Publication:
Peru : Country Financial Accountability Assessment

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-08-21T21:25:40Z
dc.date.available2013-08-21T21:25:40Z
dc.date.issued2001-02
dc.description.abstractThis Country Financial Accountability Assessment (CFAA) report, looks exclusively at Peru's public sector financial accountability arrangements, and, its primary aim is to assess strengths, and weaknesses, as they relate to the use of Bank funds, particularly under non-investment lending operations. It reviews the legislative framework, relevant to the current reporting environment; the application of appropriate accounting standards, and reporting format, competency of financial staff, and independent review of financial operations and reports, and, the adequacy of financial management, as implied in financial accountability, comprising cash management, planning, control, and supervision of financial operations. Findings and conclusions on the fiduciary framework shows that, as shown by the independent verification of the integrity function assigned under the law to the Supreme Audit Institution (Contraloria General de la Republica - CGR), is undermined by the Executive, through limited funding of its program, while the history of reviews by the CGR indicates a failure to effect, or supervise the external control function in the Ministry of Defense. Furthermore, audit findings reveal that neither the Congress, nor the public is adequately informed on the state of control in the executive branch, suggesting performance auditing should be subject to a cost/benefit analysis, and discussed openly with Congress. Although Peru is considered exemplary in the application of public sector financial management components, its fiduciary framework to support non-investment lending should, however, comprise, in addition to the existing controls, a plan to achieve a strong supreme audit institution to support the extension of the integrated financial management system to the ministries of Defense and the Interior, to ultimately support the uses of funds advanced, and, the external reporting on budget execution should be made at the program level, in addition to restoring the control over Budget to the Congress, limiting the use of Emergency Decrees, and applying transparent guidelines for approved budget funding.en
dc.identifierhttp://documents.worldbank.org/curated/en/2001/02/2454424/peru-country-financial-accountability-assessment
dc.identifier.doi10.1596/15284
dc.identifier.urihttps://hdl.handle.net/10986/15284
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.subjectFINANCIAL ADMINISTRATION
dc.subjectPUBLIC FINANCE
dc.subjectFINANCIAL MANAGEMENT
dc.subjectNON-LENDING SERVICES
dc.subjectBANK LENDING STRATEGY
dc.subjectFISCAL ADMINISTRATION
dc.subjectPUBLIC EXPENDITURES
dc.subjectBUDGET ANALYSIS
dc.subjectBUDGET CONTROL
dc.subjectLEGAL FRAMEWORK
dc.subjectBUDGET LAW & LEGISLATION
dc.subjectANNUAL BUDGET REVIEWS
dc.subjectFISCAL MANAGEMENT
dc.subjectALLOCATION OF RESOURCES
dc.subjectPARLIAMENTARY PROCEDURE
dc.subjectEXECUTIVE POWER
dc.subjectAUDIT OF ACCOUNTS
dc.subjectAUDITING STANDARDS
dc.subjectCASH MANAGEMENT
dc.subjectMONITORING CRITERIA
dc.subjectREPORTING SYSTEMS
dc.subjectACCOUNTING STANDARDS ACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANCY
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectANNUAL REPORT
dc.subjectANTI- CORRUPTION
dc.subjectANTI-CORRUPTION
dc.subjectAUDIT OFFICES
dc.subjectAUDIT REPORTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITORS
dc.subjectAUDITORS OPINIONS
dc.subjectAUDITS
dc.subjectAUTHORITY
dc.subjectBUDGET CONTROL
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET PROCESS
dc.subjectBUDGETING
dc.subjectCASH MANAGEMENT
dc.subjectCENTRAL GOVERNMENT
dc.subjectCENTRAL GOVERNMENT SPENDING
dc.subjectCITIZENS
dc.subjectCONSTITUTION
dc.subjectCORRUPTION
dc.subjectCOST OVERRUNS
dc.subjectDECENTRALIZATION
dc.subjectDECISION MAKING
dc.subjectDECREES
dc.subjectDEMOCRACY
dc.subjectDEMOCRATIC REGIMES
dc.subjectELECTED OFFICIALS
dc.subjectEMBEZZLEMENT
dc.subjectETHICS
dc.subjectEXECUTING AGENCIES
dc.subjectEXECUTION
dc.subjectEXPENDITURE
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL ACCOUNTING
dc.subjectFINANCIAL ADMINISTRATION
dc.subjectFINANCIAL AUTONOMY
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MANAGEMENT SYSTEMS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL RESOURCES
dc.subjectFINANCIAL SYSTEM
dc.subjectFISCAL
dc.subjectGOVERNMENT AUDITING
dc.subjectGOVERNMENT ENTITIES
dc.subjectGOVERNMENT OFFICIALS
dc.subjectHOUSING
dc.subjectINSTITUTIONAL ARRANGEMENTS
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL AUDIT FUNCTION
dc.subjectINTERVENTION
dc.subjectLAWS
dc.subjectLEGALITY
dc.subjectLEGISLATION
dc.subjectLEGISLATIVE FRAMEWORK
dc.subjectLEGISLATURE
dc.subjectLINE MANAGERS
dc.subjectLOCAL GOVERNMENTS
dc.subjectMANAGEMENT ACCOUNTING
dc.subjectMEDIA
dc.subjectMINISTERS
dc.subjectMINISTRIES OF DEFENSE
dc.subjectMODERNIZATION OF THE STATE
dc.subjectMUNICIPAL ADMINISTRATION
dc.subjectMUNICIPALITIES
dc.subjectNATIONAL BUDGET
dc.subjectNATIONS
dc.subjectPOLITICIANS
dc.subjectPRIVATIZATION PROCEEDS
dc.subjectPROCUREMENT
dc.subjectPROVISIONS
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC FINANCES
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC MANAGEMENT
dc.subjectPUBLIC OFFICIALS
dc.subjectPUBLIC POLICY
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR MANAGEMENT
dc.subjectPUBLIC SPENDING
dc.subjectREGULATORY SYSTEM
dc.subjectREPORTING
dc.subjectREPORTING SYSTEMS
dc.subjectRISK MANAGEMENT
dc.subjectSOCIAL ASSISTANCE
dc.subjectSOCIAL SECURITY
dc.subjectSOCIAL SERVICES
dc.subjectSTATE ASSETS
dc.subjectSTATE ENTERPRISES
dc.subjectSTATE SECURITY
dc.subjectTAXATION
dc.subjectTRANSPARENCY
dc.subjectTRANSPARENT GUIDELINES
dc.titlePeru : Country Financial Accountability Assessmenten
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2010-06-12
okr.date.doiregistration2025-05-07T12:31:30.824570Z
okr.doctypeEconomic & Sector Work::Country Financial Accountability Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2001/02/2454424/peru-country-financial-accountability-assessment
okr.globalpracticeGovernance
okr.globalpracticeHealth, Nutrition, and Population
okr.globalpracticeTrade and Competitiveness
okr.guid546481468146082333
okr.identifier.externaldocumentum000094946_03072304004681
okr.identifier.internaldocumentum2454424
okr.identifier.report25729
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2003/09/06/000094946_03072304004681/Rendered/PDF/multi0page.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.countryPeru
okr.sectorPublic Administration, Law, and Justice :: General public administration sector
okr.sectorFinance :: General finance sector
okr.topicPublic Sector Economics
okr.topicPrivate Sector Development::Business Environment
okr.topicHealth Monitoring and Evaluation
okr.topicGovernance::National Governance
okr.topicPrivate Sector Development::Business in Development
okr.topicHealth, Nutrition and Population
okr.volume1
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