Publication: Ukraine 2019 Public Expenditure and Financial Accountability Performance Assessment Report
Date
2019-11-20
ISSN
Published
2019-11-20
Author(s)
World Bank
Abstract
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.
Citation
“World Bank. 2019. Ukraine 2019 Public Expenditure and Financial Accountability Performance Assessment Report. © World Bank, Washington, DC. http://hdl.handle.net/10986/33626 License: CC BY 3.0 IGO.”