Country Financial Accountability Assessment
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Publication
Mongolia Public Expenditure and Financial Accountability: Performance Assessment Report 2021
(World Bank, Washington, DC, 2021-10-12)The objective of this PEFA assessment is to provide the Government of Mongolia (GoM) and its development partners with an objective, up-to-date diagnostic of the national-level public financial management (PFM) performance based on the latest PEFA methodology. The 2021 PEFA assessment is intended to provide an update of progress in PFM reforms since the last PEFA in 2015, and to establish a new PEFA baseline using the 2016 PEFA methodology. More specifically, this PEFA assessment (i) provides a clear and updated picture of Mongolia’s public finance systems and (ii) measures PFM systems, processes, and institutions that contribute to the achievement of desirable budget outcomes, aggregate fiscal discipline, strategic allocation of resources, and efficient service delivery. The PEFA assessment will (i) inform the government on areas of PFM strengths and weaknesses; (ii) facilitate and update the dialogue on the PFM action plan between the Government and development partners; (iii) support monitoring and evaluation of the Government’s PFM reform action plan by providing an updated performance baseline and relevant performance measures, and (iv) help development partners build budget support programs. -
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PEFA Assessment of Gender Responsive Public Financial Management: Ukraine
(World Bank, Kyiv, 2021-02-09)This assessment of gender responsive public financial management (GRPFM) for 2020 of the government of Ukraine (GoU) has been conducted using the draft Supplementary Framework for Assessing Gender Responsive Public Financial Management and is one of the first pilots using this framework. The purpose of the PEFA supplementary assessment on gender responsive budgeting (GRB) is to collect information on the extent to which gender is mainstreamed in Ukraine’s public financial management (PFM) system and to establish a baseline for future assessments. The government of Ukraine has been at the forefront of introducing and mainstreaming gender, so the assessment results are expected to facilitate the measurement of progress on an initiative that is already underway. -
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Timor-Leste Public Expenditure and Financial Accountability Assessment 2018: Public Financial Management Performance Report
(World Bank, Washington, DC, 2020-06)Timor-Leste is making good progress in nation-building and its emerging governance systems have progressively developed into a largely disciplined PFM system. The main objective of this PEFA assessment is to establish a new baseline for Public Financial Management (PFM) performance measurement based on the 2016 PEFA framework. The assessment covers the Central Government of Timor-Leste, including all budget units under the Consolidated Fund of Timor-Leste. The assessment was conducted between June 2018 and July 2019 and the period of analysis was 2015, 2016 and 2017. -
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Public Expenditure and Financial Accountability Assessment: Federal Democratic Republic of Ethiopia (Southern Nations, Nationalities and Peoples Region)
(World Bank, Washington, DC, 2020-04-13)The objective of the Public Expenditure and Financial Accountability (PEFA) assessment is to review the current performance of the public financial management (PFM) systems, processes, and institutions of the Southern Nations, Nationalities, and Peoples’ Region (SNNPR). The assessment is aimed at assisting the government in identifying PFM weaknesses that may inhibit effective delivery of services to its citizens and the realization of its development objectives in general. Furthermore, the findings of the PEFA assessment will assist the government in refining the PFM reform strategy that it has already developed and provide the basis for a coherent PFM reform program that can be supported by development partners (DPs), as well as through the government’s own initiatives. The regional PEFA assessment covered regional government budgeted units, the Office of Federal Auditor General (OFAG), and Parliament. The assessment shows the state of PFM performance of the region at the time of the fieldwork in November 2019. -
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Public Expenditure and Financial Accountability Assessment: Federal Democratic Republic of Ethiopia (Somali Regional State Government)
(World Bank, Washington, DC, 2020-03-11)The objective of the Public Expenditure and Financial Accountability (PEFA) assessment is to review the current performance of the public financial management (PFM) systems, processes, and institutions of the Somali regional government since the last assessment in 2015. The assessment is aimed at assisting the government in identifying PFM weaknesses that may inhibit effective delivery of services to its citizens and the realization of its development objectives in general. Furthermore, the findings of the PEFA assessment will assist the government in developing a PFM reform strategy and provide the basis for a coherent PFM reform program that can be supported by development partners (DPs), as well as through the government’s own initiatives. The Somali assessment covered regional government budgeted units, extra-budgetary units (EBUs), Office of the Regional Auditor General (ORAG), the regional council, public enterprises, and the chamber of commerce assessment shows the state of PFM performance of the region at the time of the fieldwork as of November 2019. The assessment management framework, oversight, and quality assurance are summarized in this report. -
Publication
Discussion Note on Strengthening the Parliament and Supreme Audit Institution Relationship to Enhance External Audit Performance in the Western Balkans
(World Bank, Washington, DC, 2020-01)The World Bank has been collaborating with finance, budget, and public accounts committees in the Western Balkans as part of a knowledge partnership focusing on strengthening financial oversight practices. Despite some gains in external auditing performance, the region continues to underperform when it comes to legislative scrutiny of audit reports. Therefore, the knowledge partnership includes a focus on how finance, budget, and public accounts committees discharge their responsibilities to scrutinize government performance using the audit reports produced by Supreme Audit Institutions (SAIs) in the region. The network of the SAIs of European Union (EU) candidate countries and potential candidates and the European court of auditors has identified the working relationship between SAIs and parliaments as a critical component for effective external audit. This discussion note is intended as a primer for dialogue between parliaments, SAIs, and practitioners on how to better define and strengthen the relationship between the external audit and legislative scrutiny stakeholders. It outlines the context and challenges, and also frames some questions that can help stakeholders reflect on the existing and aspirational nature of the relationship. The discussion note proceeds in five parts. First, the context for the discussion is outlined. Second, the accountability relationship between SAIs and parliaments is explored. Third, the main challenges for effective external audit and financial oversight is reviewed. Fourth, global and regional external audit benchmarks will be detailed. Finally, the challenges for the Parliament-SAI relationship in the Western Balkans will be examined and discussion questions framed around three areas of mutual interest for SAIs and parliaments - SAI independence; examination of the audit reports by the parliament; and follow-up on recommendations based on the audit reports. -
Publication
Performance Framework for Parliamentary Finance, Budget, and Public Accounts Committees in the Western Balkans
(World Bank, Washington, DC, 2020-01)The World Bank has been collaborating with parliamentary finance, budget, and public accounts committees in the Western Balkans as part of a knowledge partnership focusing on strengthening financial oversight practices. Many parliaments recognize the critical role they play approving the budget and ensuring it achieves its stated goals in an efficient and effective manner consistent with parliament’s appropriations. A gap persists between the international standards that touch upon the role of the parliament in the budget process - which have been developed by the global public finance community - and parliamentary assessment frameworks that speak to the performance of parliament, generally. The World Bank used international financial management standards and parliamentary assessment frameworks as the starting point for a multi-year initiative aimed at distilling and building consensus around financial oversight practices, reforms, successes, and challenges within the Western Balkans. -
Publication
Subnational Public Expenditure and Financial Accountability Assessment, 2019: Ukraine, Iziaslavskyi Rayon
(World Bank, Washington, DC, 2019-12-31)This Public Expenditure and Financial Accountability (PEFA) 2019 report is an assessment of the quality of the Ukrainian PFM system at the subnational level. More specifically, the PEFA assessment measures which processes and institutions contribute to the achievement of desirable budget outcomes, aggregate fiscal discipline, strategic allocation of resources, and efficient service delivery. A central government PEFA assessment and a subnational assessment at the oblast level were conducted in 2019. The main purpose of the 2019 PEFA assessment is to provide the government of Ukraine with an objective, up-to-date diagnostic of public financial management performance at the rayon level of subnational government based on the latest internationally recognized PEFA methodology. This assessment covers the Iziaslavskyi rayon administration which is composed of sixteen budgetary institutions. -
Publication
Public Expenditure and Financial Accountability Assessment: Federal Democratic Republic of Ethiopia (Tigray National Regional State)
(World Bank, Washington, DC, 2019-12-11)The objective of the Public Expenditure and Financial Accountability (PEFA) assessment is to review the current performance of the public financial management (PFM) systems, processes, and institutions of the Tigray regional government since the last assessment in 2015. The assessment is aimed at assisting the government in identifying PFM weaknesses that may inhibit effective delivery of services to its citizens and the realization of its development objectives in general. Furthermore, the findings of the PEFA assessment will assist the government in developing a PFM reform strategy and provide the basis for a coherent PFM reform program that can be supported by development partners (DPs), as well as through the government’s own initiatives. The assessment covers the Tigray Region, which is separate and independent from the federal government and qualifies as a subnational government in the PEFA methodology context. The Tigray regional assessment covered regional government budgeted units, extra budgetary units, the Office of the Regional Auditor General (ORAG), regional council, Tigray Chamber of Commerce, and public enterprises. The assessment shows the state of PFM performance of the region at the time of the fieldwork in November 2019. -
Publication
Public Expenditure and Financial Accountability Assessment: Federal Democratic Republic of Ethiopia (The City of Addis Ababa)
(World Bank, Washington, DC, 2019-12-02)On August 6, 2018, development partners (DPs) received an official request from the Ministry of Finance (MoF) to conduct public expenditure and financial accountability (PEFA) assessments for the federal government and selected regional governments and the city of Addis Ababa. The objective of the PEFA assessments is to review the current performance of the PFM systems, processes, and institutions of the city of Addis Ababa using the new 2016 PEFA framework and the 2016 supplementary guidelines on subnational government (SNG) assessments and to track progress using the 2011 PEFA framework since the last PEFA assessment, which was in 2015. The assessments are aimed at assisting the government in identifying PFM weaknesses that may inhibit effective delivery of services to its citizens and the realization of its development objectives in general. Furthermore, the findings of the PEFA assessments will assist the government in refining the PFM Strategy that it has already developed and provide the basis for a coherent PFM reform program that can be supported by DPs, as well as through the government’s own initiatives.