Publication:
Sub-National Public Expenditure and Financial Accountability Assessment - Can Tho City, Vietnam

Loading...
Thumbnail Image
Files in English
English PDF (2 MB)
114 downloads
English Text (640.05 KB)
25 downloads
Other Files
Vietnamese PDF (2.01 MB)
19 downloads
Date
2023-04-18
ISSN
Published
2023-04-18
Author(s)
Editor(s)
Abstract
The World Bank is supporting Can Tho City (CCT) of Vietnam to conduct an analysis of its current public financial management (PFM) arrangements and national legal framework in comparison to good international practices. The main objective of this activity is to inform the design and implementation of a robust PFM reform agenda for the city in 2023 – 2025. The activity is performed under the framework of the Swiss State Secretariat for Economic Affairs (SECO) Trust Fund for Sub-National Public Financial Management Reform, effective April 2020. This sub-national public expenditure and financial accountability (PEFA) assessment aims to measure the PFM performance of CCT. The assessment will be used by CCT in planning improvements to the administration of its services. It will also facilitate discussions by CCT and development partners with the central government on possible reforms in country PFM system to enable better allocation of resources which would ultimately assist CCT and other sub-national governments (SNG) in the discharge of its functions.
Link to Data Set
Citation
World Bank. 2023. Sub-National Public Expenditure and Financial Accountability Assessment - Can Tho City, Vietnam. © World Bank. http://hdl.handle.net/10986/39705 License: CC BY-NC 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
    Georgia - Public Expenditure and Financial Accountability (PEFA) : Joint World Bank-European Commission Public Financial Management Assessment, Programmatic Public Finance Policy Review
    (Washington, DC, 2008-11) World Bank
    This Public Expenditure and Financial Accountability (PEFA) assessment provides an updated and systematic diagnostic of the Public Financial Management (PFM) system in Georgia and provides mid-2007 as a base line for complementing the Government's efforts to monitor progress in the PFM reforms going forward. This summary presents: (i) an assessment of Georgia's PFM performance in applying the PEFA Performance Measurement Framework structured across six dimensions; (ii) an assessment of the impact of PFM weaknesses; and (iii) an assessment of the institutional framework underpinning the prospects for PFM reform. There are, however, areas in the existing internal and external control system, personnel and payroll, public procurement, and reporting of high quality consolidated financial statements that are in need of continued reform to further enhance the effectiveness of the PFM. It is envisaged that this assessment will contribute to the government reform agenda by highlighting the areas in which reform has succeeded and those in which weaknesses remain. The assessment will also serve the donor community in directing its assistance programs in those areas of public financial management where the Government's PFM strategy can be further strengthened.
  • Publication
    Kingdom of Thailand - Public Expenditure and Financial Accountability : Public Financial Management Assessment
    (World Bank, 2009-10-01) World Bank
    The Government of Thailand has been undertaking wide ranging public financial management reforms since 1999 across the six core dimensions of Public Financial Management (PFM) performance identified in the performance measurement framework. Key reforms include: (i) the deployment of an integrated Government Fiscal Management Information System (GFMIS) for budget execution and reporting; (ii) implementation of Strategic Performance Based Budgeting (SPBB) framework; (iii) implementing the International Public Sector Accounting Standards for reporting; (iv) conducting financial, procurement, performance, and risk based audits; and (v) putting in place a system of key performance indicators (KPIs) to foster greater service delivery responsiveness by government agencies. This Public Expenditure and Financial Accountability (PEFA) report aims to assess the status of the PFM system in Thailand across the six core dimensions of PFM performance using the standard PEFA methodology of 28 high level indicators, excluding the donor practices indicators.
  • Publication
    Zambia - Public Expenditure Management and Financial Accountability Review : Country Financial Accountability Assessment, Annex, Volume 2
    (Washington, DC, 2003-11) World Bank
    The challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption campaign of the new Government, and the renewed interest by Parliament in governance issues, and accountability have all been encouraging steps. Nevertheless, for Zambia to assure that public accountability is enduring, and not dependent upon the Government of the day, it must take steps to strengthen institutions of the State that can provide public oversight, and that promote basic checks and balances. This report provides a very detailed analysis of the country's PEM, and accountability processes. Yet, many of the recommendations are not new, but have been cited in previous reports of the Bank, and/or other donors. Effective implementation of public sector reforms will likely remain a challenge in Zambia. The limited capacity of Government suggests the need to target a few major aspects of public finance, and to address them persistently: improving compliance with existing regulations; strengthening the oversight institutions of the State; promoting public access to information; and, rebuilding information management, and reporting systems. The report also deals with the second objective of the Poverty Reduction Strategy Paper (PRSP), i.e., with ways and methods by which the Government can ensure efficient, equitable, and transparent management of public resources. It also focuses on the dimension of governance, i.e., the effectiveness of government to be able to provide public services. The specific objectives of the report are to: (a) provide a comprehensive and integrated assessment of Zambia's overall fiduciary risk, i.e., budget management, financial systems and auditing, and public procurement; (b) document PEM reforms progress to-date, and challenges facing Zambia; and, (c) develop a realistic action plan, outlining short and medium term remedial measures, which the Government should implement with donor support.
  • Publication
    Montenegro : Public Expenditure and Financial Accountability Assessment
    (Washington, DC, 2009-07) World Bank
    The purpose of the assessment is to provide the Montenegrin authorities with an internationally-recognized benchmark evaluation of the performance of the Montenegrin Public Financial Management (PFM) systems in order that they may thereafter consider the systems' strengths and weaknesses and develop strategies to strengthen them. The assessment comes at a critical juncture. After double-digit growth in 2007, economic growth has slowed considerably. On the fiscal side, the boom contributed to fiscal surpluses which cannot be sustained in the current economic climate and additional challenges in fiscal management have emerged. The potential to contain recurrent expenditure and implement institutional reforms on the integration path will require increasing efficiency in public administration. The management of the surge in tax and other revenues represented a special challenge for the government particularly given the significant revenues realized from the-one-off foreign investment in privatized state-owned enterprises. The level of public debt, which had steadily decreased over the past few years will be more difficult to contain, particularly in view of the highly pro-cyclical nature of economic policies. The PEFA assessment focuses primarily on the national level of a country's PFM system. PFM improvements now under consideration could contribute substantially in responding to those challenges.
  • Publication
    Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary
    (Washington, DC, 2007-05-25) World Bank
    This report reviews the trends in expenditure patterns in public financial management (PFM) in Nigeria since 2001, and assesses the impact thus far of the ongoing government reform efforts. The public expenditure management and financial accountability review (PEMFAR) covers areas that have been traditionally undertaken by separate Bank reports such as the public expenditure reviews (PER), the country financial accountability assessment (CFAA), and the country procurement assessment review (CPAR). This analysis covers fiscal policies and performance at both federal and state government levels. The PEMFAR is a consolidated diagnostic tool designed to enhance Bank, development partners' and member countries' knowledge of PFM arrangements and reform challenges. The core objective of the Nigeria PEMFAR is to advise the Government (federal and participating states) on how (i) to better focus and sequence its PFM, including the procurement reform agenda within a broader economic reform framework, and (ii) identify directions and instruments of restructuring its expenditure patterns on both macro and sectoral levels. The PEMFAR also aims to inform international development partners on how they could provide more efficient support for the PFM reforms in Nigeria by identifying the main bottlenecks within the existing reform process.

Users also downloaded

Showing related downloaded files

  • Publication
    Myanmar Improving Public Financial Management for Health Services
    (World Bank, Washington, DC, 2020-08-27) World Bank
    Myanmar exhibits poor health outcomes and lags regional peers. Myanmar’s Human Capital Index (HCI) score is 0.47, compared to a regional average of 0.60. Every year, 2,000 pregnant women and 50,000 children die from preventable causes, and 29 percent of children under age 5 are stunted. While there are many reasons for these poor outcomes, the effective coverage (access, utilization, and quality) of service delivery in the health sector plays a fundamental role. Budget execution remains prominent among PFM challenges in the health sector, demonstrated by several roadblocks to spending on time and on target. There is an urgent need to better understand the PFM bottlenecks that affect frontline service delivery. Budgeted expenditure for the Ministry of Health and Sports (MoHS) has been increasing, but actual spending has been declining. Budgeted expenditure increased for the MoHS from 0.86 percent of gross domestic product (GDP) in 2014-15 to 1.15 percent of GDP in 2017-18. However, actual expenditure by MoHS has declined from 1.0 percent to 0.8 percent of GDP in the same period. The increase in resources available through the budget allocation process had helped expand access and availability of health services to some extent, but it has not been able to address significantly the major health challenges and achieve better outcomes at population level. This is partly due to weaknesses at several points along the chain of financial management within MoHS and at the point of service delivery. The main objective of this report on PFM in the health sector is to improve service delivery and the efficiency of health financing at all levels of health care in Myanmar. This will be achieved by identifying and analyzing relevant PFM bottlenecks and providing recommendations to address them. Secondary objectives are to deepen the understanding of PFM arrangements in Myanmar’s health sector, including the PFM reforms required under the health financing reforms for UHC, and strengthen the communication and coordination between MoHS and MOPFI to ensure sustainability of reforms going forward.
  • Publication
    Strategic Planning for Poverty Reduction in Vietnam : Progress and Challenges for Meeting the Localized Millennium Development Goals
    (World Bank, Washington, DC, 2003-01) Swinkels, Rob; Turk, Carrie
    This paper discusses the progress that Vietnam has made toward meeting a core set of development goals that the government recently adopted as part of its Comprehensive Poverty Reduction and Growth Strategy (CPRGS). These goals are strongly related to the Millennium Development Goals (MDGs), but are adapted and expanded to reflect Vietnam's national challenges and the government's ambitious development plans. For each Vietnam Development Goal, the authors describe recent trends in relation to the trajectories implied by the MDGs, outline the intermediate targets identified by the government, and discuss the challenges involved in meeting these. Relative to other countries of similar per capita expenditures, Vietnam has made rapid progress in a number of key areas. Poverty has halved over the 1990s, enrollment rates in primary education have risen to 91 percent (although there is a quality problem), indicators of gender equity have been strengthened, child mortality has been reduced, maternal health has improved, and real progress has been made in combating malaria and other communicable diseases. In contrast, Vietnam scores worse than other comparable countries in the areas of child malnutrition, access to clean water, and combating HIV/AIDS. A number of important crosscutting issues emerge from this analysis that need to be addressed. One such challenge is improving equity, both in terms of ensuring that the benefits of growth are distributed evenly across the population and in terms of access to public services. This will involve addressing the affordability of education and curative health care for poor households. Improvements in public expenditure planning are needed to align resources better to stated desired outcomes and to link nationally-defined targets to subnational planning and budgeting processes. There is also a need to address capacity and data gaps which will be crucial for effective monitoring.
  • Publication
    Budget Execution in Health
    (World Bank, Washington, DC, 2021-11-04) Piatti-Funfkirchen, Moritz; Barroy, Helene; Pivodic, Fedja; Margini, Federica
    Most countries are committed to the provision of quality health services to all, without risk of financial hardship. Adequate budget provisions are an important, yet insufficient requirement in this pursuit. The budget also needs to be implemented in full and with regard to efficiency and accountability. While this is widely acknowledged, there is no systematic evidence on how well the health budget is implemented and literature remains thin on how budget execution practices relate to health financing functions and service delivery. This report is the first in a series of publications on the topic following an active World Health Organization and World Bank collaboration. It aims to define concepts, characteristics and trends in health sector budget execution. The report first calls for clarity in use of terminology. It helps to differentiate between ‘budget execution rates’ and ‘budget execution practices’. The former refers to the share of the budget being executed. The latter to processes on how well the budget is executed. Both aspects are equally important. Not implementing the budget in full is a lost opportunity, efficiency and accountability concern and undermines the health sector’s ability to deliver services. It also undermines prospects for increased fiscal space going forward. To identify trends and patterns in over and underspending, the report draws on previously unexplored PEFA annex and World Bank BOOST data. This reveals the following: Health budget execution rates are inversely related to levels of income and maturity of PFM systems. Health budget under-execution is particularly pervasive in LMICs where the budget is executed at around 85-90 percent. Some countries have chronic budget execution problems where the budget is executed at a rate below 85 percent across consecutive years. In LMICs, the health budget is systematically implemented at a lower rate than the general government budget. This means, that governments are effectively deprioritizing health during budget implementation. For Sub-Saharan Africa countries in the sample, the average health budget was 6.7 percent of the general government budget. Health spending as a share of general government spending was half a percentage point less at 6.2 percent. In some countries this is much more pronounced, where health is deprioritized by 2-3 percentage points of general government spending during implementation. The health budget was also implemented at a lower rate than the education budget in most countries at an average rate of 4 percentage points. Underspending in some categories often occurs concurrently with overspending on other expenditure items. While the wage and salary budget tend to be implemented in full, this is less so for goods and services or the capital budget. This can leave health workers without the necessary supplies or support infrastructure to provide quality services and invariably lead to inefficiencies.
  • Publication
    Case Study 2 - Andhra Pradesh, India : Participation in Macroeconomic Policy Making and Reform
    (Washington, DC, 2003-03) World Bank
    For the past six years, the State of Andhra Pradesh in India has been at the vanguard of efforts to modernize the economy and the state while pursuing policies to improve the lives of the poorest. The Chief Minister and head of the ruling Telugu Desam Party (TDP), Mr. Chandra Babu Naidu, is known by some as the "Laptop Minister" for his modernizing initiatives. He has reached out to international organizations and investors but has also maintained his base of support at home, in part through expanded programs in education, health, and rural development. "I have initiated so many things," Naidu said. "They are going on and will pay off after some time. But people need something today." The challenges facing the government are daunting. Andhra Pradesh (AP) is one of the largest and poorest states in India. Its population of almost 80 million approaches that of the Philippines, the 13th most populous country in the world. Even as its high-tech industries develop rapidly, AP's overall literacy rate remains a modest 44% and one-third of the population lives in poverty.
  • Publication
    Improving Access to Medicines in Developing Countries : Application of New Institutional Economics to the Analysis of Manufacturing and Distribution Issues
    (World Bank, Washington, DC, 2005-03) Attridge, C. James; Preker, Alexander S.
    This paper examines alternative frameworks for empirical analysis of supply side activities, namely, the manufacture and distribution of medicine, through the application of New Institutional Economics (NIE) concepts. Attention is focused particularly upon the potential utility of ideas from agency theory, transaction cost analysis and contemporary ideas from strategy theory. The major purpose of this paper is to use these theoretical frameworks to provide insight for policy makers, when faced with specific situations, whether in an international agency, or a private company, or in defining a national strategy. The analysis attempts to show the importance of distinctions between ideas of 'make' or 'buy', between 'national self sufficiency' and 'international purchasing' strategies, the limitations of contractual agreements under market governance and the crucial linkages between strategy formulation, strategy implementation and the necessary capabilities to achieve successful performance in practice. The current international situation on the investment, location and capacity of pharmaceutical manufacturing is reviewed and likely future scenarios suggested. Correspondingly current patterns of trade in medicines and their likely development within the context of the WTO and bilateral trade agreements are discussed. Against this background the promise and the pitfalls for new forms of public-private partnerships, which may offer attractive alternatives to conventional structures are evaluated. The implications of alternative future strategic options for national governments in setting the balance between health and industrial policies are examined and in particular the extent to which a national manufacturing capability should be developed or sustained. Similarly the scope for improving low cost distribution systems for medicines, based upon a mix of public and private sector channels, is assessed. We conclude with suggestions for further development of a transaction-based framework.