World Bank2013-07-012013-07-012001-04-27https://hdl.handle.net/10986/14334This Country Financial Accountability Assessment (CFAA) report, supports the Government of Indonesia's efforts to reform the process of managing public resources, increase transparency in handling financial affairs, and combat corruption. The report assesses that the control environment in Indonesia is weak, despite a political leadership committed to improvement, and, recommends enacting a modern Budget Law, establish parliamentary public accounts, and audit committee, initiate reforms to develop a professional civil service, and, improve procurement laws, and practices in accordance with the Country Procurement Assessment. In addition, Budget execution, and monitoring remain weak, proposing to accelerate transition to a unified budget, improve policy review, by strengthening political inputs into budget preparation, and develop integrated revenue estimates within a macro framework. It emphasizes that the fragmentation in the accounting, and reporting of financial information does not produce reliable, and reconcilable sets of accounts, thus a rational financial management should be established, by creating the position of Accountant General within the Ministry of Finance, establishing financial controllership to handle financial planning, budgeting, and working capital management, and, improving treasury management. Finally, it is recommended that the current audit law be revised, by incorporating a public accounts committee, an independent auditor general, and, define their boundaries of responsibility.en-USCC BY 3.0 IGOFINANCIAL ANALYSISACCOUNTING & REPORTINGPUBLIC RESOURCES MANAGEMENTGOVERNANCECORRUPTIONBUDGET LAW & LEGISLATIONPARLIAMENTARY PROCEDUREPUBLIC ACCOUNTINGAUDITING STANDARDSPROCUREMENTMONITORING CRITERIAPOLICY FORMATIONREVENUE ESTIMATINGMACROECONOMIC POLICYPERFORMANCE INDICATORSFINANCIAL MANAGEMENTFINANCIAL CONTROLBANKING REGULATIONINFORMATION TECHNOLOGYGOVERNMENT AUDITING ACCOUNTACCOUNTABILITYACCOUNTINGACCOUNTINGACCOUNTING RECORDSACCOUNTSADBANTI-CORRUPTIONAUDITING STANDARDSAUDITSAUTHORITYAUTHORIZATIONAUTOCRATIC GOVERNMENTBANK ACCOUNTSBANK OF INDONESIABUDGETBUDGET ADMINISTRATIONBUDGET ANALYSISBUDGET CONTROLBUDGET CUTSBUDGET DEFICITBUDGET EXECUTIONBUDGET MANAGEMENTBUDGET MONITORINGBUDGET PROCESSBUDGET PROJECTIONSBUDGET SYSTEMBUDGETINGCASH MANAGEMENTCENTRAL AGENCIESCENTRAL GOVERNMENTCIVIL SERVICECONSTITUTIONCORPORATE GOVERNANCECORRUPTIONCOST EFFECTIVENESSCOST ESTIMATESDEBTDECENTRALIZATIONDECENTRALIZATION OBJECTIVESDECREEDECREESDEMOCRACYDEMOCRATIZATIONEXECUTIONEXECUTIVE GOVERNMENTFINANCEFINANCIAL ACCOUNTABILITYFINANCIAL CRISISFINANCIAL INFORMATIONFINANCIAL INSTITUTIONSFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMSFINANCIAL PLANNINGFINANCIAL REGULATIONSFINANCIAL REPORTINGFINANCIAL REPORTSFINANCIAL STATISTICSFISCALFISCAL MANAGEMENTGOOD GOVERNANCEGOVERNMENT ACCOUNTINGGOVERNMENT AUDITINGGOVERNMENT BORROWINGGOVERNMENT EFFORTSGOVERNMENT PROGRAMSHOUSINGHUMAN RESOURCEHUMAN RESOURCE DEVELOPMENTHUMAN RESOURCE POLICIESINTERNAL AUDITINTERNAL AUDITINGINTERNAL AUDITORSINVENTORYJUDICIAL REFORMLACK OF SEGREGATIONLAWSLEGAL FRAMEWORKLEGISLATIONLEGISLATIVE PROCESSESLOCAL GOVERNMENTSMANAGEMENTMANAGEMENT OF STATE FINANCESMEMBERS OF PARLIAMENTMINISTRIESMINISTRIES OF FINANCEMINISTRY OF FINANCENATIONAL BUDGETNATIONAL LEVELOLIGARCHYOPERATING EXPENSESPRIVATE SECTORPUBLIC ACCOUNTABILITYPUBLIC ADMINISTRATIONPUBLIC EXPENDITUREPUBLIC EXPENDITURE REVIEWSPUBLIC EXPENDITURESPUBLIC FINANCESPUBLIC FUNDSPUBLIC OFFICIALSPUBLIC PROCUREMENTPUBLIC PROCUREMENT SYSTEMPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR ACCOUNTABILITYPUBLIC SECTOR ACCOUNTINGPUBLIC SPENDINGPUBLIC USEREGULATORY FRAMEWORKREPRESENTATIVESSOCIAL PROGRAMSSOCIAL SAFETYSOCIAL SAFETY NETSTATE BUDGETSTATE ENTERPRISESTATE FINANCESTATE REVENUESSTATE-OWNED ENTERPRISESTAXTAX REVENUESTECHNICAL ASSISTANCETRANSPARENCYTREASURYWORKING CAPITALWorld Bank10.1596/14334