World Bank2012-06-122012-06-122007-03https://hdl.handle.net/10986/7885This economic report holds that capacity in financial management varies widely across local governments in Aceh. While some local governments achieve reasonable outcomes in financial management capacity, others are lagging far behind. Capacity in key aspects of financial management also varies within individual local governments. Average outcomes indicate particular weaknesses in accounting and reporting, cash management and external audit.CC BY 3.0 IGOACCOUNTABILITYACCOUNTINGACCOUNTING RECORDSACCOUNTING SYSTEMACCOUNTS RECEIVABLEALLOCATIONANNUAL BUDGETANNUAL REPORTARREARSARTICLEASSET MANAGEMENTAUDIT FINDINGSAUDITINGAUDITORSAUTONOMYBALANCE SHEETSBANK ACCOUNTBANK ACCOUNTSBIDBIDSBLOCK GRANTSBORROWINGBUDGET CONSTRAINTSBUDGET DATABUDGET DEFICITBUDGET EXECUTIONBUDGET EXPENDITUREBUDGET INFORMATIONBUDGET OUTCOMEBUDGET OUTTURNSBUDGET POLICYBUDGET STRATEGYBUDGET YEARBUDGETINGBUDGETING PROCESSBUSINESS PLANSCAPACITY BUILDINGCAPACITY-BUILDINGCASH BALANCESCASH FLOWCASH MANAGEMENTCASH PAYMENTSCENTRAL GOVERNMENTCIVIL SERVANTSCIVIL SERVICECOMPETITIVE PROCUREMENTDEBTORSDEBTSDECENTRALIZATIONDECONCENTRATIONDEGREE OF TRANSPARENCYDEPOSITSDEVELOPMENT BANKDISTRICT GOVERNMENTSEFFECTIVE GOVERNANCEEQUIPMENTEXECUTIVE BUDGETEXPENDITUREEXPENDITURE CONTROLEXPENDITURE CONTROLSEXPENDITURESEXTERNAL AUDITEXTERNAL AUDITSFINANCESFINANCIAL ADMINISTRATIONFINANCIAL DATAFINANCIAL FLOWSFINANCIAL INFORMATIONFINANCIAL LIMITSFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT CAPACITYFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT SYSTEMSFINANCIAL REPORTSFINANCIAL RESOURCESFINANCIAL STATEMENTFINANCIAL TRANSACTIONSFISCAL ARRANGEMENTSFISCAL DECENTRALIZATIONFISCAL HEALTHFRAUDGOVERNMENT ASSETSGOVERNMENT CAPACITYGOVERNMENT DEBTGOVERNMENT PERFORMANCEGOVERNMENT REFORMGOVERNMENT REVENUEGOVERNMENT SUPPORTHUMAN RESOURCESINDEPENDENT ASSESSMENTINFORMATION SYSTEMSINSTITUTIONAL CAPACITYINTERNAL AUDITINTERNAL AUDIT FINDINGSINTERNAL AUDIT FUNCTIONINTERNAL AUDITSINTERNAL CONTROLINTERNAL CONTROLSINTERNATIONAL DEVELOPMENTINTERNATIONAL STANDARDSINVESTMENT CLIMATEISSUANCELACK OF TRANSPARENCYLEGAL FRAMEWORKLEGAL OBLIGATIONSLEGISLATIONLEGISLATIVE FRAMEWORKLEVIESLEVYLINES OF ACCOUNTABILITYLOCAL ADMINISTRATIONLOCAL ECONOMYLOCAL ENTERPRISESLOCAL FEESLOCAL FINANCIAL MANAGEMENTLOCAL GOVERNMENTLOCAL GOVERNMENT DEBTLOCAL GOVERNMENT FUNCTIONSLOCAL GOVERNMENTSLOCAL REGULATIONSLOCAL REVENUELOCAL TAXESLOCAL TAXPAYERSLONG-TERM ASSETLONG-TERM ASSETSLONG-TERM INVESTMENTLONG-TERM INVESTMENTSMANAGEMENT INFORMATION SYSTEMSMEASURABLE INDICATORSMEASUREMENT OF PERFORMANCEMEDIUM-TERM DEVELOPMENTMEDIUM-TERM EXPENDITUREMEDIUM-TERM EXPENDITURE FRAMEWORKMEDIUM-TERM PLANNINGMINISTRY OF FINANCEMISAPPROPRIATIONMISMANAGEMENTNATIONAL GOVERNMENTNATIONAL POLICYNATIONAL REGULATIONSORGANIZATIONAL STRUCTUREOUTCOME INDICATORSOUTSTANDING DEBTPAYMENT ORDERPENALTIESPERFORMANCE REPORTSPHYSICAL ASSETSPOLICY DECISIONSPOVERTY ASSESSMENTPOVERTY REDUCTIONPOVERTY REDUCTION STRATEGYPRIVATE INVESTMENTPROCUREMENT OF GOODSPROGRAMSPROVINCIAL GOVERNMENTPROVINCIAL GOVERNMENTSPUBLICPUBLIC ASSETPUBLIC CONSULTATIONPUBLIC DEBTPUBLIC EXPENDITUREPUBLIC EXPENDITURE ANALYSISPUBLIC EXPENDITURE REVIEWPUBLIC FINANCESPUBLIC FINANCIAL MANAGEMENTPUBLIC INVESTMENTPUBLIC RESOURCESPUBLIC SERVICEPUBLIC SERVICE PROVISIONPUBLIC SERVICESQUANTITATIVE DATAQUANTITATIVE INDICATORSREFORM EFFORTSREGIONAL DECENTRALIZATIONREGIONAL GOVERNMENTREGIONAL GOVERNMENTSREGULATORY FRAMEWORKREGULATORY FRAMEWORKSRESERVERESERVE FUNDSREVENUE MANAGEMENTREVENUE PROJECTIONSSECTOR PROGRAMSSECTORAL BUDGETSECTORAL PLANSSERVICE DELIVERYSHORT-TERM DEPOSITSSTOCK EXCHANGESTREET LIGHTINGSUPERVISORY BOARDTAXTAX BASETAXPAYERSTECHNICAL ASSISTANCETOTAL EXPENDITURETRANSFER PAYMENTSTRANSPARENCYTREASURYTREASURY STAFFTURNOVERWorld Bank10.1596/7885