World Bank2012-12-062012-12-062012-07https://hdl.handle.net/10986/11922The assessment for the Province of Santa Fe was prepared jointly by the Ministry of Finance of the Province of Santa Fe and the World Bank (WB) on the basis of findings from missions. It seeks to: (i) provide the provincial government with a reference tool for dialogue and action to strengthen their public financial management systems; (ii) assess the province's PFM systems and identify and address their main fiduciary issues, as well as their impact on the implementation of World Bank operations; and (iii) contribute in a broader sense to the dialogue between the Bank and Argentina's national and provincial authorities regarding fiduciary portfolio management and reliance on the country's systems. The assessment is not a fully fledged PFM performance report using all PEFA performance indicators. As agreed with the provincial government and the World Bank s Country Management Unit, the team selected and used 19 PFM performance indicators (PI 1, PI 4, PI 5-7, PI 9-12, PI 16-18, and PI 20-26) to review the status of PFM in the province. The report was prepared based on the findings of the missions that visited Argentina in the first semester of 2009 and refers to the 2006-2008 fiscal years. The report was completed in June 2012 and highlights the progress and improvement in some PFM areas since 2009 whenever provided by the Province (in footnotes wherever appropriate).en-USCC BY 3.0 IGOACCESS TO INFORMATIONACCOUNTINGACCOUNTING SYSTEMACCOUNTS CLASSIFICATIONACCRUAL ACCOUNTINGADMINISTRATIVE CLASSIFICATIONAGGREGATE EXPENDITUREAGGREGATE FISCALALLOCATIONALLOCATION OF RESOURCESANNUAL BUDGETANNUAL BUDGET EXECUTIONANNUAL BUDGET FORMULATIONANNUAL BUDGET PROCESSANNUAL FINANCIAL STATEMENTSANNUAL REPORTSAPPROPRIATIONSARTICLEAUDIT OFFICEAUDIT SYSTEMAUDITORSBASIC SERVICESBENEFICIARIESBUDGET ALLOCATIONSBUDGET CIRCULARBUDGET COMPREHENSIVENESSBUDGET COVERSBUDGET CREDIBILITYBUDGET DATABUDGET DOCUMENTATIONBUDGET ESTIMATESBUDGET EXECUTIONBUDGET FORMULATIONBUDGET FORMULATION PROCESSBUDGET LAWBUDGET MANAGEMENTBUDGET OUTTURNBUDGET POLICIESBUDGET POLICYBUDGET PREPARATIONBUDGET PREPARATION PROCESSBUDGET PROJECTIONSBUDGET PROPOSALBUDGET PROPOSALSBUDGET RESOURCESBUDGET SIZEBUDGETARY EXPENDITUREBUDGETARY EXPENDITURESBUDGETARY FUNDSBUDGETARY IMPACTBUDGETARY OPERATIONSBUDGETING PROCESSCAPITAL BUDGETCAPITAL EXPENDITURESCAPITAL TRANSFERSCASH BALANCESCASH FLOWCASH FLOWSCASH RATIONINGCATEGORIES OF EXPENDITURECENTRAL GOVERNMENTCHART OF ACCOUNTSCIVIL SERVICECOMMUNITY SERVICESDATA AVAILABILITYDATA COLLECTIONDEBT INTERESTDEBT MANAGEMENTDEBT SERVICEDEBT SUSTAINABILITYDEFICIT FINANCINGDELIVERY OF SERVICESDONOR AGENCIESECONOMIC GROWTHECONOMIC RECOVERYEXCHANGE RATEEXPENDITURE CATEGORIESEXPENDITURE FORECASTSEXPENDITURE OBLIGATIONSEXPENDITURE POLICYEXPENDITURE PROGRAMSEXPENDITURESEXTERNAL AUDITEXTERNAL AUDITSEXTERNAL FINANCINGFINANCIAL ACCOUNTABILITYFINANCIAL ADMINISTRATIONFINANCIAL ANALYSISFINANCIAL ASSETSFINANCIAL ASSISTANCEFINANCIAL CRISISFINANCIAL INFORMATIONFINANCIAL INSTITUTIONSFINANCIAL INVESTMENTSFINANCIAL MANAGEMENT SYSTEMFINANCIAL REPORTSFINANCIAL STATEMENTFINANCIAL STATEMENTSFISCAL BALANCEFISCAL DEFICITFISCAL DISCIPLINEFISCAL FORECASTSFISCAL INFORMATIONFISCAL PERFORMANCEFISCAL POSITIONFISCAL RISKFISCAL RISKSFISCAL YEARSFORWARD ESTIMATESGOVERNMENT DEBTGOVERNMENT EXPENDITURESGOVERNMENT FINANCEGOVERNMENT FINANCE STATISTICSGOVERNMENT REVENUEGROWTH OF EXPENDITURESHEALTH SECTORHEALTH SERVICESINCOME TAXINFLATIONINTEREST PAYMENTSINTERNAL AUDITINTERNAL AUDIT FUNCTIONINTERNAL CONTROLINTERNAL CONTROLSINVESTMENT ACCOUNTINVESTMENT EXPENDITURELOTTERYMINISTRY OF FINANCEMONITOR PERFORMANCEMUNICIPAL GOVERNMENTSMUNICIPALITIESNATIONAL BANKNATIONAL BUDGETNATIONAL GOVERNMENTNATIONAL RESOURCESOVERSIGHT ARRANGEMENTSPERFORMANCE AUDITPERFORMANCE INDICATORSPERFORMANCE MEASUREMENTPERFORMANCE ORIENTATIONPERSONNEL EXPENDITURESPREPARATION OF BUDGET SUBMISSIONSPROGRAM BUDGETINGPROGRAM CLASSIFICATIONPROGRAMSPROVINCIAL EXPENDITURESPROVINCIAL GOVERNMENTPROVINCIAL GOVERNMENTSPROVINCIAL LEVELPUBLIC ACCOUNTSPUBLIC ADMINISTRATIONPUBLIC DEBTPUBLIC ENTERPRISEPUBLIC ENTERPRISESPUBLIC ENTITIESPUBLIC EXPENDITUREPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCESPUBLIC FINANCIAL MANAGEMENTPUBLIC FINANCIAL MANAGEMENT SYSTEMSPUBLIC INVESTMENTPUBLIC INVESTMENTSPUBLIC REVENUEPUBLIC SECTORPUBLIC SECTOR ENTITIESPUBLIC SECTOR SPECIALISTPUBLIC SECTOR SPENDINGPUBLIC SERVICESPUBLIC WORKSQUALITY ASSURANCERECURRENT EXPENDITURESREGULATORY FRAMEWORKRESOURCE MANAGEMENTREVENUE POLICYSECTOR POLICIESSERVICE DELIVERYSOCIAL ASSISTANCESOCIAL PROTECTIONSOCIAL SECURITYSOCIAL SERVICESSUB-NATIONAL GOVERNMENTSSUSTAINABILITY ANALYSISTAX ADMINISTRATIONTAX COLLECTIONTAX EVASIONTAX INCOMETAX REVENUETAX REVENUESTAX SHARINGTAX SYSTEMTOTAL EXPENDITURETOTAL EXPENDITURESTOTAL PUBLIC EXPENDITURETOTAL TAX REVENUETRANSPARENCYWorld Bank10.1596/11922