World Bank2013-07-092013-07-092004-11-19https://hdl.handle.net/10986/14411The Sindh PFAA was undertaken during 2003 to support the Sindh Structural Adjustment Credit and also to support the overall Country Financial Accountability Assessment (CFAA) which was completed in December 2003. The assessment covers budget developments and execution, financial reporting/accounting and internal control, external audit, and legislative oversight. This assessment notes that there is a longer term need for evolving a comprehensive legal framework of financial management in addition to the more short-term strengthening measures already partly underway in the Sindh Reforms Program. The assessment proposes a time-bound action plan, contained in the Action Matrix at the end of the report, for moving forward on each of the areas of reform and capacity building.en-USCC BY 3.0 IGOACCOUNTACCOUNTABILITYACCOUNTANTSACCOUNTINGACCOUNTING STANDARDSACCOUNTING SYSTEMSACCOUNTSAUDIT REPORTSAUDITINGAUDITSAUTHORITYAUTHORIZATIONBUDGET DEFICITSBUDGET EXECUTIONBUDGET IMPLEMENTATIONBUDGET MANAGEMENTBUDGET MONITORINGBUDGETARY RESOURCESBUDGETARY SUPPORTBUDGETINGCAPITALSCASH MANAGEMENTCENTRAL GOVERNMENTCHIEF FINANCIAL OFFICERSCIVIL SERVICECOMPLIANCE AUDITINGCONSOLIDATED FINANCIAL STATEMENTSCONSOLIDATIONCONSTITUTIONDATA RELIABILITYDEBT MANAGEMENTDEBT SERVICINGDECISION MAKINGDEVOLUTIONDISCLOSUREDISTRICT GOVERNMENTSDISTRICTSEXCISE TAXESEXECUTIONEXPENDITURE RESPONSIBILITIESFEDERAL FINANCEFEDERAL GOVERNMENTFINANCIAL ACCOUNTABILITYFINANCIAL CONTROLFINANCIAL DATAFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMSFINANCIAL REFORMFINANCIAL REGULATIONSFINANCIAL REPORTINGFISCALFISCAL DECENTRALIZATIONFISCAL DEFICITFISCAL MANAGEMENTFISCAL POLICYFISCAL RESPONSIBILITYFISCAL RESTRUCTURINGFISCAL TRANSPARENCYFISCAL YEARFUNDS FLOWGOOD PRACTICEGOOD PRACTICESGOVERNMENT LEVELGOVERNMENT OFFICIALSGOVERNMENT SYSTEMSGOVERNMENTAL ORGANIZATIONHUMAN RESOURCEHUMAN RESOURCE MANAGEMENTHUMAN RESOURCESINSTITUTIONAL DEVELOPMENTINSTITUTIONAL MECHANISMSINSTITUTIONAL REFORMSINTERNAL AUDITINTERNAL CONTROLSLAWSLEGISLATIONLEGISLATIVE FRAMEWORKLEGISLATIVE OVERSIGHTLEGISLATORSLEGISLATURELEVELS OF GOVERNMENTLOCAL GOVERNMENTLOCAL GOVERNMENT FUNCTIONSMAINTENANCE COSTSMINISTRY OF FINANCEMUNICIPAL ADMINISTRATIONNATIONAL EXPENDITURESPRIVATE SECTORPROCUREMENTPRODUCTIVITYPROVINCIAL GOVERNMENTSPUBLIC ACCOUNTABILITYPUBLIC DEBTPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC FUNDSPUBLIC GOODSPUBLIC INVESTMENTPUBLIC INVESTMENTSPUBLIC SECTORPUBLIC SECTOR ACCOUNTABILITYPUBLIC SECTOR ACCOUNTINGPUBLIC SERVICEPUBLIC SERVICE DELIVERYPUBLIC SERVICESPUBLIC SPENDINGPUBLIC WORKSREFORM PROGRAMSREPRESENTATIVESREVENUE GROWTHSTRUCTURAL ADJUSTMENTTAXTAX ADMINISTRATIONTAX POLICYTECHNICAL ASSISTANCETRANSPARENCYTRANSPORTTREASURYINTERGOVERNMENTAL TRANSFER ANALYSISINTERGOVERNMENTAL TAX RELATIONSINTERGOVERNMENTAL BUDGETARY TRANSFERSINTERGOVERNMENTAL FINANCE ALLOCATIVE CRITERIAINTERGOVERNMENTAL FINANCE OBJECTIVESINTERGOVERNMENTAL FISCAL RELATIONSINTERGOVERNMENTAL FISCAL ALLOCATIONSWorld Bank10.1596/14411