Publication:
Pakistan Federal Government: Public Financial Management and Accountability Assessment

Abstract
This document reports on a Public Financial Management and Accountability Assessment (PFMAA) for the Federal Government of Pakistan (GoP). Measured against the six core Public Financial Management (PFM) objectives examined by the assessment, the assessment indicates that there have been improvements in some areas in recent years, which have served to improve general public financial management. The last PEFAA for the Federal Government was published in June 2009. Overall, the maximum number of indicators remained unchanged. As PFM concerns the efficiency and effectiveness of the use of public resources, the interdependence of the components of the budget cycle means that weaknesses in one part can adversely affect other parts thereby constraining the achievement of better budgetary outcomes; conversely, improvements in one area which are not matched by corresponding changes in other areas can undermine the initial reforms. The strengths and weaknesses of Pakistan's public financial management system found in the assessment have an impact on the three measures of budget effectiveness-aggregate fiscal discipline, allocates efficiency and efficient service delivery. The GoP has a continuing agenda of PFM reform. Current programs are focused on areas of weaknesses in PFM administration that have been identified by the GoP and development partners. Pakistan's prospects for reform implementation should be regarded as positive considering the impact of the reform programs so far which have made visible contributions in improving budgeting, reporting and external audit. The PEFA framework focuses on operational performance of the key elements of the PFM system based on evidence rather than on the inputs that enable the PFM system to reach a certain level of performance. The PFMAA assesses the extent to which the PFM system is an enabling factor for achieving budgetary outcomes at the three levels of aggregate fiscal discipline, strategic allocation of resources and efficient service delivery.
Link to Data Set
Citation
Government of Pakistan; World Bank Group; U.K. Department for International Development; European Union; Asian Development Bank. 2012. Pakistan Federal Government: Public Financial Management and Accountability Assessment. © World Bank. http://hdl.handle.net/10986/26816 License: CC BY 3.0 IGO.
Associated URLs
Associated content
Report Series
Other publications in this report series
Journal
Journal Volume
Journal Issue

Related items

Showing items related by metadata.

  • Publication
    Angola : Public Expenditure Review, Volume 1. Policy Briefing
    (Washington, DC, 2007-12-20) World Bank; European Commission; Food and Agriculture Organization; United Nations Children’s Fund; United Nations Development Program; World Health Organization
    This report concerns about policy briefing and outlines the main findings and policy options associated with the analysis of public spending in terms of equity and allocative efficiency. This Public Expenditure Review (PER) covers the sectors of Education, Health, Agriculture, and the area of decentralization. The main objective of this Public Expenditure Review is to examine the allocative efficiency and equity of public spending in Angola. Five cross-cutting messages are drawn from the analysis of public spending and fiscal management in the context of this Public Expenditure Review: (i) the need to prepare public spending plans within a multiyear perspective; (ii) the need to improve the efficiency of public spending; (iii) the need to improve the quality of the data on social indicators and on the budget; (iv) the need to observe equity considerations in the preparation of the budget ; and (v) the need for steady progress with decentralization. The first volume, a policy briefing, outlines the main findings and policy options associated with the analysis of public spending in terms of equity and allocative efficiency. The second volume presents a fuller assessment of each sector and on decentralization
  • Publication
    Pakistan - Balochistan Province : Public Financial Management and Accountability Assessment
    (Washington, DC, 2007-05) World Bank
    This document reports on a Public Financial Management and Accountability Assessment (PFMAA) for the province of Balochistan. The study was commissioned jointly by the World Bank, the Asian Development Bank (ADB), the UK Department for International Development (DfID), and the European Commission (EC). The Government of Balochistan welcomed the initiative of the World Bank, ADB, DFID and EC in carrying out the PFM assessment. The provincial Finance Department is also working on framing new financial rules in order to streamline utilization of funds while ensuring transparency in financial management.. The PFMAA was conducted against 31 Public Financial Management (PFM) performance measurement indicators in accordance with the Public Expenditure and Financial Accountability (PEFA) framework.
  • Publication
    Pakistan - Punjab Province : Public Financial Management and Accountability Assessment
    (Washington, DC, 2007-05) World Bank
    This document reports on a Public Financial Management and Accountability Assessment (PFMAA) for the province of Punjab. The study was commissioned jointly by the World Bank, the Asian Development Bank (ADB), the UK Department for International Development (DfID), and the European Commission (EC). The Government of Punjab (GoPj) managed the process through a Steering Committee chaired by the Finance Secretary. This summary assessment uses the indicator-led analysis to provide an integrated assessment of the Punjab Province's PFM system against the six core dimensions of PFM performance and provides a statement of the likely impact of those weaknesses on budgetary outcomes, on aggregate fiscal discipline, and on the strategic allocation of resources and efficient service delivery. The PFMAA was conducted against 31 Public Financial Management (PFM) performance measurement indicators in accordance with the Public Expenditure and Financial Accountability (PEFA) framework.
  • Publication
    Moldova
    (Washington, DC, 2009-05) World Bank; International Monetary Fund; European Union; United Nations; DFID; SIDA
    This set of policy notes is intended to provide suggestions to the new Government on policy actions for addressing the various economic and social challenges that Moldova faces. Economic and social policy issues are the focus of this document. The notes have been prepared in the context of the current economic crisis, with short-term priorities and suggestions for immediate policy actions highlighted. This guidance for responding to the current crisis is followed by a medium-term agenda, which outlines possible policy measures for the longer term to promote and support sustainable development. However, it must be noted, that acting on these policy notes effectively will only be possible in a political climate of consensus in which the wounds left by the post-election conflict are allowed to heal. This will need reaffirmation of Moldova's citizens' basic human and civil rights. However, the global economic crisis has significantly clouded Moldova's immediate outlook. In addition, due to the global economic crisis, the economy of the Transnistria region has collapsed. Russia is now paying the civil service wage bill and pensions. An important contribution to the reintegration of the region would be for the Government of Moldova to assist in mitigating the impact of the crisis on the poor in Transnistria.
  • Publication
    A Globalized Market--Opportunities and Risks for the Poor : Global Poverty Report 2001
    (World Bank, Washington, DC, 2001-07) African Development Bank; Asian Development Bank; European Bank for Reconstruction and Development; Inter-American Development Bank; International Monetary Fund; World Bank
    The Global Poverty Report considers the effects of globalizing markets on poverty in developing countries. It outlines the channels through which increased trade openness can affect poverty and examines the evidence from four regions: Sub-Saharan Africa, Asia and the Pacific, Eastern Europe and Central Asia, and Latin America and the Caribbean. Written at the request of the G8, the report is the result of a joint effort of the regional development banks, the World Bank, and the International Monetary Fund. Increased openness can affect an economy in various ways, creating opportunities for the poor as well as risks. First, it can affect the prices of goods and services that the poor consume and produce, benefiting those who are net consumers of goods that become cheaper and those who can obtain higher prices for their products on international markets. Second, it can affect the demand for and returns to factors of production that the poor have to offer, such as labor. Third, it can affect government revenue and the resources available for antipoverty programs. Fourth, it can influence the potential for economic growth, which in turn affects poverty. Fifth, the short-term costs of transition, as well as the possible increased volatility of growth stemming from the opening up of markets, may increase the need for social protection mechanisms. Comprehensive trade reform can help reduce poverty when it is part of a set of reforms that improve the domestic macroeconomic and investment climate, enhance infrastructure and technology, and contribute to the provision of knowledge and skills. However, these effects vary significantly across countries, regions, and groups within countries, which makes it difficult to generalize about the effects of trade liberalization on poverty.

Users also downloaded

Showing related downloaded files

  • Publication
    World Development Report 2006
    (Washington, DC, 2005) World Bank
    This year’s Word Development Report (WDR), the twenty-eighth, looks at the role of equity in the development process. It defines equity in terms of two basic principles. The first is equal opportunities: that a person’s chances in life should be determined by his or her talents and efforts, rather than by pre-determined circumstances such as race, gender, social or family background. The second principle is the avoidance of extreme deprivation in outcomes, particularly in health, education and consumption levels. This principle thus includes the objective of poverty reduction. The report’s main message is that, in the long run, the pursuit of equity and the pursuit of economic prosperity are complementary. In addition to detailed chapters exploring these and related issues, the Report contains selected data from the World Development Indicators 2005‹an appendix of economic and social data for over 200 countries. This Report offers practical insights for policymakers, executives, scholars, and all those with an interest in economic development.
  • Publication
    Classroom Assessment to Support Foundational Literacy
    (Washington, DC: World Bank, 2025-03-21) Luna-Bazaldua, Diego; Levin, Victoria; Liberman, Julia; Gala, Priyal Mukesh
    This document focuses primarily on how classroom assessment activities can measure students’ literacy skills as they progress along a learning trajectory towards reading fluently and with comprehension by the end of primary school grades. The document addresses considerations regarding the design and implementation of early grade reading classroom assessment, provides examples of assessment activities from a variety of countries and contexts, and discusses the importance of incorporating classroom assessment practices into teacher training and professional development opportunities for teachers. The structure of the document is as follows. The first section presents definitions and addresses basic questions on classroom assessment. Section 2 covers the intersection between assessment and early grade reading by discussing how learning assessment can measure early grade reading skills following the reading learning trajectory. Section 3 compares some of the most common early grade literacy assessment tools with respect to the early grade reading skills and developmental phases. Section 4 of the document addresses teacher training considerations in developing, scoring, and using early grade reading assessment. Additional issues in assessing reading skills in the classroom and using assessment results to improve teaching and learning are reviewed in section 5. Throughout the document, country cases are presented to demonstrate how assessment activities can be implemented in the classroom in different contexts.
  • Publication
    World Development Report 2011
    (World Bank, 2011) World Bank
    The 2011 World development report looks across disciplines and experiences drawn from around the world to offer some ideas and practical recommendations on how to move beyond conflict and fragility and secure development. The key messages are important for all countries-low, middle, and high income-as well as for regional and global institutions: first, institutional legitimacy is the key to stability. When state institutions do not adequately protect citizens, guard against corruption, or provide access to justice; when markets do not provide job opportunities; or when communities have lost social cohesion-the likelihood of violent conflict increases. Second, investing in citizen security, justice, and jobs is essential to reducing violence. But there are major structural gaps in our collective capabilities to support these areas. Third, confronting this challenge effectively means that institutions need to change. International agencies and partners from other countries must adapt procedures so they can respond with agility and speed, a longer-term perspective, and greater staying power. Fourth, need to adopt a layered approach. Some problems can be addressed at the country level, but others need to be addressed at a regional level, such as developing markets that integrate insecure areas and pooling resources for building capacity Fifth, in adopting these approaches, need to be aware that the global landscape is changing. Regional institutions and middle income countries are playing a larger role. This means should pay more attention to south-south and south-north exchanges, and to the recent transition experiences of middle income countries.
  • Publication
    Doing Business 2014 : Understanding Regulations for Small and Medium-Size Enterprises
    (Washington, DC: World Bank Group, 2013-10-28) World Bank; International Finance Corporation
    Eleventh in a series of annual reports comparing business regulation in 185 economies, Doing Business 2014 measures regulations affecting 11 areas of everyday business activity: Starting a business, Dealing with construction permits, Getting electricity, Registering property, Getting credit, Protecting investors, Paying taxes, Trading across borders, Enforcing contracts, Closing a business, Employing workers. The report updates all indicators as of June 1, 2013, ranks economies on their overall “ease of doing business”, and analyzes reforms to business regulation – identifying which economies are strengthening their business environment the most. The Doing Business reports illustrate how reforms in business regulations are being used to analyze economic outcomes for domestic entrepreneurs and for the wider economy. Doing Business is a flagship product by the World Bank and IFC that garners worldwide attention on regulatory barriers to entrepreneurship. More than 60 economies use the Doing Business indicators to shape reform agendas and monitor improvements on the ground. In addition, the Doing Business data has generated over 870 articles in peer-reviewed academic journals since its inception.
  • Publication
    Digital Africa
    (Washington, DC: World Bank, 2023-03-13) Begazo, Tania; Dutz, Mark Andrew; Blimpo, Moussa
    All African countries need better and more jobs for their growing populations. "Digital Africa: Technological Transformation for Jobs" shows that broader use of productivity-enhancing, digital technologies by enterprises and households is imperative to generate such jobs, including for lower-skilled people. At the same time, it can support not only countries’ short-term objective of postpandemic economic recovery but also their vision of economic transformation with more inclusive growth. These outcomes are not automatic, however. Mobile internet availability has increased throughout the continent in recent years, but Africa’s uptake gap is the highest in the world. Areas with at least 3G mobile internet service now cover 84 percent of Africa’s population, but only 22 percent uses such services. And the average African business lags in the use of smartphones and computers as well as more sophisticated digital technologies that catalyze further productivity gains. Two issues explain the usage gap: affordability of these new technologies and willingness to use them. For the 40 percent of Africans below the extreme poverty line, mobile data plans alone would cost one-third of their incomes—in addition to the price of access devices, apps, and electricity. Data plans for small- and medium-size businesses are also more expensive than in other regions. Moreover, shortcomings in the quality of internet services—and in the supply of attractive, skills-appropriate apps that promote entrepreneurship and raise earnings—dampen people’s willingness to use them. For those countries already using these technologies, the development payoffs are significant. New empirical studies for this report add to the rapidly growing evidence that mobile internet availability directly raises enterprise productivity, increases jobs, and reduces poverty throughout Africa. To realize these and other benefits more widely, Africa’s countries must implement complementary and mutually reinforcing policies to strengthen both consumers’ ability to pay and willingness to use digital technologies. These interventions must prioritize productive use to generate large numbers of inclusive jobs in a region poised to benefit from a massive, youthful workforce—one projected to become the world’s largest by the end of this century.