Items in this collection

Now showing 1 - 10 of 101
  • Publication
    Tajikistan Agrifood Sector and Public Expenditure Review
    (World Bank, Washington, DC, 2021-06-30) World Bank
    Tajikistan’s agrifood system has had a steady and growing presence domestically and in the Central Asia region, but still faces many constraints. Agriculture is significantly affected by climate change due to the high vulnerability of its natural environment and the low adaptive capacity of both farmers and the public sector. Coronavirus (COVID-19) disruptions amplified the latter and highlighted the need for more constructive relationships between public policy and the private sector, not only to respond to imminent challenges brought by the current crisis, but also to implement longer-term solutions for resilient development. This report reviews key issues characterizing the agrifood sector in Tajikistan (Chapter 1), assesses how the agrifood sector fared in the face of COVID-19 (Chapter 2), and discusses key findings regarding agricultural public expenditure policies (Chapter 3). Chapter 4 presents recommendations for building a better future.
  • Publication
    Performance Framework for Parliamentary Finance, Budget, and Public Accounts Committees in the Western Balkans
    (World Bank, Washington, DC, 2020-01) World Bank
    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
    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) World Bank
    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
    Subnational Public Expenditure and Financial Accountability Assessment, 2019: Ukraine, Iziaslavskyi Rayon
    (World Bank, Washington, DC, 2019-12-31) World Bank
    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
    Subnational Public Expenditure and Financial Accountability Assessment, 2019: Ukraine, Khmelnytskyi Oblast
    (World Bank, Washington, DC, 2019-11-30) Shcherbyna, Iryna; Gourfinkel, Dmitri; Babich, Irina; Donets, Dmytro; Short, John J.; Samchynska, Inna; Kornienko, Andrey
    The Public Expenditure and Financial Accountability (PEFA) 2019 is an assessment of the quality of the Ukrainian PFM system at the subnational level of and monitors the results achieved through PFM reforms undertaken since the 2015 central government PEFA assessment. 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. The main purpose of the 2019 PEFA assessment is to provide the government of Ukraine with an objective and up-to-date diagnostic of the public financial management performance at the oblast level of subnational government based on the latest internationally recognized PEFA methodology. This assessment covers the Khmelnytskyi oblast administration which consists of seventeen budgetary institution
  • Publication
    Ukraine 2019 Public Expenditure and Financial Accountability Performance Assessment Report
    (World Bank, Washington, DC, 2019-11-20) World Bank
    The main purpose of the 2019 PEFA assessment is to provide the Government of Ukraine with an objective and up-to-date diagnostic of the national-level public financial management performance based on the latest internationally recognized PEFA methodology. The 2019 PEFA is an assessment of the quality of the Ukrainian PFM system and monitors the results achieved through PFM reforms undertaken since the 2015 PEFA assessment. 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. The assessment covers the central government. It also includes the Ministry of Economy as the authorized body for Procurement Service, State Audit Service, Budget Committee of the Verkhovna Rada of Ukraine (Parliament), State Fiscal Service of Ukraine (revenue administration), and Accounting Chamber of Ukraine (supreme audit body). It also assesses aspects of the three extra-budgetary funds and qualifying state-owned enterprises in terms of the relevant indicators. A substantial number of government officials participated in the assessment.
  • Publication
    Fiscal Space for Health in the Kyrgyz Republic
    (World Bank, Washington, DC, 2019-05-21) World Bank
    This report is organized into five chapters. Chapter one provides an estimate of the relative efficiency position of the Kyrgyz Republic based on its health outcomes and health expenditure. It is then analyzed to understand whether the sector is mostly in need of additional funding or needs to spend more effectively, or a combination of both. Chapter two derives the base fiscal space scenario: what the health sector can hope for given macroeconomic projections, expectations of external funding, and options to reprioritize health in the budget. These options do not require any specific action short of some active lobbying to drag more resources toward health over arguments that the country overall would gain by getting more. Chapter three examines potential new sources of funds through feasibly and sustainably raising new domestic revenues for health or sources of budgetary savings that will come from limiting financing responsibilities of the health sector. Reforms needed mostly involve the general government as they imply changes in taxes or benefits.
  • Publication
    Uzbekistan 2018 Public Expenditure and Financial Accountability Performance Assessment Report
    (World Bank, Washington, DC, 2019-01-18) World Bank
    The main purpose of the 2018 public expenditure and financial accountability (PEFA) assessment is to provide the Government of Uzbekistan and its development partners with an objective up-to-date diagnostic of the national-level public financial management performance based on the latest internationally recognized PEFA methodology. The 2018 PEFA assessment is intended to provide an update of progress in Public Finance Management (PFM) since the last PEFA in 2012, but also establish a new baseline using the 2016 PEFA methodology. This methodology identifies the seven pillars of performance that are essential for an open and orderly PFM system. These include budget reliability, transparency of public finances, management of assets and liabilities, policy-based fiscal strategy and budgeting, predictability and control in budget execution, accounting and reporting, and external scrutiny and audit. The assessment process seeks to build a shared understanding of PFM performance and those dimensions that require improvement. The results of the assessment will assist the government in monitoring the implementation of Uzbekistan’s Public Financial Management Reform Strategy to achieve long-term sustainability.
  • Publication
    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.
  • Publication
    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.