Publication:
Assessing and Reforming Public Financial Management : A New Approach

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dc.contributor.authorAllen, Richard
dc.contributor.authorSchiavo-Campo, Salvatore
dc.contributor.authorColumkill Garrity, Thomas
dc.date.accessioned2013-08-14T18:01:00Z
dc.date.available2013-08-14T18:01:00Z
dc.date.issued2004
dc.description.abstractThis study is intended to help underpin a more coordinated, effective approach to assessing and reforming systems for public expenditure, procurement, and financial accountability in developing countries-especially countries that receive international aid for budget support. Such support, also known as adjustment lending, has become far more important in recent years. At the World Bank, for example, it increased from less than 10 percent of total assistance in the 1980s to about 50 percent in fiscal 2002. Many other development agencies are also increasing aid for budget support. This support has been accompanied by and reflects widespread recognition that aid is fungible and that resources can be transferred, so that aid intended for one project can effectively be used to finance another. Thus, efforts to safeguard the integrity of donor resources mean little without safeguards on the use of government resources. Moreover, growing awareness of the destructive effects of corruption -- emphatically underscored by the East Asian financial crisis of 1997-99 -- has given new urgency to donors' need to ensure that aid is not diverted to private ends or misallocated to activities not conducive to fostering growth and reducing poverty. For all these reasons it is important for donors and recipient governments alike that the strengths and weaknesses of national budget systems be well understood and that governments implement reforms where needed, especially in high-risk areas.en
dc.identifierhttp://documents.worldbank.org/curated/en/2004/01/2857852/assessing-reforming-public-financial-management-new-approach
dc.identifier.doi10.1596/0-8213-5599-6
dc.identifier.isbn0-8213-5599-6
dc.identifier.urihttps://hdl.handle.net/10986/15064
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTING
dc.subjectADJUSTMENT LENDING
dc.subjectAGGREGATE SPENDING
dc.subjectANTI- CORRUPTION
dc.subjectASSET MANAGEMENT
dc.subjectAUTHORITY
dc.subjectBUDGET MANAGEMENT
dc.subjectBUDGET PROCESS
dc.subjectCAPACITY BUILDING
dc.subjectCENTRAL GOVERNMENT
dc.subjectCENTRAL GOVERNMENT SPENDING
dc.subjectCONCEPTUAL FRAMEWORK
dc.subjectCONSENSUS
dc.subjectCONSTITUENCIES
dc.subjectCORRUPTION
dc.subjectDEBT MANAGEMENT
dc.subjectDEBT SERVICE
dc.subjectDEBT SERVICING
dc.subjectDEVELOPING COUNTRIES
dc.subjectDEVELOPMENT GOALS
dc.subjectDEVELOPMENT POLICIES
dc.subjectDEVELOPMENT PROGRAMME
dc.subjectDONOR AGENCIES
dc.subjectDONOR RESOURCES
dc.subjectECONOMIC MANAGEMENT
dc.subjectEXECUTION
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL RESOURCES
dc.subjectFISCAL
dc.subjectFISCAL DISCIPLINE
dc.subjectFISCAL TRANSPARENCY
dc.subjectFOREIGN EXCHANGE
dc.subjectGOOD GOVERNANCE
dc.subjectGOVERNMENT BORROWING
dc.subjectGOVERNMENT OFFICIALS
dc.subjectGOVERNMENT POLICY
dc.subjectGOVERNMENT RESOURCES
dc.subjectGOVERNMENT REVENUE
dc.subjectGOVERNMENT SPENDING
dc.subjectGOVERNMENT'S BUDGET
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectLACK OF TRANSPARENCY
dc.subjectLEGISLATURE
dc.subjectLICENSES
dc.subjectLONG TERM
dc.subjectLONG-TERM DEVELOPMENT
dc.subjectLONG-TERM PERSPECTIVE
dc.subjectMACROECONOMIC FRAMEWORK
dc.subjectMACROECONOMIC POLICIES
dc.subjectNATIONAL BUDGET
dc.subjectNATIONS
dc.subjectPARTNER INSTITUTIONS
dc.subjectPOOR COUNTRIES
dc.subjectPOVERTY REDUCTION
dc.subjectPOVERTY REDUCTION STRATEGY
dc.subjectPROCUREMENT
dc.subjectPUBLIC AGENCIES
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectPUBLIC EXPENDITURE REVIEW
dc.subjectPUBLIC EXPENDITURE REVIEWS
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC GOODS
dc.subjectPUBLIC INVESTMENT
dc.subjectPUBLIC INVESTMENT PROGRAMS
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR MANAGEMENT
dc.subjectPUBLIC SERVICES
dc.subjectQUALITY CONTROL
dc.subjectREDUCING POVERTY
dc.subjectSOCIAL POLICIES
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTECHNICAL SUPPORT PUBLIC FINANCE MANAGEMENT
dc.subjectFINANCIAL REFORM
dc.subjectPUBLIC EXPENDITURE ANALYSIS
dc.subjectPROCUREMENT PLAN
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectDEVELOPING COUNTRIES
dc.subjectBUDGETARY ASSISTANCE
dc.subjectDONOR ASSISTANCE
dc.subjectGOVERNMENT RESOURCES
dc.subjectCORRUPTION
dc.subjectPOVERTY REDUCTION
dc.subjectBUDGET SYSTEMS
dc.subjectACCOUNTABILITY MEASURES
dc.subjectFISCAL BEHAVIOR
dc.subjectMETHODOLOGY
dc.subjectINSTITUTIONAL POLICY
dc.subjectGOVERNANCE
dc.titleAssessing and Reforming Public Financial Management : A New Approachen
dc.title.alternativeUne nouvelle approache pour evaluer et reformer la gestion des depenses publiquesen
dspace.entity.typePublication
okr.doctypePublications & Research::Publication
okr.doctypePublications & Research::Publication
okr.docurlhttp://documents.worldbank.org/curated/en/2004/01/2857852/assessing-reforming-public-financial-management-new-approach
okr.globalpracticeSocial, Urban, Rural and Resilience
okr.globalpracticePoverty
okr.globalpracticeGovernance
okr.guid480701468762371887
okr.guid222241468329401664
okr.identifier.doi10.1596/0-8213-5599-6
okr.identifier.externaldocumentum000090341_20040115131609
okr.identifier.internaldocumentum2857852
okr.identifier.report27584
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2004/01/15/000090341_20040115131609/Rendered/PDF/275840PAPER0Assessing0and0reforming.pdfen
okr.topicUrban Development::Urban Economics
okr.topicPublic and Municipal Finance
okr.topicPoverty Reduction::Poverty Assessment
okr.topicGovernance::National Governance
okr.topicPublic Sector Economics and Finance
okr.unitKnowledge & Eval. Capacity Dev. (IEGKE)
okr.volume1 of 1
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