Publication:
Islamic Republic of Pakistan : Punjab Public Financial Management and Accountability Assessment

dc.contributor.authorWorld Bank
dc.date.accessioned2012-06-21T14:44:46Z
dc.date.available2012-06-21T14:44:46Z
dc.date.issued2005-05
dc.description.abstractThe Country Financial Accountability Assessment - Pakistan (December 2003) concluded that there were substantial opportunities for consolidating current reforms throughout Pakistan, and for introducing additional reforms to further strengthen public financial accountability, which would require sustained policy level commitment at national, and provincial levels. This provincial Public Financial Management (PFM) and Accountability Assessment follow this theme of continuing reform. The PFM Performance Measurement Framework provides for a four-grade rating mechanism for measuring the attributes of PFM in a government against the benchmarks provided therein. It provides a useful mechanism for charting a path towards demonstrable improved PFM. The study notes that the reforms already underway are developing a strong trajectory for PFM improvement, and this report sets out the continuing concerns, challenges, and proposals for further reforms and development, while setting the issues for further negotiation, although most issues are within the capacity of the Punjab Provincial authorities. Areas for urgent additional reform are in the budget execution, accounting and audit areas, and specific areas for priority attention suggest the improvement of arrears information on expenditures and revenues; of frequent monitoring of fiscal risks arising from State-Owned Enterprises (SOEs), including contingent liabilities and government guarantees; improvement of procurement processes, through the implementation of the proposed new procurement law; improvements in services delivery and budget execution, through reductions in procedural delays, and increases in community knowledge of budget information; and, the introduction of an adequate system of internal auditing, based on standards promulgated by the Institute of Internal Auditors.en
dc.identifierhttp://documents.worldbank.org/curated/en/2005/05/6037921/pakistan-punjab-public-financial-management-accountability-assessment
dc.identifier.doi10.1596/8629
dc.identifier.urihttps://hdl.handle.net/10986/8629
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANCY FIRMS
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING SYSTEMS
dc.subjectACCOUNTS
dc.subjectADB
dc.subjectADMINISTRATIVE AUTONOMY
dc.subjectAPPROPRIATIONS
dc.subjectAUDIT REPORTS
dc.subjectAUDITING
dc.subjectAUDITORS
dc.subjectAUTHORITY
dc.subjectBORROWING
dc.subjectBUDGET DEFICIT
dc.subjectBUDGET DEFICITS
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET FINANCING
dc.subjectBUDGET PERFORMANCE
dc.subjectBUDGET PRESENTATION
dc.subjectBUDGET PROCESS
dc.subjectBUDGETARY ALLOCATIONS
dc.subjectBUDGETARY FUNDS
dc.subjectBUDGETARY PROCESSES
dc.subjectBUDGETARY SUPPORT
dc.subjectBUDGETARY SYSTEMS
dc.subjectBUDGETING
dc.subjectBUSINESS PROCESSES
dc.subjectCADRES
dc.subjectCASH ACCOUNTING
dc.subjectCITIZENS
dc.subjectCONSENSUS
dc.subjectCONSTITUTION
dc.subjectCURRENT EXPENDITURES
dc.subjectDEBT MANAGEMENT
dc.subjectDEBT RESTRUCTURING
dc.subjectDEBT SERVICING
dc.subjectDECENTRALIZATION
dc.subjectDECISION-MAKING
dc.subjectDEFICIT FINANCING
dc.subjectDEPOSITS
dc.subjectDEVOLUTION
dc.subjectDISTRICT GOVERNMENTS
dc.subjectDISTRICTS
dc.subjectEFFECTIVE GOVERNANCE
dc.subjectEXECUTION
dc.subjectEXPENDITURE
dc.subjectEXPENDITURE MANAGEMENT
dc.subjectFEDERAL GOVERNMENT
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL ACCOUNTING
dc.subjectFINANCIAL AUTONOMY
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEMS
dc.subjectFINANCIAL TRANSACTIONS
dc.subjectFISCAL
dc.subjectFISCAL DEFICIT
dc.subjectFISCAL DISCIPLINE
dc.subjectFISCAL MANAGEMENT
dc.subjectFISCAL RESOURCES
dc.subjectFISCAL YEAR
dc.subjectGOOD GOVERNANCE
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT BUDGETS
dc.subjectGOVERNMENT DEPARTMENTS
dc.subjectGOVERNMENT EXPENDITURES
dc.subjectGOVERNMENT FINANCE
dc.subjectGOVERNMENT GUARANTEES
dc.subjectGOVERNMENT LEVEL
dc.subjectGOVERNMENT POLICY
dc.subjectGOVERNMENT PROGRAM
dc.subjectGOVERNMENT REFORM
dc.subjectHOUSING
dc.subjectHUMAN RESOURCES
dc.subjectINSTITUTIONAL ARRANGEMENTS
dc.subjectINSTITUTIONAL DEVELOPMENT
dc.subjectINSTITUTIONAL FRAMEWORK
dc.subjectINSTITUTIONAL REFORMS
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL AUDIT FUNCTION
dc.subjectINTERNAL AUDITORS
dc.subjectINTERNAL CONTROLS
dc.subjectLAWS
dc.subjectLEGAL REFORM
dc.subjectLEGISLATIVE FRAMEWORK
dc.subjectLEGISLATURE
dc.subjectLEVELS OF GOVERNMENT
dc.subjectLIQUIDATION
dc.subjectLOCAL COUNCILS
dc.subjectLOCAL GOVERNMENT
dc.subjectLOCAL GOVERNMENT FINANCE
dc.subjectLOCAL GOVERNMENTS
dc.subjectMUNICIPAL ADMINISTRATION
dc.subjectPAYROLL
dc.subjectPRIVATE SECTOR
dc.subjectPRIVATIZATION
dc.subjectPROCUREMENT
dc.subjectPROVISIONS
dc.subjectPUBLIC ACCOUNTING
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC SERVICES
dc.subjectQUALITY ASSURANCE
dc.subjectREFORM PROGRAMS
dc.subjectREGULATORY AUTHORITY
dc.subjectREORGANIZATION
dc.subjectREPORTING PROCEDURES
dc.subjectREPRESENTATIVES
dc.subjectRESOURCE ALLOCATION
dc.subjectRESOURCE MOBILIZATION
dc.subjectREVENUE ADMINISTRATION
dc.subjectREVENUE PERFORMANCE
dc.subjectSOCIAL SECTOR
dc.subjectSOCIAL SERVICES
dc.subjectSTATE BANK OF PAKISTAN
dc.subjectSTATE OWNED ENTERPRISES
dc.subjectSTATE-OWNED ENTERPRISES
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAXATION
dc.subjectTRANSPARENCY
dc.subjectUSER CHARGES
dc.titleIslamic Republic of Pakistan : Punjab Public Financial Management and Accountability Assessmenten
dspace.entity.typePublication
okr.date.disclosure2005-06-30
okr.date.doiregistration2025-05-07T10:39:29.256236Z
okr.doctypeEconomic & Sector Work::Country Financial Accountability Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2005/05/6037921/pakistan-punjab-public-financial-management-accountability-assessment
okr.guid521131468058152570
okr.identifier.externaldocumentum000012009_20050630152528
okr.identifier.internaldocumentum6037921
okr.identifier.report32569
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2005/06/30/000012009_20050630152528/Rendered/PDF/32569.pdfen
okr.region.administrativeSouth Asia
okr.region.countryPakistan
okr.region.geographicalAsia
okr.region.geographicalSouth Asia
okr.sectorFinance
okr.sectorPublic Administration
okr.sectorLaw
okr.sectorPublic Administration, Law, and Justice
okr.unitFinancial Management Unit (SARFM)
okr.volume1 of 1
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