Publication:
Georgia Public Expenditure and Financial Accountability Performance Assessment Report: City of Batumi

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dc.contributor.authorWorld Bank Group
dc.date.accessioned2018-12-18T18:20:46Z
dc.date.available2018-12-18T18:20:46Z
dc.date.issued2018-10
dc.description.abstractThe 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/154871542314042695/Georgia-Public-Expenditure-and-Financial-Accountability-Performance-Assessment-Report-City-of-Batumi
dc.identifier.doi10.1596/31001
dc.identifier.urihttps://hdl.handle.net/10986/31001
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectPUBLIC FINANCIAL MANAGEMENT
dc.subjectBUDGET RELIABILITY
dc.subjectTRANSPARENCY
dc.subjectPUBLIC FINANCE
dc.subjectFISCAL RISK
dc.subjectPUBLIC INVESTMENT MANAGEMENT
dc.subjectDEBT MANAGEMENT
dc.subjectPUBLIC EXPENDITURE
dc.subjectBUDGET EXECUTION
dc.subjectAUDITING
dc.subjectACCOUNTING
dc.subjectFINANCIAL REPORTING
dc.titleGeorgia Public Expenditure and Financial Accountability Performance Assessment Reporten
dc.title.subtitleCity of Batumien
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleGeorgia Public Expenditure and Financial Accountability Performance Assessment Report
okr.date.disclosure2018-11-16
okr.doctypeEconomic & Sector Work::Other Financial Accountability Study
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/154871542314042695/Georgia-Public-Expenditure-and-Financial-Accountability-Performance-Assessment-Report-City-of-Batumi
okr.guid154871542314042695
okr.guid534641551369468641
okr.identifier.doi10.1596/31001
okr.identifier.externaldocumentum090224b0865dc562_2_0
okr.identifier.internaldocumentum30618331
okr.identifier.report132115
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/154871542314042695/pdf/132115-WP-REPLACEMENT-P165226-PUBLIC.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryGeorgia
okr.topicPublic Sector Development::Public Sector Administrative and Civil Service Reform
okr.topicPublic Sector Development::Public Financial Management
okr.topicPublic Sector Development::Public Sector Management and Reform
okr.topicPublic Sector Development::Public Sector Expenditure Policy
okr.topicPublic Sector Development::Public Investment Management
okr.topicGovernance::Governance and the Financial Sector
okr.unitECA EAST (GGOEE)
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