World Bank2012-06-182012-06-182005-11https://hdl.handle.net/10986/8360This review aims to describe, and to the extent possible, analyze public expenditure management systems in Iran, including those involved in budget formulation and execution, financial management, procurement, and oversight (but not the management of the civil service). As such, it contains elements of a Public Expenditure Review, a Country Financial Accountability Assessment, and a Country Procurement Assessment Report. The report stops short of recommending additional or different reforms or action programs, pending further collaborative work within the agreed multiyear program. This report presents a baseline of understanding, bolstered by selected analytical and comparative diagnoses, on which the Bank can begin to tailor its work with Iran in the area of public financial management. The main chapters of the report thus summarize the size, structure, and functioning of the Iranian budget system, covering public spending performance, resource allocation, and expenditure execution. The final chapter contains a framework for assessing public financial risk in Iran, which summarizes the salient risk characteristics of the Iranian system and efforts to attenuate them. This framework could provide an agenda for future discussions on follow-up work.en-USCC BY 3.0 IGOACCOUNTINGAMOUNTSANNUAL BUDGETANNUAL BUDGET FORMULATIONAPPROPRIATIONSBLOCK GRANTSBORROWINGBUDGETBUDGET ALLOCATIONBUDGET BILLBUDGET CIRCULARBUDGET COVERAGEBUDGET DOCUMENTBUDGET DOCUMENTSBUDGET EXECUTIONBUDGET EXPENDITURESBUDGET FORMULATIONBUDGET FORMULATION PROCESSBUDGET LAWBUDGET MANAGEMENTBUDGET POLICIESBUDGET PREPARATIONBUDGET PROCESSBUDGET PROPOSALBUDGET PROPOSALSBUDGET REFORMBUDGET REPORTINGBUDGET REQUESTBUDGET REVIEWBUDGET SYSTEMBUDGETARY FUNDSBUDGETARY MANAGEMENTBUDGETARY RESOURCESBUDGETARY SYSTEMCAPACITY BUILDINGCAPITAL BUDGETSCAPITAL PROJECTSCAPITAL SPENDINGCASH MANAGEMENTCENTRAL AGENCIESCENTRAL ALLOCATIONCENTRAL BANKCENTRAL GOVERNMENTCENTRAL GOVERNMENT BUDGETCENTRAL GOVERNMENT SPENDINGCIVIL SERVICEDEBTDEBT RATIOECONOMIC POLICIESEXPENDITURE CEILINGSEXPENDITURE CONTROLSEXTERNAL AUDITEXTERNAL AUDITORSFINANCIAL ACCOUNTABILITYFINANCIAL ASSETSFINANCIAL CONTROLFINANCIAL CONTROLLERSFINANCIAL CONTROLSFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL MANAGEMENT STAFFFISCAL DISCIPLINEFISCAL MANAGEMENTFISCAL TRANSPARENCYGOVERNMENT DEBTGOVERNMENT LIABILITIESGOVERNMENT REVENUESIMPORT TARIFFSINCOMEINCOME TAXINFLATIONINSTITUTIONAL ARRANGEMENTSINSURANCEINTERNAL AUDITINTERNAL AUDIT FUNCTIONINTERNAL CONTROLINTERNAL CONTROLSLOAN GUARANTEESMACROECONOMIC PERFORMANCEMEDIUM-TERM EXPENDITURE FRAMEWORKMIDDLE EASTMINISTRY OF FINANCEMUNICIPAL GOVERNMENTSMUNICIPALITIESPERFORMANCE MONITORINGPORTSPRIVATE SECTORPROVINCIAL GOVERNMENTSPUBLICPUBLIC ACCOUNTSPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURE ANALYSISPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE MANAGEMENT SYSTEMSPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURE WORKPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC FINANCIAL MANAGEMENT SYSTEMPUBLIC FUNDINGPUBLIC FUNDSPUBLIC INSTITUTIONSPUBLIC ORGANIZATIONSPUBLIC PENSIONPUBLIC POLICYPUBLIC PROCUREMENTPUBLIC PROCUREMENT LAWPUBLIC RESOURCESPUBLIC REVENUESPUBLIC SECTORPUBLIC SECTOR EMPLOYMENTPUBLIC SECTOR GOVERNANCEPUBLIC SECTOR PERFORMANCEPUBLIC SECTOR SPECIALISTPUBLIC SERVICESPUBLIC SPENDINGRESOURCE ALLOCATIONROADSSOCIAL WELFARESTATE OWNED ENTERPRISESTAXTAX COLLECTIONTAX RATESWorld Bank10.1596/8360