Publication:
Iraq Public Expenditure and Institutional Assessment, Volume 1: Public Financial Management in a Conflict-Affected Environment

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dc.contributor.authorWorld Bank
dc.date.accessioned2017-09-07T20:25:48Z
dc.date.available2017-09-07T20:25:48Z
dc.date.issued2008-06
dc.description.abstractThe public expenditure and institutional assessment (PEIA) were motivated by a number of factors. First, both the Government of Iraq (GoI) and its international development partners have recognized the critical importance of sound management of Iraq's substantial public financial resources. Both parties support the reform and modernization of public financial management (PFM), as articulated in the International Compact for Iraq (ICI). Secondly, international experience demonstrates the importance of establishing a baseline against which progress in PFM over time can be measured. This implies the need for an assessment which provides the information necessary to measure the performance of a country's PFM system. Thirdly, the devastating circumstances in Iraq during the past 5 years have made the institutional arrangements for PFM the subject of considerable uncertainty. The PEIA can help to shape and prioritize the necessary development program. The report is organized in two main parts. Volume one contains a summary of the main issues to emerge from the public expenditure and financial accountability (PEFA) assessment and a discussion of a number of specific PFM issues of current importance to Iraq, including: capital investment budgeting (CIB), oil revenue management, the Iraq financial management information system (IFMIS), public accounting and accountability, and payroll management. Volume two contains a detailed technical analysis behind the PEFA assessment.en
dc.identifierhttp://documents.worldbank.org/curated/en/331471468253478514/Public-financial-management-in-a-conflict-affected-environment
dc.identifier.doi10.1596/28209
dc.identifier.urihttps://hdl.handle.net/10986/28209
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.subjectACCOUNTING
dc.subjectACCOUNTING SYSTEM
dc.subjectADMINISTRATIVE CLASSIFICATION
dc.subjectAGGREGATE EXPENDITURE
dc.subjectAGGREGATE FISCAL
dc.subjectAGGREGATE REVENUE
dc.subjectALLOCATION OF RESOURCES
dc.subjectANNUAL BUDGET
dc.subjectANNUAL BUDGET PROCESS
dc.subjectANNUAL BUDGETING
dc.subjectANNUAL BUDGETING PROCESS
dc.subjectANNUAL BUDGETS
dc.subjectANNUAL FINANCIAL STATEMENTS
dc.subjectAPPROPRIATIONS
dc.subjectARTICLE
dc.subjectBUDGET AGGREGATES
dc.subjectBUDGET ALLOCATION
dc.subjectBUDGET ALLOCATIONS
dc.subjectBUDGET CLASSIFICATION
dc.subjectBUDGET CLASSIFICATION SYSTEM
dc.subjectBUDGET CREDIBILITY
dc.subjectBUDGET CYCLE
dc.subjectBUDGET DECISION
dc.subjectBUDGET DOCUMENTATION
dc.subjectBUDGET ESTIMATES
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET FORMULATION
dc.subjectBUDGET HOLDERS
dc.subjectBUDGET IMPLEMENTATION
dc.subjectBUDGET LAW
dc.subjectBUDGET MANAGEMENT
dc.subjectBUDGET MANAGEMENT PROCESS
dc.subjectBUDGET OUTTURNS
dc.subjectBUDGET PREPARATION
dc.subjectBUDGET PREPARATION PROCESS
dc.subjectBUDGET PROCESS
dc.subjectBUDGET PROPOSALS
dc.subjectBUDGET REFORM
dc.subjectBUDGET REQUEST
dc.subjectBUDGET SUBMISSIONS
dc.subjectBUDGET SUPPORT
dc.subjectBUDGET SURPLUSES
dc.subjectBUDGET SYSTEM
dc.subjectBUDGET YEAR
dc.subjectBUDGETARY ALLOCATIONS
dc.subjectBUDGETARY OUTCOMES
dc.subjectCAPITAL ASSETS
dc.subjectCAPITAL BUDGET
dc.subjectCAPITAL INVESTMENT
dc.subjectCAPITAL PROJECTS
dc.subjectCASH BALANCES
dc.subjectCASH BASIS
dc.subjectCASH MANAGEMENT
dc.subjectCASH RATIONING
dc.subjectCENTRAL AGENCIES
dc.subjectCENTRAL GOVERNMENT
dc.subjectCHART OF ACCOUNTS
dc.subjectCIVIL SERVICE
dc.subjectCIVIL SERVICE REFORM
dc.subjectCREDIBLE BUDGET
dc.subjectDEBT
dc.subjectDECISION-MAKING
dc.subjectDECISION-MAKING PROCESS
dc.subjectDONOR AGENCIES
dc.subjectECONOMIC CLASSIFICATION
dc.subjectECONOMIC GROWTH
dc.subjectEDUCATION BUDGET
dc.subjectEDUCATION EXPENDITURES
dc.subjectEDUCATION PROGRAMS
dc.subjectEDUCATION SERVICES
dc.subjectENTITLEMENTS
dc.subjectEXPENDITURE BUDGET
dc.subjectEXPENDITURE FORECASTS
dc.subjectEXPENDITURE POLICY
dc.subjectEXPENDITURE PROGRAMS
dc.subjectEXTERNAL AUDIT
dc.subjectFINANCE MINISTRY
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL CONTROL
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL MANAGEMENT INFORMATION
dc.subjectFINANCIAL MANAGEMENT INFORMATION SYSTEM
dc.subjectFINANCIAL MANAGEMENT REPORT
dc.subjectFINANCIAL PLAN
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCING ARRANGEMENTS
dc.subjectFISCAL BALANCE
dc.subjectFISCAL CONTROL
dc.subjectFISCAL DISCIPLINE
dc.subjectFISCAL FRAMEWORK
dc.subjectFISCAL INFORMATION
dc.subjectFISCAL POLICY
dc.subjectFISCAL POSITION
dc.subjectFISCAL RISK
dc.subjectFISCAL STABILITY
dc.subjectFISCAL SUSTAINABILITY
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT BUDGET
dc.subjectGOVERNMENT EXPENDITURE
dc.subjectGOVERNMENT FINANCE
dc.subjectGOVERNMENT FINANCE STATISTICS
dc.subjectGOVERNMENT PRIORITIES
dc.subjectGOVERNMENT REVENUE
dc.subjectGOVERNMENT REVENUES
dc.subjectGOVERNMENT SPENDING
dc.subjectGOVERNMENTAL FISCAL RELATIONS
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectINFRASTRUCTURE INVESTMENT
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL CONTROL
dc.subjectINTERNAL CONTROLS
dc.subjectINVESTMENT BUDGET
dc.subjectINVESTMENT BUDGETING
dc.subjectINVESTMENT EXPENDITURE
dc.subjectLEGISLATIVE SCRUTINY
dc.subjectLIQUIDITY
dc.subjectMACROECONOMIC FRAMEWORK
dc.subjectMACROECONOMIC STABILITY
dc.subjectMANAGEMENT CONTROL
dc.subjectMEDIUM-TERM PERSPECTIVE
dc.subjectMINISTRY OF DEFENSE
dc.subjectMINISTRY OF FINANCE
dc.subjectMISTRUST
dc.subjectNATIONAL BUDGET
dc.subjectNATIONAL GOVERNMENT
dc.subjectNATURAL RESOURCES
dc.subjectOIL PRICES
dc.subjectOUTCOME BUDGETING
dc.subjectPERFORMANCE ACCOUNTABILITY
dc.subjectPERFORMANCE INDICATOR
dc.subjectPERFORMANCE INDICATORS
dc.subjectPERFORMANCE REVIEW
dc.subjectPOLICY FORMULATION
dc.subjectPOVERTY REDUCING
dc.subjectPOVERTY REDUCTION
dc.subjectPRIVATE SECTOR
dc.subjectPROCUREMENT PROCESS
dc.subjectPROCUREMENT SYSTEMS
dc.subjectPROGRAM CLASSIFICATION
dc.subjectPUBLIC ACCOUNTABILITY
dc.subjectPUBLIC CORPORATIONS
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FINANCES
dc.subjectPUBLIC FINANCIAL MANAGEMENT
dc.subjectPUBLIC FINANCIAL MANAGEMENT INSTITUTIONS
dc.subjectPUBLIC FINANCIAL MANAGEMENT SYSTEM
dc.subjectPUBLIC FINANCIAL RESOURCES
dc.subjectPUBLIC MANAGEMENT
dc.subjectPUBLIC MONEY
dc.subjectPUBLIC OFFICIALS
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC SECTOR EMPLOYMENT
dc.subjectPUBLIC SECTOR ENTITIES
dc.subjectPUBLIC SERVICE
dc.subjectPUBLIC SERVICE DELIVERY
dc.subjectPUBLIC SERVICES
dc.subjectPUBLIC SPENDING
dc.subjectREALLOCATIONS
dc.subjectRECURRENT EXPENDITURE
dc.subjectREFORM AGENDA
dc.subjectREFORM PROCESSES
dc.subjectREFORM PROGRAM
dc.subjectREFORM STRATEGY
dc.subjectREGULATORY FRAMEWORK
dc.subjectRESOURCE ALLOCATION
dc.subjectRESOURCE ALLOCATIONS
dc.subjectRESOURCE MANAGEMENT
dc.subjectREVENUE ESTIMATES
dc.subjectREVENUE FORECASTING
dc.subjectREVENUE SHARING
dc.subjectREVENUE SOURCES
dc.subjectSECTOR BUDGETS
dc.subjectSECTORAL BUDGET
dc.subjectSECTORAL CEILINGS
dc.subjectSOCIAL BENEFITS
dc.subjectSTRATEGIC POLICY
dc.subjectSTRATEGIC PRIORITIES
dc.subjectSUB-NATIONAL GOVERNMENTS
dc.subjectSUPREME AUDIT INSTITUTION
dc.subjectSYSTEM OF BUDGET CLASSIFICATION
dc.subjectTAX PAYMENTS
dc.subjectTRANSPARENCY
dc.subjectUNCERTAINTY
dc.titleIraq Public Expenditure and Institutional Assessment, Volume 1en
dc.title.subtitlePublic Financial Management in a Conflict-Affected Environmenten
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleIraq Public Expenditure and Institutional Assessment, Volume 1
okr.date.disclosure2013-09-27
okr.date.doiregistration2025-05-07T11:12:20.388435Z
okr.doctypeEconomic & Sector Work::Country Financial Accountability Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/331471468253478514/Public-financial-management-in-a-conflict-affected-environment
okr.guid406501468038661877
okr.guid331471468253478514
okr.identifier.externaldocumentum000442464_20130927125456
okr.identifier.internaldocumentum18310347
okr.identifier.report81360
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/331471468253478514/pdf/813600WP0P10180Box0379834B00PUBLIC0.pdfen
okr.region.administrativeMiddle East and North Africa
okr.region.countryIraq
okr.sectorPublic Administration, Law, and Justice
okr.themePublic sector governance :: Administrative and civil service reform
okr.themePublic sector governance :: Decentralization
okr.themePublic sector governance :: Public expenditure, financial management and procurement
okr.themePublic sector governance :: Other accountability/anti-corruption
okr.themeSocial dev/gender/inclusion :: Gender
okr.topicFinance and Financial Sector Development::Public & Municipal Finance
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.topicGovernance::Governance and the Financial Sector
okr.topicMacroeconomics and Economic Growth::Economic Policy, Institutions and Governance
okr.topicPublic Sector Development::Public Sector Management and Reform
okr.topicPublic Sector Development::Public Sector Corruption/Anticorruption Measures
okr.topicConflict and Development::Conflict and Fragile States
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