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A Diagnostic Framework to Assess the Capacity of a Government's Financial Management Information System as a Budget Management Tool

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dc.contributor.authorHashim, Ali
dc.contributor.authorPiatti, Moritz
dc.date.accessioned2016-10-25T21:10:00Z
dc.date.available2016-10-25T21:10:00Z
dc.date.issued2016-01-01
dc.description.abstractA government’s capacity to manage its public finances is central to its ability to deliver services. Well-functioning accounting and financial management systems are among the basics that facilitate this, and significant resources and time have been invested for the procurement and implementation of such systems across the world. Implementation is, however, often associated with disappointing results and attribution to higher-level public financial management (PFM) objectives difficult to establish. On the basis of five in-depth project-level evaluations of World Bank investments, this paper proposes a diagnostic framework that can be used to assess the utility of a Financial Management Information System (FMIS) as a budget management tool. The paper develops a total system strength score and weighs various dimensions according to importance. The total system strength score is mapped to corresponding Public Expenditure and Financial Accountability assessment dimensions to assess any correlation between the two, and extensive sensitivity analysis suggests a positive correlation. This is interpreted as an indication that the framework is robust. A preliminary application of the methodology to a sample set of countries finds that in many cases further reforms would be most effective if, at this stage, they pertained to expanding treasury single account and FMIS coverage (and its associated controls) rather than additional technological investments.en
dc.identifierhttp://documents.worldbank.org/curated/en/2016/10/26843927/diagnostic-framework-assess-capacity-governments-financial-management-information-system-budget-management-tool
dc.identifier.doi10.1596/25267
dc.identifier.urihttps://hdl.handle.net/10986/25267
dc.languageEnglish
dc.language.isoen_US
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.subjectDIAGNOSTIC
dc.subjectTOOL
dc.subjectFMIS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectBUDGET MANAGEMENT
dc.subjectGOVERNMENT
dc.subjectACCOUNTING
dc.subjectPFM
dc.subjectPUBLIC EXPENDITURE
dc.subjectFINANCIAL ACCOUNTABILITY
dc.titleA Diagnostic Framework to Assess the Capacity of a Government's Financial Management Information System as a Budget Management Toolen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleA Diagnostic Framework to Assess the Capacity of a Government's Financial Management Information System as a Budget Management Tool
okr.date.disclosure2016-10-05
okr.doctypePublications & Research::Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2016/10/26843927/diagnostic-framework-assess-capacity-governments-financial-management-information-system-budget-management-tool
okr.guid634281475698720138
okr.identifier.doi10.1596/25267
okr.identifier.externaldocumentum090224b0845fa9f2_1_0
okr.identifier.internaldocumentum26843927
okr.identifier.report108818
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/634281475698720138/pdf/10818-WP-PUBLIC.pdfen
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.topicFinance and Financial Sector Development::Public & Municipal Finance
okr.topicGovernance::Governance and the Financial Sector
okr.topicMacroeconomics and Economic Growth::Fiscal & Monetary Policy
okr.unitIEG Eco Mgt & Country Prog (IEGEC)
relation.isAuthorOfPublication61a12b3a-7473-5bda-89b5-94ec9655e01d
relation.isAuthorOfPublication.latestForDiscovery61a12b3a-7473-5bda-89b5-94ec9655e01d
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