Publication: Indonesia - Public Expenditure and Financial Accountability : Public Financial Management Performance Report and Performance Indicators
Date
2007-10-31
ISSN
Published
2007-10-31
Author(s)
World Bank
Abstract
The Public Expenditure and Financial
Accountability (PEFA) assessment for Indonesia was
undertaken by a team of World Bank staff and consultants
with close involvement of counterparts from the Government
of Indonesia. The PEFA measurement framework has been
developed after wide consultations with a group of donors,
client countries, and international professional
organizations. It provides an integrated, standardized, and
indicator-led methodology to measure and monitor Public
Financial Management (PFM) performance over time. Its
objective is to help assess the performance of PFM systems,
processes, and institutions in each country and provides
broad measures of PFM performance relative to system
characteristics. The scoring methodology, covering a set of
thirty one high level indicators, emphasizes empirical and
observable scores for each PFM area based on internationally
recognized good practice. The framework was not designed to
rank countries by means of an overall aggregate score for
each country. The PFM performance report which supports the
scores and brings together an analytical summary is not
meant to judge policy actions of government nor provide
explicit recommendations, but instead to support a
strengthened approach to PFM reforms by facilitating
dialogue between government and other stakeholders on PFM reforms.
Citation
“World Bank. 2007. Indonesia - Public Expenditure and Financial Accountability : Public Financial Management Performance Report and Performance Indicators. © Washington, DC. http://openknowledge.worldbank.org/entities/publication/1c61a4d4-aeca-5191-a824-1d00c0d62483 License: CC BY 3.0 IGO.”