World Bank2012-12-112012-12-112012-07https://hdl.handle.net/10986/11961This public financial management assessment for Cordoba has three main objectives: (i) to provide the provincial governments with a reference tool for dialogue and action to strengthen their public financial management (PFM) systems; (ii) to provide an assessment of provincial PFM systems, identifying and addressing their main fiduciary issues, as well as the impact of these issues on the implementation of World Bank operations; and (iii) to contribute to the World Bank's dialogue with Argentina's national and provincial authorities on fiduciary portfolio management and reliance on country systems. The study focuses on budget preparation and execution, with emphasis on budget comprehensiveness and performance, and on public accountancy and control. It describes strengths and weaknesses of the provincial systems and analyzes their impact on fiscal discipline and the allocation of resources. Chapter 2 of this assessment describes the economic and institutional framework of the Province of San Juan. Chapter 3 summarizes the province's main achievements and challenges ahead in public financial management reform, drawing on Chapter 4, which gives a detailed analysis of public financial management in the province, using the PEFA indicators agreed with the provincial government. Chapter 3 summarizes the province's main achievements and challenges ahead in public financial management reform, drawing on Chapter 4, which gives a detailed analysis of public financial management in the province, using the PEFA indicators agreed with the provincial government.en-USCC BY 3.0 IGOACCOUNTABILITYBUDGET COMPREHENSIVENESSBUDGET CONTROLBUDGET EXECUTIONBUDGET PERFORMANCEBUDGET PREPARATIONFISCAL DISCIPLINEPUBLIC FINANCIAL MANAGEMENTRESOURCE ALLOCATIONWorld Bank10.1596/11961