Publication:
Brazil : Country Financial Accountability Assessment

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-07-23T21:46:35Z
dc.date.available2013-07-23T21:46:35Z
dc.date.issued2002-06-30
dc.description.abstractThis Country Financial Accountability Assessment (CFAA) is also a "fiduciary" assessment, given it examines Brazil's Public Financial Management system, to form a judgment on the risk to Bank, and country funds within the Brazilian budget, and the level of accountability and transparency concerning such spending. Moreover, this CFAA will feed into the Bank's lending program, in particular a second Fiscal Reform and Structural Adjustment Loans in FY03. Partly reflecting the lack of a Public Expenditure Review, this CFAA also focuses on upstream budget development issues, including linkages with the government planning systems, as well as downstream budget execution issues. The Brazilian Government appears strongly committed to improving its public financial management, in particular, two major initiatives have been recently undertaken, which significantly impacts on public financial management: a) the Multi-Annual Plan for 2000-2003 adopted a new approach, aimed at improving resource allocation through a program-based approach covering all budget expenditures, involving the setting of program objectives, and measuring performance; and, b) the Law on Fiscal Responsibility, which appears likely to significantly impact on reinforcing commitments to fiscal discipline at the federal government level, and enforcing greater fiscal discipline on sub-national government. Nevertheless, the budget system is fragmented, and complex, hampering resource allocation in line with stated priorities, and, its execution does not reflect program priorities. Notwithstanding needed improvements, the overall conclusion of this assessment is that the Brazilian public financial management system, provides reliable information, adequate systems exist to manage funds at the national level, and, there is a high level of fiscal transparency, both supporting an adjustment lending program.en
dc.identifierhttp://documents.worldbank.org/curated/en/2002/06/2352866/brazil-country-financial-accountability-assessment
dc.identifier.doi10.1596/14504
dc.identifier.urihttps://hdl.handle.net/10986/14504
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.subjectPUBLIC FINANCE
dc.subjectFINANCIAL MANAGEMENT
dc.subjectRISK MANAGEMENT
dc.subjectBANK LENDING STRATEGY
dc.subjectFISCAL REFORMS
dc.subjectSTRUCTURAL ADJUSTMENT PROGRAMS
dc.subjectPUBLIC EXPENDITURES
dc.subjectBUDGET ANALYSIS
dc.subjectBUDGET CONTROL
dc.subjectBUDGET IMPLEMENTATION
dc.subjectBUDGET LAW & LEGISLATION
dc.subjectANNUAL BUDGET REVIEWS
dc.subjectALLOCATION OF RESOURCES
dc.subjectPROGRAM IMPLEMENTATION
dc.subjectPERFORMANCE INDICATORS
dc.subjectGOVERNMENT COMMITMENTS
dc.subjectFISCAL MANAGEMENT ACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING PRACTICES
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectADJUSTMENT LENDING
dc.subjectADMINISTRATION
dc.subjectADMINISTRATIVE REFORM
dc.subjectAGGREGATE FISCAL DISCIPLINE
dc.subjectALLOCATION OF RESOURCES
dc.subjectAPPROPRIATIONS
dc.subjectAUDIT REPORTS
dc.subjectAUDITING
dc.subjectAUDITING STANDARDS
dc.subjectAUDITS
dc.subjectAUTHORITY
dc.subjectAUTHORIZATION
dc.subjectAUTONOMY
dc.subjectBUDGET APPROPRIATIONS
dc.subjectBUDGET CLASSIFICATION
dc.subjectBUDGET DEFICITS
dc.subjectBUDGET ESTIMATES
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET EXPENDITURES
dc.subjectBUDGET IMPLEMENTATION
dc.subjectBUDGET MONITORING
dc.subjectBUDGET PROCESS
dc.subjectBUDGET REVENUES
dc.subjectBUDGET SURPLUS
dc.subjectBUDGET SYSTEM
dc.subjectBUDGETARY FUNDS
dc.subjectBUDGETARY PROCESS
dc.subjectBUDGETARY PROCESSES
dc.subjectBUDGETARY RESOURCES
dc.subjectBUDGETING
dc.subjectCAPITAL EXPENDITURES
dc.subjectCASH FLOWS
dc.subjectCASH MANAGEMENT
dc.subjectCASH PAYMENTS
dc.subjectCENTRAL AGENCIES
dc.subjectCENTRAL GOVERNMENT
dc.subjectCIVIL SERVICE
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSTITUTION
dc.subjectCORRUPTION
dc.subjectCORRUPTION DIAGNOSTICS
dc.subjectDEBT RELIEF
dc.subjectDEBT SERVICING
dc.subjectDECREE
dc.subjectDIVISION OF POWERS
dc.subjectECONOMIC GROWTH
dc.subjectEXECUTION
dc.subjectFEDERAL GOVERNMENT
dc.subjectFEDERALISM
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL ADMINISTRATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL PROGRAMMING
dc.subjectFINANCIAL RESULTS
dc.subjectFINANCIAL TRANSACTIONS
dc.subjectFISCAL
dc.subjectFISCAL BALANCE
dc.subjectFISCAL CONTROL
dc.subjectFISCAL CONTROLS
dc.subjectFISCAL DISCIPLINE
dc.subjectFISCAL FEDERALISM
dc.subjectFISCAL MANAGEMENT
dc.subjectFISCAL PERFORMANCE
dc.subjectFISCAL REFORM
dc.subjectFISCAL REFORMS
dc.subjectFISCAL RESPONSIBILITY
dc.subjectFISCAL SITUATION
dc.subjectFISCAL STRATEGIES
dc.subjectFISCAL SUSTAINABILITY
dc.subjectFISCAL TRANSPARENCY
dc.subjectFISCAL YEAR
dc.subjectGOVERNMENT EQUITY
dc.subjectGOVERNMENT FINANCE
dc.subjectGOVERNMENT LEVEL
dc.subjectGOVERNMENT PLANNING
dc.subjectGOVERNMENT PROGRAM
dc.subjectGOVERNMENTAL ORGANIZATION
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHUMAN RESOURCES
dc.subjectINSTITUTIONAL ARRANGEMENT
dc.subjectINSTITUTIONAL ARRANGEMENTS
dc.subjectINSTITUTIONAL FRAMEWORK
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL AUDITING
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectJUDICIARY
dc.subjectLACK OF CLARITY
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL PROVISIONS
dc.subjectLEGISLATION
dc.subjectLEVELS OF GOVERNMENT
dc.subjectLOCAL GOVERNMENTS
dc.subjectMANAGEMENT ACCOUNTING
dc.subjectMINISTRY OF FINANCE
dc.subjectMUNICIPAL GOVERNMENTS
dc.subjectMUNICIPALITIES
dc.subjectNATIONAL BUDGET
dc.subjectNATIONAL GOVERNMENTS
dc.subjectNATIONAL LEVEL
dc.subjectNATIONAL PLANNING
dc.subjectNATIONS
dc.subjectPAYROLL
dc.subjectPRIVATE SECTOR
dc.subjectPRIVATIZATION
dc.subjectPROCUREMENT
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC DEBT MANAGEMENT
dc.subjectPUBLIC EMPLOYMENT
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE REVIEW
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FUNDING
dc.subjectPUBLIC INVESTMENT
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR BORROWING
dc.subjectPUBLIC SECTOR MANAGEMENT
dc.subjectQUALITY CONTROL
dc.subjectRECURRENT EXPENDITURES
dc.subjectREPORTING
dc.subjectREPRESENTATIVES
dc.subjectRESOURCE ALLOCATION
dc.subjectREVENUE ADMINISTRATION
dc.subjectREVENUE SHARING
dc.subjectSENATE
dc.subjectSOCIAL ASSISTANCE
dc.subjectSOCIAL SECTOR
dc.subjectSOCIAL SECTOR EXPENDITURES
dc.subjectSOCIAL SECURITY
dc.subjectSTATE ENTERPRISES
dc.subjectSTATE OWNED ENTERPRISES
dc.subjectSTATE-OWNED ENTERPRISES
dc.subjectSTRUCTURAL ADJUSTMENT
dc.subjectSUBNATIONAL GOVERNMENTS
dc.subjectSUBVERSION
dc.subjectTAX
dc.subjectTAXATION
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTOTAL EXPENDITURES
dc.subjectTREASURY
dc.subjectWAGES
dc.titleBrazil : Country Financial Accountability Assessmenten
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.doiregistration2025-05-07T10:55:48.519488Z
okr.doctypeEconomic & Sector Work::Country Financial Accountability Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2002/06/2352866/brazil-country-financial-accountability-assessment
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid803131468769546237
okr.identifier.externaldocumentum000094946_03052104032722
okr.identifier.internaldocumentum2352866
okr.identifier.report25685
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2003/05/30/000094946_03052104032722/Rendered/PDF/multi0page.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.countryBrazil
okr.sectorGeneral public administration sector,General finance sector
okr.sectorPublic Administration, Law, and Justice,Finance
okr.topicPrivate Sector Development::Business Environment
okr.topicBanks and Banking Reform
okr.topicGovernance::National Governance
okr.topicPrivate Sector Development::Business in Development
okr.topicPublic Sector Economics and Finance
okr.topicFinance and Financial Sector Development
okr.volume1
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