Other Financial Accountability Study

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    Public Expenditure and Financial Accountability Assessment of Kajiado County, Kenya
    (World Bank, Washington, DC, 2018-11) World Bank
    The subnational Public Expenditure and Financial Accountability (PEFA) assessment seeks to ascertain the performance of the public financial management (PFM) system of county governments using the PEFA methodology. So far, the Government of Kenya has gained experience in the application of the PEFA methodology by undertaking four national PEFA assessments over the years, the latest of which was carried out in 2017 and the report is due for completion in 2018. However, this is the first subnational assessment to be carried out in Kenya following the adoption of a devolved system of government. It is notable that the national and subnational PEFA assessments are being almost done concurrently, and this is important because both levels of government share the same PFM system, implying that evidence-based reform agenda can be implemented simultaneously after areas of improvements are identified. The subnational assessments, which covered 6 out of 47 counties, have been jointly financed by the World Bank and International Development Research Centre (IDRC) through the Kenya Institute for Public Policy Research and Analysis (KIPPRA).
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    Public Expenditure and Financial Accountability Assessment of Kakamega County, Kenya
    (World Bank, Washington, DC, 2018-11) World Bank
    The subnational Public Expenditure and Financial Accountability (PEFA) assessment seeks to ascertain the performance of the public financial management (PFM) system of county governments using the PEFA methodology. So far, the Government of Kenya has gained experience in the application of the PEFA methodology by undertaking four national PEFA assessments over the years, the latest of which was carried out in 2017 and the report is due for completion in 2018. However, this is the first subnational assessment to be carried out in Kenya following the adoption of a devolved system of government. It is notable that the national and subnational PEFA assessments are being done almost concurrently, and this is important because both levels of government share the same PFM system, implying that an evidence- based reform agenda can be implemented simultaneously after areas of improvements are identified. The subnational assessments, which covered 6 out of 45 counties, have been jointly financed by the World Bank and the International Development Research Centre (IDRC) through the Kenya Institute for Public Policy Research and Analysis (KIPPRA).
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    Public Expenditure and Financial Accountability Assessment of Nakuru County, Kenya
    (World Bank, Washington, DC, 2018-11) World Bank
    The subnational Public Expenditure and Financial Accountability (PEFA) assessment seeks to ascertain the performance of the public financial management (PFM) system of county governments using the PEFA methodology. So far, the Government of Kenya has gained experience in the application of the PEFA methodology by undertaking four national PEFA assessments over the years, the latest carried out in 2017 and the report due for completion in 2018. However, this is the first subnational assessment to be carried out in Kenya following the adoption of a devolved system of government. It is notable that the national and subnational PEFA assessments are almost being done concurrently and this is important because both levels of government share the same PFM system implying that an evidence-based reform agenda can be implemented simultaneously after areas that require improvements are identified. The subnational assessments, which covered 6 out of 47 counties, have been jointly financed by the World Bank and International Development Research Centre (IDRC) through the Kenya Institute for Public Policy Research and Analysis (KIPPRA).
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    Public Expenditure and Financial Accountability Assessment of Makueni County, Kenya
    (World Bank, Washington, DC, 2018-11) World Bank
    The subnational Public Expenditure and Financial Accountability (PEFA) assessment seeks to ascertain the performance of the public financial management (PFM) system of county governments using the PEFA methodology. So far, the Government of Kenya has gained experience in the application of the PEFA methodology by undertaking four national PEFA assessments over the years, the latest of which was carried out in 2017 and the report is due for completion in 2018. However, this is the first subnational assessment to be carried out in Kenya following the adoption of a devolved system of government. It is notable that the national and subnational PEFA assessments are being done almost concurrently, and this is important because both levels of government share the same PFM system, implying that evidence-based reform agenda can be implemented simultaneously after areas of improvements are identified. The subnational assessments, which covered 6 out of 47 counties, have been jointly financed by the World Bank and International Development Research Centre (IDRC) through the Kenya Institute for Public Policy Research and Analysis (KIPPRA).
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    Public Expenditure and Financial Accountability Assessment of West Pokot County, Kenya
    (World Bank, Washington, DC, 2018-11) World Bank
    The rationale for the public expenditure and financial accountability (PEFA) assessment is to provide a clear and deeper understanding about the functioning of public financial management (PFM) systems as well as the organizational aspects of existing institutions at county levels. The results of the analysis provide useful insights into relevant entry points for desired PFM-related reforms and a benchmark for the necessary upgrade of the PFM systems which are still in the early stages of development within Kenya’s devolved units of government. This assessment was organized and commissioned by Kenya Institute for Public Policy Research and Analysis (KIPPRA) in collaboration with the World Bank and involves other organizations. KIPPRA also carried out the actual survey and assessment and was responsible for management and monitoring of the exercise. The assessment period covers three financial years, namely FY2013-14, FY2014-15, and FY2015-16, and focused on various indicators and dimensions as defined in the PEFA assessment tools.
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    Public Expenditure and Financial Accountability Assessment of Baringo County, Kenya
    (World Bank, Washington, DC, 2018-11) World Bank
    The subnational Public Expenditure and Financial Accountability (PEFA) assessment seeks to ascertain the performance of the PFM system of county governments using the PEFA methodology. So far, the Government of Kenya has gained experience in the application of the PEFA methodology by undertaking four national PEFA assessments over the years, the latest of which was carried out in 2017 and the report is due for completion in 2018. However, this is the first subnational assessment to be carried out in Kenya following the adoption of a devolved system of government. It is notable that the national and subnational PEFA assessments are being done almost concurrently, and this is important because both levels of government share the same public finance management (PFM) system, implying that evidence-based reform agenda can be implemented simultaneously after areas of improvements are identified. The subnational assessments, which covered 6 out of 47 counties, have been jointly financed by the World Bank and International Development Research Centre (IDRC) through the Kenya Institute for Public Policy Research and Analysis (KIPPRA).
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    Georgia Public Expenditure and Financial Accountability Performance Assessment Report: Municipality of Martvili
    (World Bank, Washington, DC, 2018-10) World Bank
    The purpose of this PEFA assessment is to provide an objective analysis of the present performance of the PFM system in the Municipality of Martvili against the PEFA indicators. This PEFA establishes a PEFA baseline using the 2016 PEFA methodology. The assessment covers expenditures by subnational government budgetary units. Overall, the results of the PEFA show that public financial management systems in the Municipality of Martvili are strong in terms of budget execution and control as the country’s PFM reform action plan has been implemented.
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    Georgia Public Expenditure and Financial Accountability Performance Assessment Report: City of Batumi
    (World Bank, Washington, DC, 2018-10) World Bank Group
    The purpose of this PEFA assessment is to provide an objective analysis of the present performance of the PFM system in the City of Batumi against the PEFA indicators. This PEFA provides an assessment of PFM in the municipality and establishes a PEFA baseline using the 2016 PEFA methodology. The assessment covered expenditures by subnational government budgetary units. Revenues are collected by the Georgia Revenue Services on behalf of the municipality and this was considered not applicable. There are no extra-budgetary units and no local government below the municipality level. The assessment team visited the municipality from June 5 to 9, 2018 (fieldwork for the assessment). The financial years covered for indicators that required assessing over three years are 2015 to 2017. Overall, the results of the PEFA show that public financial management systems in the City of Batumi are strong and improved as the PFM Reform Action Plan has been implemented. The aggregate expenditure side of the budget performs largely according to plan. The Georgian Treasury consolidates cash balances in the treasury single account on a daily basis. A cash flow forecast is prepared annually for the year to come and is updated quarterly on the basis of actual inflows and outflows often due to relatively frequent supplementary budget. Budgetary units are able to plan and commit expenditure for one year in advance on the basis of quarterly ceilings, in accordance with the budgeted appropriations and commitment releases. An overriding feature of PFM in the Georgia both at the Central and Subnational levels of government has been the development and good use of Information Technology in budget preparation, budget execution (accounts, commitment control, and cash management), personnel and payroll, revenue services, and procurement. The application of the IT has been developed in-country based on business processes in each of the subject areas (redefined as necessary) and not on the reconfiguration of business practices to suit software. This adoption of IT solutions combined with the internet as a vehicle for its implementation by competent and trained personnel (with appropriate control) has been fundamental to the development of strengths in PFM. The integration of IT, internet and personnel has resulted in PFM’s positive effectiveness and efficiency.
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    Georgia Public Expenditure and Financial Accountability Performance Assessment Report: City of Tbilisi
    (World Bank, Washington, DC, 2018-10) World Bank
    The purpose of this Public Expenditure and Financial Accountability (PEFA) assessment is to provide an objective analysis of the present performance of the PFM system in the City of Tbilisi against the PEFA indicators. This PEFA provides an update of progress in PFM in the municipality since the last PEFA in 2014 and establishes a new PEFA baseline using the 2016 PEFA methodology. The assessment covered expenditures by subnational government budgetary units. Revenues are collected by the Georgia Revenue Services on behalf of the municipality and this was considered not applicable. There are no extra-budgetary units and no local government below the municipality level. Overall, the results of the PEFA show that public financial management systems in the City of Tbilisi are strong and improved as the PFM Reform Action Plan has been implemented. The aggregate expenditure side of the budget performs largely according to plan. There is an impressive array of information regarding the finances of the municipality. As a result, the budget documents include most of the basic, and much of the supplementary information, required to support a transparent budget process. Information on performance plans and achievements in service delivery outputs and outcomes across the sectors under the municipality is very good. However, a strategic selection process is lacking in managing the public investment program although monitoring and reporting of implementation is sound. Good progress has been made towards a comprehensive medium-term expenditure framework based on a program budgeting for results approach. There is an effective budget calendar although the issuance of ceilings could be made timelier. The legislature has sufficient time to carry out its scrutiny function.
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    Regional Study on the Management, Control, and Recording of Fixed Assets: Latin America and the Caribbean
    (World Bank, Washington, DC, 2017-10) Gourfinkel, Dmitri
    This report represents a series of studies on the status of the implementation of the International Public Sector Accounting Standards in the Latin America region. The first report of this series, Public Sector Accounting and Financial Information in Latin America, was developed by the World Bank team and issued in April 2015. The general purpose of this second report is to document the status of the management, control, and recording of fixed assets in the countries surveyed, and to propose a comprehensive asset management model to strengthen the region’s public financial management systems in terms of public sector accounting, public investment, transparency, and accountability. The report aims to address the following asset management challenges: (a) accounting methodologies that have been adopted or implemented in the surveyed countries do not necessarily capture all government fixed assets; (b) incomplete or unreliable information on infrastructure assets and projects and other fixed assets, as well as on the provisions related to their upkeep and replacement, creates obstacles to improving public investment policies and enhancing the region’s ability to promote productivity and competitiveness; (c) greater control of fixed assets is directly related to the improvement of transparency and accountability indexes; and (d) governments’ inability to obtain an objective picture of their financial position and performance limits the quality of analysis on the efficient use of public resources related to electoral commitments, fiscal stability, and economic growth in the medium and long term.