Assessing and Reforming Public Financial Management : a New Approach.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Allen, Richard (Autor), Schiavo-Campo, Salvatore (Autor), Garrity, Colum (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington : World Bank Publications, Nov. 2003.
Colección:Other World Bank Bks.
Temas:
Finance, Public.
Expenditures, Public.
Finances publiques.
Dépenses publiques.
Expenditures, Public
Finance, Public
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Preface
  • Acknowledgments
  • Executive Summary
  • Abbreviations and Acronyms
  • ASSESSMENTS OF PUBLIC EXPENDITURE MANAGEMENT: RATIONALE AND CONTEXT
  • What Is Public Expenditure Management?
  • This Study's Purpose and Objectives
  • Genesis of Assessments of Public Expenditure Management and Financial Accountability
  • FIDUCIARY RISK AND FINANCIAL ACCOUNTABILITY
  • Risk
  • Accountability
  • Operational Implications
  • THE MAIN INSTRUMENTS FOR ASSESSMENTS
  • World Bank Public Expenditure Reviews
  • World Bank Country Financial Accountability Assessments.
  • World Bank Country Procurement Assessment Reports
  • IMF Reports on the Observance of Standards and Codes of Fiscal Transparency
  • World Bank-IMF Public Expenditure Tracking Assessments and Action Plans for Heavily Indebted Poor Countries
  • EC Audits
  • DFID Assessments of Fiduciary Risk
  • Questionnaires, Checklists, and Other Tools
  • METHODOLOGY AND MAIN FINDINGS
  • Methodology and Sources
  • Coverage of the Instruments
  • Similarities
  • Differences
  • Institutional and Governance Content
  • Summary
  • RECOMMENDATIONS AND ISSUES FOR FURTHER CONSIDERATION.
  • Increasing Integration and Improving Coordination and Cooperation
  • Institutional and Governance Considerations
  • Follow-up and Performance Monitoring
  • Who Assesses the Assessors?
  • Developing a Programmatic and Modular Approach
  • A CONCLUDING WORD
  • ANNEX 1 SCOPE AND APPLICATION OF THE MAIN INSTRUMENTS
  • World Bank Public Expenditure Reviews
  • World Bank Country Financial Accountability Assessments
  • World Bank Country Procurement Assessment Reports
  • IMF Reports on the Observance of Standards and Codes of Fiscal Transparency.
  • World Bank-IMF Public Expenditure Tracking Assessments and Action Plans for Heavily Indebted Poor Countries
  • EC Audits
  • DFID Assessments of Fiduciary Risk
  • EC and OECD Support for Improvement in Governance and Management in Central and Eastern Europe
  • UNDP CONTACT Guidelines
  • ANNEX 2 MEASURING PERFORMANCE IN PUBLIC FINANCIAL MANAGEMENT-GUIDANCE FROM THE DEVELOPMENT ASSISTANCE COMMITTEE, OECD
  • Key Issues
  • Purpose
  • Guiding Principles
  • Good Practices in Diagnostic Work
  • Good Practices in Performance Measurement
  • ANNEX 3 TECHNICAL MAP OF THE ASSESSMENT INSTRUMENTS
  • REFERENCES.
  • ABOUT THE AUTHORS
  • INDEX
  • BOXES
  • 1 The role of assessments in promoting dialogue between donors and recipient governments, and reform
  • 2 Components of public expenditure management
  • 3 Multiple assessments result in myriad recommendations in Burkina Faso
  • 4 How an integrated approach can strengthen assessments
  • A2.1 What is a diagnostic review?
  • A2.2 Current diagnostic tools
  • A2.3 Improving public oversight of public expenditures
  • A2.4 Partners support government-led diagnostic process in Tanzania
  • A2.5 Elements of a performance measurement framework
  • FIGURES.

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