Publication:
Bhutan - Public Financial Management Accountability Assessment

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-03-19T10:26:05Z
dc.date.available2012-03-19T10:26:05Z
dc.date.issued2010-06-01
dc.description.abstractThis summary assessment uses indicator-led analysis to provide an integrated assessment of the Public Financial Management (PFM) system which draws on international standards developed by various development partners. The purpose is to measure PFM performance across a wide range of development over time. The Public Expenditure and Financial Accountability (PEFA) methodology includes the best conditions that some Organization for Economic cooperation and Development (OECD) countries demonstrate and in this assessment it is important to consider the Bhutanese context, that it is a small country, traditionally with an agricultural base society with relatively lesser industry and commerce. It is unable to support a financial sector infrastructure in terms of accountancy and audit standard setting and the availability of international standards is of great assistance. The 31 indicators for the PFM system focus on the basic qualities of a PFM system operating to existing good international practices, and assessments are classified A (excellent), B (good), C (opportunities for some improvement) and D (in need of substantial improvement in some areas or information not available for the assessment). Each indicator may have 1-4 dimensions each of which is assessed independently. The overall score for the indicator is based on the scores for the constituent dimensions in accordance with scoring rules established in the PEFA PFM framework document. In some circumstances a plus sign is added where the indicator takes on the score of the lowest scoring dimension but other dimensions have higher scores.en
dc.identifierhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20110328002252
dc.identifier.doi10.1596/2973
dc.identifier.urihttps://hdl.handle.net/10986/2973
dc.languageEnglish
dc.publisherWorld Bank
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCESS TO SAFE WATER
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTING
dc.subjectACCOUNTING SYSTEM
dc.subjectAGGREGATE EXPENDITURE
dc.subjectAGGREGATE FISCAL
dc.subjectAGGREGATE FISCAL DISCIPLINE
dc.subjectAGGREGATE REVENUE
dc.subjectALLOCATION OF BUDGET RESOURCES
dc.subjectANNUAL BUDGET
dc.subjectANNUAL BUDGET PROCESS
dc.subjectANNUAL FINANCIAL STATEMENTS
dc.subjectANNUAL REPORT
dc.subjectANNUAL REPORTING
dc.subjectARTICLE
dc.subjectASSESSMENT PROCESS
dc.subjectAUDITOR GENERAL
dc.subjectAUDITORS
dc.subjectBALANCE OF PAYMENTS
dc.subjectBUDGET ALLOCATIONS
dc.subjectBUDGET COMPREHENSIVENESS
dc.subjectBUDGET CREDIBILITY
dc.subjectBUDGET CYCLE
dc.subjectBUDGET DEVELOPMENT
dc.subjectBUDGET DOCUMENTATION
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET EXPENDITURE
dc.subjectBUDGET LAW
dc.subjectBUDGET OUTCOMES
dc.subjectBUDGET POLICY
dc.subjectBUDGET PREPARATION
dc.subjectBUDGET PROPOSAL
dc.subjectBUDGET REPORT
dc.subjectBUDGET REVIEW
dc.subjectBUDGET SUPPORT
dc.subjectBUDGET TRANSFERS
dc.subjectBUDGETARY ALLOCATIONS
dc.subjectBUDGETARY OUTCOMES
dc.subjectBUDGETARY SYSTEM
dc.subjectCAPACITY BUILDING
dc.subjectCAPITAL EXPENDITURE
dc.subjectCAPITAL EXPENDITURES
dc.subjectCAPITAL PROJECTS
dc.subjectCAPITAL SPENDING
dc.subjectCASH BALANCES
dc.subjectCASH BASIS
dc.subjectCASH FLOW
dc.subjectCASH MANAGEMENT
dc.subjectCASH POSITION
dc.subjectCENTRAL AGENCIES
dc.subjectCENTRAL BANK
dc.subjectCENTRAL BUDGETING
dc.subjectCENTRAL GOVERNMENT
dc.subjectCIVIL SERVANTS
dc.subjectCIVIL SERVICE
dc.subjectCORPORATE INCOME TAX
dc.subjectCORPORATION INCOME TAX
dc.subjectDEBT
dc.subjectDEBT MANAGEMENT
dc.subjectDEBT SERVICE
dc.subjectDEBT SUSTAINABILITY
dc.subjectDECENTRALIZATION
dc.subjectDEMOCRATIC SYSTEM
dc.subjectDOMESTIC REVENUE
dc.subjectDONOR COORDINATION
dc.subjectECONOMIC GROWTH
dc.subjectECONOMIC POLICY
dc.subjectECONOMIC STABILITY
dc.subjectEXPENDITURE MANAGEMENT SYSTEM
dc.subjectEXPENDITURE POLICY
dc.subjectEXPENDITURES
dc.subjectEXTERNAL ASSISTANCE
dc.subjectEXTERNAL AUDIT
dc.subjectEXTERNAL DEBT
dc.subjectFINANCE MINISTRY
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL MANAGEMENT INFORMATION
dc.subjectFINANCIAL MANAGEMENT INFORMATION SYSTEM
dc.subjectFINANCIAL POSITION
dc.subjectFINANCIAL SECTOR
dc.subjectFINANCIAL STATEMENT
dc.subjectFISCAL BALANCE
dc.subjectFISCAL DEFICIT
dc.subjectFISCAL DEFICITS
dc.subjectFISCAL FRAMEWORK
dc.subjectFISCAL IMPLICATIONS
dc.subjectFISCAL INFORMATION
dc.subjectFISCAL POLICY
dc.subjectFISCAL POSITION
dc.subjectFISCAL REPORTING
dc.subjectFISCAL RISK
dc.subjectFISCAL RISKS
dc.subjectFISCAL TRANSPARENCY
dc.subjectFISCAL YEARS
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT BUDGET
dc.subjectGOVERNMENT BUDGET MANAGEMENT
dc.subjectGOVERNMENT EXPENDITURES
dc.subjectGOVERNMENT FINANCE
dc.subjectGOVERNMENT FINANCE STATISTICS
dc.subjectGOVERNMENT FUNDING
dc.subjectGOVERNMENT POLICY
dc.subjectGOVERNMENT PRIORITIES
dc.subjectGOVERNMENT REVENUE
dc.subjectGOVERNMENTAL FISCAL RELATIONS
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHEALTH SERVICES
dc.subjectINCOME TAX
dc.subjectINFLATION
dc.subjectINFORMATION FLOWS
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL CONTROL
dc.subjectINTERNAL CONTROLS
dc.subjectLEGISLATIVE SCRUTINY
dc.subjectLOCAL GOVERNMENT BUDGETS
dc.subjectLOCAL REVENUE
dc.subjectLOCAL TAXES
dc.subjectMEASURED PERFORMANCE
dc.subjectMEDIUM TERM EXPENDITURE
dc.subjectMEDIUM TERM EXPENDITURE FRAMEWORKS
dc.subjectMINISTRY OF FINANCE
dc.subjectNATIONAL BUDGET
dc.subjectNATIONAL DEBT
dc.subjectNATIONAL GOVERNMENT
dc.subjectNATIONAL INCOME
dc.subjectNATIONAL STATISTICS
dc.subjectOUTCOME INFORMATION
dc.subjectPERFORMANCE AUDIT
dc.subjectPERFORMANCE INDICATOR
dc.subjectPERFORMANCE MEASUREMENT
dc.subjectPERSONAL INCOME
dc.subjectPERSONAL INCOME TAX
dc.subjectPOVERTY REDUCTION
dc.subjectPOVERTY REDUCTION STRATEGY
dc.subjectPRIVATE ENTERPRISES
dc.subjectPRIVATE SECTOR
dc.subjectPRIVATE SECTOR GROWTH
dc.subjectPROCUREMENT FUNCTION
dc.subjectPROCUREMENT POLICY
dc.subjectPROCUREMENT SYSTEMS
dc.subjectPROGRAMS
dc.subjectPUBLIC ACCOUNTS
dc.subjectPUBLIC ADMINISTRATION
dc.subjectPUBLIC CORPORATION
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC ENTERPRISE
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCIAL MANAGEMENT
dc.subjectPUBLIC FINANCIAL MANAGEMENT SYSTEM
dc.subjectPUBLIC INTEREST
dc.subjectPUBLIC MONEY
dc.subjectPUBLIC PROCUREMENT
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC SECTOR ENTITIES
dc.subjectPUBLIC SERVICE
dc.subjectPUBLIC SERVICES
dc.subjectPUBLIC SPENDING
dc.subjectQUALITY OF LIFE
dc.subjectQUALITY STANDARDS
dc.subjectRECURRENT EXPENDITURE
dc.subjectRECURRENT EXPENDITURES
dc.subjectREFORM PROCESS
dc.subjectREFORM PROCESSES
dc.subjectREFORM PROGRAM
dc.subjectREFORM STRATEGY
dc.subjectREGULATORY FRAMEWORK
dc.subjectROAD NETWORK
dc.subjectSALES TAX
dc.subjectSALES TAX SYSTEM
dc.subjectSELF-ASSESSMENT
dc.subjectSERVICE DELIVERY
dc.subjectSOCIAL INDICATORS
dc.subjectSOCIAL SERVICES
dc.subjectSTATE ENTERPRISES
dc.subjectSTRATEGIC ALLOCATION
dc.subjectSTRATEGIC ALLOCATION OF RESOURCES
dc.subjectSUPREME AUDIT INSTITUTION
dc.subjectSUPREME AUDIT INSTITUTIONS
dc.subjectSUSTAINABILITY ANALYSIS
dc.subjectTAX ADMINISTRATION
dc.subjectTAX BASE
dc.subjectTAX PAYMENTS
dc.subjectTAX RATES
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTOTAL EXPENDITURE
dc.subjectTRANSPARENCY
dc.subjectUNFUNDED LIABILITIES
dc.titleBhutan - Public Financial Management Accountability Assessmenten
dspace.entity.typePublication
okr.date.disclosure2011-03-28
okr.date.doiregistration2025-05-07T12:37:06.338173Z
okr.doctypeEconomic & Sector Work::Other Financial Accountability Study
okr.docurlhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20110328002252
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.guid244921468201547017
okr.identifier.externaldocumentum000333037_20110328002252
okr.identifier.internaldocumentum13971676
okr.identifier.report58444
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2011/03/28/000333037_20110328002252/Rendered/PDF/584440ESW0Whit1oFinal0Bhutan0Report.pdfen
okr.region.administrativeSouth Asia
okr.region.countryBhutan
okr.region.geographicalSouth Asia
okr.region.geographicalAsia
okr.sectorPublic Administration
okr.sectorLaw
okr.sectorPublic Administration, Law, and Justice :: General public administration sector
okr.topicPublic Sector Economics
okr.topicPublic Sector Expenditure Policy
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicFinance and Financial Sector Development::Banks & Banking Reform
okr.topicFinance and Financial Sector Development::Bankruptcy and Resolution of Financial Distress
okr.topicPublic Sector Development
okr.unitFinancial Management Unit (SARFM)
okr.volume1 of 1
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