Integrated Fiduciary Assessment
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Publication
Pakistan, Sindh Province - Public financial management accountability assessment
(World Bank, 2009-09-18)This report presents the public financial management and accountability assessment (PFMAA) for Pakistan's Sindh province. The assessment uses the public expenditure and financial accountability (PEFA) 2005 framework, which comprises 31 performance indicators to evaluate: (i) the six core public financial management (PFM) dimensions (credibility of the budget; transparency and comprehensiveness; policy-based budgeting; predictability and control in budget execution; accounting, recording, and reporting; and external scrutiny), and (ii) the extent to which donor practices and the management of donor funds affect the PFM systems in the country. This assessment report highlights the likely impact of PFM weaknesses on budgetary outcomes, aggregate fiscal discipline, the strategic allocation of resources, and efficient service delivery. -
Publication
India - Himachal Pradesh Public Financial Management Accountability Assessment
(World Bank, 2009-06-01)The objective of this indicator-led analysis is to provide an integrated assessment of the Public Financial Management (PFM) system of the Government of Himachal Pradesh (GoHP). The analysis draws on the International Monetary Fund fiscal transparency code and other international standards. The analysis proposes to measure and benchmark PFM performance of the state across a wide range of developments over time. The findings are expected to contribute towards strengthening and implementation of the state's PFM reform strategy and in defining priorities and may serve as a baseline against which progress on PFM performance can be measured over time. The thirty-one indicators for the state's PFM system focus on the basic qualities of a PFM system, linking to existing good international practices. Assessments are classified as A (excellent), B (good), C (opportunities for some improvement), and D (in need of improvement in some areas). The indicators cover: 1) the results of the PFM system in terms of actual expenditures and revenues by comparing them to the original approved budget, as well as the level of and changes in expenditure arrears; 2) transparency and comprehensiveness of the PFM system; 3) the performance of the key systems, processes and institutions in the budget cycle; and 4) the elements of donor practices which impact the performance of the PFM system. -
Publication
Balochistan Province, Pakistan : Procurement Systems Performance Assessment
(Washington, DC, 2007-05)Balochistan is the largest province in Pakistan, with 44 percent (347,000 sq. kms.) of the land area but only 5 percent of the population (6.5 million). The province is blessed with a large number of natural resources which are to a great extent unexplored and unutilized. It has an 1100-kilometer coastline which can prove to be an important trade corridor in the region by connecting China and Central Asian republics in the north to the sea in the south and India, Bangladesh in the East. Economic development is needed to deal with significant structural problems both political and socio-economic. Under the auspices of The World Bank, this intervention for assessing the procurement systems of the provincial with the objective of benchmarking the performance of procurement management systems was embarked upon. This report covers the assessment for the province of Balochistan undertaken in the month of September 2006. This snapshot of procurement systems performance assessment is mainly based on historical data and current practices observed during the mission. -
Publication
Pakistan - Balochistan Province : Public Financial Management and Accountability Assessment
(Washington, DC, 2007-05)This document reports on a Public Financial Management and Accountability Assessment (PFMAA) for the province of Balochistan. The study was commissioned jointly by the World Bank, the Asian Development Bank (ADB), the UK Department for International Development (DfID), and the European Commission (EC). The Government of Balochistan welcomed the initiative of the World Bank, ADB, DFID and EC in carrying out the PFM assessment. The provincial Finance Department is also working on framing new financial rules in order to streamline utilization of funds while ensuring transparency in financial management.. The PFMAA was conducted against 31 Public Financial Management (PFM) performance measurement indicators in accordance with the Public Expenditure and Financial Accountability (PEFA) framework. -
Publication
Pakistan - Punjab Province : Public Financial Management and Accountability Assessment
(Washington, DC, 2007-05)This document reports on a Public Financial Management and Accountability Assessment (PFMAA) for the province of Punjab. The study was commissioned jointly by the World Bank, the Asian Development Bank (ADB), the UK Department for International Development (DfID), and the European Commission (EC). The Government of Punjab (GoPj) managed the process through a Steering Committee chaired by the Finance Secretary. This summary assessment uses the indicator-led analysis to provide an integrated assessment of the Punjab Province's PFM system against the six core dimensions of PFM performance and provides a statement of the likely impact of those weaknesses on budgetary outcomes, on aggregate fiscal discipline, and on the strategic allocation of resources and efficient service delivery. The PFMAA was conducted against 31 Public Financial Management (PFM) performance measurement indicators in accordance with the Public Expenditure and Financial Accountability (PEFA) framework. -
Publication
Pakistan - North West Frontier Province : Public Financial Management and Accountability Assessment
(Washington, DC, 2007-05)The North West Frontier Province (NWFP) is the third largest province of Pakistan. The province is landlocked and the land routes to the north are few and difficult, passing through hilly terrain. The province itself is largely mountainous, with only 30 percent cultivated land. Nearly 50 percent of the population lives in the mountainous and arid areas. The province shares a long border with eastern and southern Afghanistan and most of its population has the same ethnic background (Pushtoon) as parts of bordering Afghanistan. This document reports on a Performance Measurement Framework (PFM) assessment by describing the existing financial systems briefly and rating these systems against the laid down indicators of the PFM Performance Measurement Framework. The study has been conducted in line with the Public Financial Management Performance Measurement Framework, using six critical dimensions of performance for an open and orderly PFM system. -
Publication
Afghanistan - Managing Public Finance for Development : Volume 2, Improving Public Financial Management
(Washington, DC, 2005-12)Afghanistan's reconstruction has made considerable progress during the past four years. Led by the Government with international support but relying mostly on the energy and initiative of the Afghan people, reconstruction has resulted in solid achievements -- rapid economic growth, unprecedented primary school enrollments including enrollments for girls, great expansion of immunization, rehabilitation of major highways, a new and stable currency, promulgation of a new Constitution, Presidential and Parliamentary elections, return of refugees, and demobilization of militias. Public finance management has made a major contribution to these successes. Yet the challenges remain enormous. The main objective of this Afghanistan Public Finance Management Review is to consolidate, deepen, and present in an accessible, action-oriented form the knowledge base on Afghanistan's public finance system, review recent progress, analyze key challenges, and put forward options and recommendations for moving forward. This main report is supplemented by four additional volumes, covering public finance management performance and procurement (Volume 2); key cross-cutting issues (Volume 3); selected sector studies (Volume 4); and security sector expenditures (Volume 5). -
Publication
Afghanistan - Managing Public Finance for Development : Volume 1, Main Report
(Washington, DC, 2005-12)Afghanistan's reconstruction has made considerable progress during the past four years. Led by the Government with international support but relying mostly on the energy and initiative of the Afghan people, reconstruction has resulted in solid achievements -- rapid economic growth, unprecedented primary school enrollments including enrollments for girls, great expansion of immunization, rehabilitation of major highways, a new and stable currency, promulgation of a new Constitution, Presidential and Parliamentary elections, return of refugees, and demobilization of militias. Public finance management has made a major contribution to these successes. Yet the challenges remain enormous. The main objective of this Afghanistan Public Finance Management Review is to consolidate, deepen, and present in an accessible, action-oriented form the knowledge base on Afghanistan's public finance system, review recent progress, analyze key challenges, and put forward options and recommendations for moving forward. This main report is supplemented by four additional volumes, covering public finance management performance and procurement (Volume 2); key cross-cutting issues (Volume 3); selected sector studies (Volume 4); and security sector expenditures (Volume 5). -
Publication
Afghanistan - Managing Public Finance for Development : Volume 4, Case Studies of Selected Sectors
(Washington, DC, 2005-12)Afghanistan's reconstruction has made considerable progress during the past four years. Led by the Government with international support but relying mostly on the energy and initiative of the Afghan people, reconstruction has resulted in solid achievements -- rapid economic growth, unprecedented primary school enrollments including enrollments for girls, great expansion of immunization, rehabilitation of major highways, a new and stable currency, promulgation of a new Constitution, Presidential and Parliamentary elections, return of refugees, and demobilization of militias. Public finance management has made a major contribution to these successes. Yet the challenges remain enormous. The main objective of this Afghanistan Public Finance Management Review is to consolidate, deepen, and present in an accessible, action-oriented form the knowledge base on Afghanistan's public finance system, review recent progress, analyze key challenges, and put forward options and recommendations for moving forward. This main report is supplemented by four additional volumes, covering public finance management performance and procurement (Volume 2); key cross-cutting issues (Volume 3); selected sector studies (Volume 4); and security sector expenditures (Volume 5).