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The Use of Data Analytics Techniques to Assess the Functioning of a Government's Financial Management Information System: An Application to Pakistan and Cambodia

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dc.contributor.authorHashim, Ali
dc.contributor.authorPiatti-Funfkirchen, Moritz
dc.contributor.authorCole, Winston
dc.contributor.authorNaqvi, Ammar
dc.contributor.authorMinallah, Akmal
dc.contributor.authorPrathna, Maun
dc.contributor.authorSo, Sokbunthoeun
dc.date.accessioned2019-01-03T17:32:15Z
dc.date.available2019-01-03T17:32:15Z
dc.date.issued2019-01
dc.description.abstractPublic financial management enables government to implement policy. Financial management information systems are a central element of PFM in that they facilitate government financial transactions and subject them to rigorous budgetary controls. Therefore, the adequate use of FMIS systems supports the implementation of fiscal rules and provides the basis for holding the executive accountable for implementing the budget. Yet, the integrity of expenditure transactions and effectiveness of budget controls is rarely assessed. This paper explores the meaning of adequate use of FMIS systems and points to data analytics techniques that can shed light on how the use FMIS systems affects expenditure data integrity and effectiveness of budget controls. This methodology is applied to Pakistan and Cambodia, which reveals two very different problems. In Pakistan the analysis of the transactions profile suggests that a large share of the budget is not subjected to FMIS internal controls. In Cambodia the majority of the budget is channeled through the system, but the method exposes very large advances to commercial bank accounts that are subsequently drawn upon but outside the system. Both of these raise concerns about the effectiveness of the FMIS system. Deploying data analytics techniques can help assess whether FMIS systems serve form or function. Judging a system by its use is informative about governments' revealed preferences in expenditure management. This paper puts the spotlight on the foundation of expenditure data and advocates for a transparent, methodical and evidenced based approach to FMIS deployment and expenditure management reform.en
dc.identifierhttp://documents.worldbank.org/curated/en/226121546531748578/The-Use-of-Data-Analytics-Techniques-to-Assess-the-Functioning-of-a-Governments-Financial-Management-Information-System-An-Application-to-Pakistan-and-Cambodia
dc.identifier.doi10.1596/1813-9450-8689
dc.identifier.urihttps://hdl.handle.net/10986/31092
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper;No. 8689
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectGOVERNANCE
dc.subjectPUBLIC SECTOR MANAGEMENT
dc.subjectPUBLIC FINANCE
dc.subjectFISCAL CONTROL
dc.subjectPUBLIC FINANCIAL MANAGEMENT
dc.subjectPUBLIC EXPENDITURE
dc.subjectMANAGEMENT INFORMATION SYSTEM
dc.subjectFINANCIAL MANAGEMENT INFORMATION SYSTEM
dc.subjectFMIS
dc.titleThe Use of Data Analytics Techniques to Assess the Functioning of a Government's Financial Management Information Systemen
dc.title.subtitleAn Application to Pakistan and Cambodiaen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleThe Use of Data Analytics Techniques to Assess the Functioning of a Government's Financial Management Information System: An Application to Pakistan and Cambodia
okr.date.disclosure2019-01-03
okr.doctypePublications & Research
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/226121546531748578/The-Use-of-Data-Analytics-Techniques-to-Assess-the-Functioning-of-a-Governments-Financial-Management-Information-System-An-Application-to-Pakistan-and-Cambodia
okr.guid226121546531748578
okr.identifier.doi10.1596/1813-9450-8689
okr.identifier.externaldocumentum090224b08682174f_1_0
okr.identifier.internaldocumentum30736667
okr.identifier.reportWPS8689
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/226121546531748578/pdf/WPS8689.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.administrativeSouth Asia
okr.region.countryColombia
okr.region.countryPakistan
okr.statistics.combined2467
okr.statistics.dr226121546531748578
okr.statistics.drstats1797
okr.topicPublic Sector Development::Public Financial Management
okr.topicPublic Sector Development::Public Sector Economics
okr.topicPublic Sector Development::State Owned Enterprise Reform
okr.topicInformation and Communication Technologies::ICT Applications
okr.topicMacroeconomics and Economic Growth::Fiscal & Monetary Policy
okr.topicGovernance::Governance and the Financial Sector
okr.unitGovernance Global Practice
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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