Publication: Strengthening Public Revenue and Expenditure Management to Enhance Service Delivery
Loading...
Date
2013-04
ISSN
Published
2013-04
Author(s)
Editor(s)
Abstract
To achieve higher growth and reduce poverty and inequality, Mexico needs to improve public service delivery. Mexico is a middle-income country with continuing high levels of poverty (46.2 percent of the population). To improve public sector service delivery, Mexico needs to ensure sufficient financial and human resources relative to the needs of the population, and effective and efficient public management of spending programs to address those needs-two basic prerequisites for an effective public sector. Mexico's public service delivery is hindered by low tax collection and expenditure inefficiencies at all three levels of government: federal, state, and municipal. Mexico's tax collection is also low by Latin American standards. The problem of low tax collection is particularly acute at the local level, as many subnational governments lack incentives and administrative capacity. At the local level, improving tax collection faces additional challenges. Low subnational tax collection increases the volatility of subnational finances within Mexico's fiscal federalism framework. Subnational governments need incentives and assistance to improve their tax administration to increase own revenues. As part of an ambitious strategy to modernize public sector financial management, the government has started to harmonize the public accounts and accounting practices of the federal and subnational governments.
Link to Data Set
Citation
“World Bank. 2013. Strengthening Public Revenue and Expenditure Management to Enhance Service Delivery. Mexico policy note;no. 9. © World Bank. http://hdl.handle.net/10986/16950 License: CC BY 3.0 IGO.”
Associated URLs
Associated content
Other publications in this report series
Journal
Journal Volume
Journal Issue
Collections
Related items
Showing items related by metadata.
Publication Colombia - National Level Public Financial Management and Procurement Report : Status of the Public Financial Management and Procurement System(World Bank, 2009-06-30)This Public Financial Management Performance Report (PFMPR) analyzes the performance of Colombia's public financial management (PFM) institutions, systems and processes. It documents areas where performance is close to or follows international good practice, as well as opportunities to further enhance PFM contribution to the goals of strengthening fiscal discipline, enabling more efficient allocation of resources, increasing operational efficiency, and fostering transparency. It is expected that the identified opportunities will strengthen further the Government of Colombia's programs of continuous PFM improvement, as provided for under the National Development Plan pillar regarding a state at the service of its citizens: efficient and effective Government. The main challenges cited in the report could also be an important reference to future development plans and PFM reforms. Ensuring the sustainability and trajectory of PFM programs becomes even more critical in the context of public expenditure policies to deal with the current international economic crisis. The study is based on the 28 high-level indicators and 69 individual dimensions that compose the PFM performance measurement framework. Each indicator seeks to measure performance of a key PFM element against a scale from A to D. The highest score is warranted for an individual indicator if the core PFM element meets the relevant objective in a complete, orderly, accurate, timely and coordinated way, based on existing good international practices.Publication Ceara PforR : Full Fiduciary Systems Assessment(Washington, DC, 2014-01)This assessment refers to the fiduciary arrangements governing the program-for-results (PforR) program. The fiduciary assessment found that the procurement and financial management arrangements are in line with OP 9.00 and that the capacity and performance of the implementing agencies are adequate for the purposes of the program. For procurement, the federal framework of laws and regulations is solid and transparent, and is familiar to both public officials and to the private sector. All procurement opportunities, regardless of estimated cost, are published via the internet. This involves establishing a local office or designating a local agent to serve as local representative and obtaining a taxpayer identification number or cadastro nacional de pessoas juridicas (CNPJ).Publication Nigeria - Lagos Rolling First Public Expenditure Review(Washington, DC, 2010-05)This review provides an analysis of the fiscal performance and sustainability of the State of Lagos, performance of the budgeting system and of the public procurement system. It is the first in a planned rolling Public Expenditure Reviews (PERs) for Lagos state. The analysis finds that the state's fiscal policy is broadly sound and that its fiscal program is sustainable in the medium term, but only if certain conditions prevail. It also finds that the performance of the budget system has been mixed, and that the public procurement system is beset with many weaknesses. In spite of weaknesses in the budget and procurement systems, the review observes that various reforms are currently underway to addresses the weaknesses. Finally, the report offers a number of recommendations on the way forward.Publication Local Public Financial Management(Washington, DC: World Bank, 2007)This volume provides an overview of local government financial accounting and reporting and where better practices in cash management are documented. The use of transparent procurement processes to mitigate corruption is also elaborated on while practical guidance is imparted on how and when to use debt, how to assess debt affordability, what debt to use, how to issue debt, and how to manage debt. The use of internal controls and audits to ensure efficiency and integrity is highlighted in this volume with particular emphasis on the role of external audit in combating corruption. Audit methods to detect corruption are also presented and discussed. The volume represents a collaborative effort of the Swedish International Development Cooperation Agency and the World Bank Institute to support reform of the public expenditure management and financial accountability systems in developing countries, especially in Africa.Publication Intergovernmental Fiscal Systems and Development Aid(World Bank, Washington, DC, 2010-05)This paper reviews the experiences of intergovernmental fiscal systems (IGFS) to look for possible lessons for how Official Development Assistance (ODA) is delivered. Specifically, it compares IGFS and ODA in two specific respects. The first is the proportion of public resources that central governments make available to sub-national governments on a conditional basis, and how that compares with the proportion of non-earmarked ODA given to low income countries. The second is the role of performance outcome in resource allocation to sub-national governments and how that compares with the role of performance in ODA, particularly multilateral ODA allocation. The comparisons show that: (i) the share of earmarked ODA is more than three times higher than that of conditional grants in intergovernmental systems, suggesting that donors in ODA rely more on earmarking to influence the spending decisions of the recipient countries than their federal governments do on conditional grants to induce policy changes in their own sub-national governments; and (ii) none of the OECD countries currently use outcome measures in determining resource allocation to their sub-national governments for a variety of good reasons, and the recent debate as to whether multilateral ODA allocation should be based on development outcomes seems to ignore this experience.
Users also downloaded
Showing related downloaded files
Error: Could not load results for 'https://openknowledge.worldbank.org/server/api/item/relateditemlistconfigs/35d9f7a3-ed4d-5b7f-9f5a-b33a62ddb01e_downloads/itemlist'.