables to identify potential causes for the observed underperformance of Pacific Island countries relative to other countries of similar income. First, the analysis finds small population size to be negatively correlated with Public Expenditure and Financial Accountability scores, with the "population penalty" faced by small Pacific Island countries sufficient to explain observed underperformance. Second, through application of a new capacity index of Public Expenditure and Financial Accountability dimensions, it finds strong evidence in support of the hypothesis that small population size impacts scores through the imposition of capacity constraints: with a limited pool of human capital...

A feasibility study into the use of a single local financial management system for the Department of the Navy

Southerland, Gary W
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
ENG
Relevância na Pesquisa
76.25%
Approved for public release; distribution is unlimited; This thesis investigated the feasibility of implementing a single Navy-wide local financial management system. In this era of downsizing and budget cuts, the government is looking for opportunities to spend funds more efficiently. One initiative which is starting to pay dividends is consolidating finance and accounting systems. The Navy-wide implementation of the Standard Accounting and Reporting System family of accounting systems is nearly complete. This system, however, provides no financial management capability to local managers. These managers must independently organize their local financial management systems. This thesis evaluated the feasibility of taking this consolidation process one step further; to the local level. It used the Fund Administration and Standardized Document Automation System (FASTDATA) local financial management system as a baseline for analysis. It evaluated the system's capabilities and its acceptability by operational users. It was determined by the research that a single Navy-wide local financial management system is feasible. FASTDATA performed extremely well and users find it to be a very acceptable system. FASTDATA has the potential to fill the role as the Navy- wide local financial management system. However...

Marine Corps Financial Management Officer training in the 1990's

Mellon, Judith J.
Fonte: Monterey, California: Naval Postgraduate School Publicador: Monterey, California: Naval Postgraduate School
Tipo: Tese de Doutorado Formato: viii, 121 p.
EN_US
Relevância na Pesquisa
76.21%
Approved for public release; distribution unlimited.; This thesis evaluates the adequacy of the current training programs provided to Marine Corps financial officers with the primary Military Occupational Specialty (MOS) 3404. Using the responses from a financial training questionnaire which was distributed to Marine financial officers, and interviews with selected senior financial officers. The thesis explores how training programs can be enhanced to best prepare these officers for the 1990's. This research concludes that: (1) Financial officers will need to be versatile to deal with the changing financial systems in the 1990's. (2) The Financial Management Officers Course can be improved by adding a supervisory perspective of disbursing and exposure to the other financial management areas. (3) The Marine Corps Practical Comptrollership Course should be targeted at officers with approximately three years experience and an advanced course should be developed. (4) More intra-MOS training should be encouraged.; Captain, United States Marine Corps

Afghanistan : Public Financial Management and 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
66.31%
This document reports on a public financial management performance assessment (PFMPA) for the Government of Afghanistan (GoA). The assessment was conducted with the particular objective of updating the PFMPA published in June 2008 to provide the GoA with an objective, indicator led assessment of the public financial management (PFM) system in a concise and standardized manner, to form an updated understanding of the overall fiduciary environment of the PFM system, and to assist in identifying those areas in need of further reform and development. The assessment provides a common information pool with establishment of new baselines against which further progress in PFM development can be assessed. The scope of the assessment is the on-budget activities of the national level budget entities. For the purposes of this report, on budget refers to all operations, including donor financed programs and project financing, and their intended use, which are under the full control of the GoA and are reported in the budget documentation. This is comprehensive of most of Afghanistan's general government sector financial operations since most general government sector revenue and expenditure is on budget and...

Hashemite Kingdom of Jordan - Institutional Financial Management Capacity Assessment (IFMCA) : Education and Social Development Sectors

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
66.32%
During the past decade, the Government of Jordan implemented a full-fledged adjustment program with continuous support from the International Monetary Fund (IMF) and the World Bank. Economic growth during the last few years of the 1990s was over four percent, despite adverse external political factors. Gross Domestic Product (GDP) growth reached almost 5 percent in 2002, and was around 7 percent in 2004. Jordan graduated from the IMF program of support in July 2004. A World Bank report described Jordan as a star performer among emerging countries in terms of its structural reform achievements. In 2005, the government issued a ten-year strategic plan, the national agenda, which aimed to 'improve the quality of life of Jordanians through the creation of income-generating opportunities, the improvement of standards of living, and the guarantee of social welfare.' The plan set ambitious macroeconomic performance targets, to be achieved during the coming decade and clearly articulated performance measures to be used to monitor progress towards their achievement. The current Institutional Financial Management Capacity Assessment (IFMCA) selected two sectors the education and social development which are of importance to the Government of Jordan. Both sectors feature prominently in the government's recent national agenda and the Country Assistance Strategy (CAS). Both are being supported through a number of World Bank-supported projects and Economic Sector Works (ESWs).

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
66.33%
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...

Public Financial Managment in Aceh : Measuring Financial Management Performance in Aceh's Local Governments; Pengelolaan Keuangan Ppublik di Aceh : Mengukur Kinerja Pemerintah Daerah di Aceh

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH
Relevância na Pesquisa
66.32%
This economic report holds that capacity in financial management varies widely across local governments in Aceh. While some local governments achieve reasonable outcomes in financial management capacity, others are lagging far behind. Capacity in key aspects of financial management also varies within individual local governments. Average outcomes indicate particular weaknesses in accounting and reporting, cash management and external audit.

Province of Buenos Aires, Republic of Argentina : Public Financial Management Assessment; Argentina - Provincia de Buenos Aires : 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
66.31%
The assessment for the Province of Buenos Aires was prepared jointly by the Ministry of Finance of the Province of Buenos Aires and the World Bank (WB) on the basis of findings from missions. It seeks to: (i) provide the provincial government with a reference tool for dialogue and action to strengthen their public financial management systems; (ii) assess the province's PFM systems and identify and address their main fiduciary issues, as well as their impact on the implementation of World Bank operations; and (iii) contribute in a broader sense to the dialogue between the Bank and Argentina's national and provincial authorities regarding fiduciary portfolio management and reliance on the country's systems. The assessment was prepared based on the findings of missions that visited Argentina in the period 2006-2009 and is based on 2006 to 2008 fiscal years. It was completed with a closing mission and workshop that took place in La Plata, on June 25, 2012 to incorporate the provincial government comments in the final version.

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
66.34%
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...

Ghana - Joint Review of Public Expenditure and Financial Management

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH
Relevância na Pesquisa
66.32%
This Chapter discusses Ghana's efforts in 2009 and 2010 to restore macro-economic stability through fiscal consolidation. It underlines that a substantial fiscal adjustment was undertaken, and yielded important results in terms of foreign currency reserves position, consumer prices and exchange rate stability. The adjustment mostly took the form of expenditure containment, and had initially a significant impact on overall economic activity through its negative impact on aggregate demand. This effect was compounded by the absence of relay from the private sector, which found it difficult to access credit from a domestic financial sector crippled with non performing loans, the latter originating for a large extent from the continued accumulation of public expenditure arrears. Meanwhile, Ghana improved domestic resource mobilization, though from a low base. This joint review of public expenditure and financial management is an attempt to fill this gap and re-focus attention on public expenditure effectiveness. The review aims at providing a comprehensive picture of public expenditure patterns. It focuses on a set of sectors...

Mali - Public Expenditure Management and Financial Accountability Review : Public Financial Management Performance Report; Mali - Revue des depenses publiques et de la responsabilite financiere de l'etat

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH
Relevância na Pesquisa
66.32%
The public financial management (PFM) performance assessment in Mali covered all central government revenues and expenditures and the institutions responsible for their management. This means that the assessment covered central government ministries and institutions, along with their de concentrated units in the regions (governors' staff); and autonomous government agencies, of which there were 82 at the time of the assessment. The report consists of: a brief review of Mali's economic situation and the legal and institutional framework for public financial management (section two); a description of the background and the scores attributed to each PEFA performance indicator (section three); and a summary of the Government's reform program and the institutional factors that are likely to impact planning and implementation of reforms (section four).

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
66.31%
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...