World Bank2012-06-122012-06-122007-05https://hdl.handle.net/10986/7770This document reports on a Public Financial Management and Accountability Assessment (PFMAA) for the province of Balochistan. The study was commissioned jointly by the World Bank, the Asian Development Bank (ADB), the UK Department for International Development (DfID), and the European Commission (EC). The Government of Balochistan welcomed the initiative of the World Bank, ADB, DFID and EC in carrying out the PFM assessment. The provincial Finance Department is also working on framing new financial rules in order to streamline utilization of funds while ensuring transparency in financial management.. The PFMAA was conducted against 31 Public Financial Management (PFM) performance measurement indicators in accordance with the Public Expenditure and Financial Accountability (PEFA) framework.CC BY 3.0 IGOACCOUNTABILITYACCOUNTINGACCOUNTING STANDARDSAGGREGATE EXPENDITUREAGGREGATE FISCALAGGREGATE FISCAL DISCIPLINEAGGREGATE REVENUEANNUAL BUDGETAPPROPRIATIONAPPROPRIATIONSARTICLEAUDITOR GENERALAUTONOMOUS BODIESBORROWINGBUDGET CREDIBILITYBUDGET CYCLEBUDGET DEVELOPMENTBUDGET DOCUMENTATIONBUDGET DOCUMENTSBUDGET ESTIMATESBUDGET EXECUTIONBUDGET EXPENDITUREBUDGET FORMULATIONBUDGET FRAMEWORKBUDGET IMPLEMENTATIONBUDGET INSTITUTIONSBUDGET OUTCOMESBUDGET PERFORMANCEBUDGET PLANNINGBUDGET PREPARATIONBUDGET PROCESSBUDGET PROPOSALSBUDGET RESOURCESBUDGET SUPPORTBUDGET SUPPORT OPERATIONSBUDGET TRANSFERSBUDGETARY OUTCOMESCASH RATIONINGCHART OF ACCOUNTSCOMMUNITY SERVICESCOMPOSITION OF EXPENDITURESDEBTDEBT MANAGEMENTDEBT SERVICEDEBT SERVICE PAYMENTSDEBT SERVICINGDECISION-MAKINGDEVOLUTIONDISTRIBUTION OF REVENUESDOMESTIC REVENUEDONOR FUNDSDUE PROCESSECONOMIC CLASSIFICATIONEFFICIENCY OF EXPENDITUREEXPENDITURE ADJUSTMENTSEXPENDITURE ALLOCATIONSEXPENDITURE CATEGORIESEXPENDITURE OBLIGATIONSEXPENDITURESEXTERNAL AUDITEXTERNAL SHOCKSFEDERAL TRANSFERSFINANCIAL ACCOUNTABILITYFINANCIAL INFORMATIONFINANCIAL MANAGEMENT SYSTEMFINANCIAL REPORTINGFINANCIAL STATISTICSFINANCIAL SYSTEMFINANCIAL TRANSACTIONSFINANCIAL YEARSFISCAL DEFICITSFISCAL FORECASTSFISCAL REPORTINGFISCAL RESPONSIBILITYFISCAL RISKFISCAL RISKSFISCAL YEARSGOVERNMENT ACCOUNTSGOVERNMENT BUDGETGOVERNMENT BUDGETINGGOVERNMENT PERFORMANCEINSTITUTIONAL FRAMEWORKINTERNAL AUDITINTERNAL CONTROLSLEGISLATIVE SCRUTINYLIQUIDITYLOCAL GOVERNMENTLOCAL GOVERNMENTSMINISTRY OF FINANCEMUNICIPAL ADMINISTRATIONNATIONAL BANKNATIONAL GOVERNMENTNATURAL RESOURCESOPERATIONAL PERFORMANCEPERFORMANCE ASSESSMENTPERFORMANCE INDICATORSPERFORMANCE MEASUREMENTPOVERTY REDUCTIONPOVERTY REDUCTION STRATEGYPROGRAM CLASSIFICATIONPROGRAMSPROVINCIAL GOVERNMENTPROVINCIAL GOVERNMENTSPROVINCIAL LEVELSPROVISIONSPUBLICPUBLIC ACCOUNTPUBLIC ACCOUNTSPUBLIC DEBTPUBLIC DEBT MANAGEMENTPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCE LAWPUBLIC FINANCE MANAGEMENTPUBLIC FINANCESPUBLIC FINANCIAL ACCOUNTABILITYPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC REVENUESPUBLIC SECTORPUBLIC SECTOR ENTITIESPUBLIC SERVICEPUBLIC SERVICESQUALITY ASSURANCEREALLOCATIONSREFORM AGENDAREFORM EFFORTSREFORM PROGRAMSREFORM STRATEGYREVENUE COLLECTIONREVENUE ESTIMATEREVENUE ESTIMATESREVENUE FORECASTINGREVENUE MANAGEMENTSELF-ASSESSMENTSERVICE DELIVERYSOCIAL SERVICESSTRATEGIC ALLOCATIONSTRATEGIC ALLOCATION OF RESOURCESSTRUCTURAL ELEMENTSTAXTOTAL EXPENDITURETRANSPARENCYTREASURYWorld Bank10.1596/7770