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Author: Cem Dener
Publisher: World Bank Publications
Published: 2011-04-26
Total Pages: 179
ISBN-13: 0821387537
DOWNLOAD EBOOK?Financial Management Information Systems: 25 Years of World Bank Experience on What Works and What Doesn?t? was prepared as an updated and expanded version of the FMIS review report drafted in 2003, to highlight the achievements and challenges observed during the design and implementation of Bank funded FMIS projects since 1984.
Author: Russell Wildeman
Publisher: African Books Collective
Published: 2012-02-29
Total Pages: 59
ISBN-13: 1920409823
DOWNLOAD EBOOKThe implementation of the Public Finance Management Act (PFMA), 1999 is reviewed in this book, focussing on the development and reform of financial governance arrangements after 2000. South Africa has a long way to go to ensure that financial reforms are translated into service delivery gains. Implementing reforms and making sure that citizens benefit is proving difficult, yet the convergence of various government agencies in addressing financial governance is beginning to inspire the kind of confidence needed to overcome the country's financial governance challenges. The authors find that, despite the challenges, the PFMA has begun to make a difference and, if properly implemented, may still provide the ground for a fundamental transformation of public-sector service delivery.
Author: Jens Kromann Kristensen
Publisher: World Bank Publications
Published: 2019-11-24
Total Pages: 168
ISBN-13: 146481466X
DOWNLOAD EBOOKThis project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
Author: Great Britain. Treasury
Publisher: Stationery Office Books (TSO)
Published: 2007
Total Pages: 69
ISBN-13: 9780115601262
DOWNLOAD EBOOKDated October 2007. The publication is effective from October 2007, when it replaces "Government accounting". Annexes to this document may be viewed at www.hm-treasury.gov.uk
Author: J. C. Pauw
Publisher:
Published: 2002
Total Pages: 404
ISBN-13:
DOWNLOAD EBOOKAuthor: National Treasury (South Africa)
Publisher:
Published: 2007
Total Pages: 22
ISBN-13: 9780621371529
DOWNLOAD EBOOKAuthor: Mr. Fabien Gonguet
Publisher: International Monetary Fund
Published: 2021-08-11
Total Pages: 21
ISBN-13: 1513583042
DOWNLOAD EBOOKPublic financial management (PFM) consists of all the government’s institutional arrangements in place to facilitate the implementation of fiscal policies. In response to the growing urgency to fight climate change, “green PFM” aims at adapting existing PFM practices to support climate-sensitive policies. With the cross-cutting nature of climate change and wider environmental concerns, green PFM can be a key enabler of an integrated government strategy to combat climate change. This note outlines a framework for green PFM, emphasizing the need for an approach combining various entry points within, across, and beyond the budget cycle. This includes components such as fiscal transparency and external oversight, and coordination with state-owned enterprises and subnational governments. The note also identifies principles for effective implementation of a green PFM strategy, among which the need for a strong stewardship located within the ministry of finance is paramount.
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
Published: 1999-07-01
Total Pages: 84
ISBN-13: 9781557757876
DOWNLOAD EBOOKTraditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Author: Bernard Harborne
Publisher: World Bank Publications
Published: 2017-03-01
Total Pages: 334
ISBN-13: 1464807671
DOWNLOAD EBOOKSecuring Development: Public Finance and the Security Sector highlights the role of public finance in the delivery of security and criminal justice services. This book offers a framework for analyzing public financial management, financial transparency, and oversight, as well as expenditure policy issues that determine how to most appropriately manage security and justice services. The interplay among security, justice, and public finance is still a relatively unexplored area of development. Such a perspective can help security actors provide more professional, effective, and efficient security and justice services for citizens, while also strengthening systems for accountability. The book is the result of a project undertaken jointly by staff from the World Bank and the United Nations, integrating the disciplines where each institution holds a comparative advantage and a core mandate. The primary audience includes government officials bearing both security and financial responsibilities, staff of international organizations working on public expenditure management and security sector issues, academics, and development practitioners working in an advisory capacity.
Author: Sue Arrowsmith
Publisher: Cambridge University Press
Published: 2013-01-17
Total Pages: 449
ISBN-13: 1107028329
DOWNLOAD EBOOKThis book examines the regulatory rules on public procurement in selected African countries and provides a comparative analysis of key regulatory issues.
