Publication: Republic of Yemen : Public Expenditure Financial Accountability Assessment

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World Bank
This Public Expenditure and Financial Accountability (PEFA) assessment was sponsored by the World Bank. The terms of reference were reviewed by the Government and all donors active in supporting public finance management in Yemen. It has been undertaken in agreement with the Government of Yemen and with the assistance of the Ministry of Finance. The assessment was prepared on the basis of: 1) The public financial management performance measurement framework issued by the PEFA multi-donor program in June 2005; and 2) The demonstrated observable public finance management (PFM) practices in Yemen at the time of the assessment as determined through interviews and reviews and analysis of translated official documents. Corroborating evidence was sought from a variety of sources wherever possible. Discussions were held with stakeholders to determine the appropriate scoring for each indicator. A field mission exit workshop and a final review workshop of the indicator scorings issued in the draft report were held in which a full representation of Government officials and donors actively participated. Final discussions were held with Government officials and additional documentation reviewed for indicators for which differences of opinion remained. All comments received were carefully considered and used to clarify further or amend the draft report. The purpose of the PFM Performance Report is to assess the status of the public finance management system at a given point in time. It should serve as a comprehensive and holistic measure of current PFM systems operating in Yemen identifying both areas of strength and weakness.
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World Bank. 2008. Republic of Yemen : Public Expenditure Financial Accountability Assessment. © Washington, DC. License: CC BY 3.0 IGO.
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