Nixon, HamishBredenkamp, Caryn2016-03-032016-03-032014-09https://hdl.handle.net/10986/23834The Timor-Leste health resource tracking study was undertaken in order to improve the flow of critical cash and in-kind resources to districts and health centers by identifying, and proposing how to relieve, the most critical impediments in the public financial management (PFM) cycle. The study follows these three inputs backwards through every stage of the PFM cycle in order to unearth the pertinent issues that impede the timely and sufficient delivery of inputs to frontline providers. It required the collection of data from a wide variety of sources and the use of diverse methodological approaches, including semi-structured district- and facility level surveys, one-to-one interviews, transaction analysis, document review, and analysis of the government's financial management information system (FMIS). The study findings are presented in detail, together with the supporting evidence and key related recommendations, in chapter one, operating cash, chapter two, fuel budget, and chapter three, vehicle repairs and maintenance. Chapter four presents a set of cross-cutting findings that affect all areas of the goods and service budget.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTABILITY FRAMEWORKACCOUNTINGACCUMULATION OF DEBTACCUMULATION OF DEBTSAGGREGATE GOODSALLOCATION OF RESOURCESANNUAL BUDGETAPPROPRIATIONAPPROPRIATIONSARREARSAUTONOMYBALANCE SHEETBALANCE SHEETSBANK ACCOUNTBANK ACCOUNTSBOTTLENECKSBUDGET ACTIVITIESBUDGET ALLOCATIONBUDGET ALLOCATION SYSTEMSBUDGET ALLOCATIONSBUDGET COMMISSIONBUDGET CONTROLBUDGET DATABUDGET ENVELOPEBUDGET EXECUTIONBUDGET HOLDERSBUDGET PERIODBUDGET PREPARATIONBUDGET REPORTINGBUDGET REVIEWBUDGET SUBMISSIONBUDGET SYSTEMBUDGET SYSTEMSBUDGETARY CONTROLBUDGETARY INSTITUTIONSBUDGETINGBUDGETING PROCESSCARCASH BASISCASH PAYMENTCASH PAYMENTSCASH PLANNINGCATEGORIES OF EXPENDITURECENTRAL AGENCIESCENTRAL GOVERNMENTCHART OF ACCOUNTSCHECKSCLINICSCOMMUNITY HEALTHCREDIBILITYCREDITORSDEBTDEBT PAYMENTSDEBT REPAYMENTDEBTSDECENTRALIZATIONDECONCENTRATIONDELIVERY OF HEALTH SERVICESDEVELOPING COUNTRIESDIESELDISBURSEMENTEQUIPMENTEXERCISESEXPENDITURE CYCLEEXPENDITURE LEVELSEXPENDITURE MANAGEMENT CYCLEEXPENDITURE MANAGEMENT SYSTEMEXPENDITURE PLANEXPENDITURE PLANSFINANCE MINISTRYFINANCE STAFFFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT CAPACITYFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFISCAL INSTITUTIONSFLAT RATEFLEET MANAGEMENTFUELFUEL CONSUMPTIONFUEL EXPENDITURESFUEL SHORTAGESFUELSHEALTH CAREHEALTH CENTERSHEALTH FINANCINGHEALTH PLANNINGHEALTH PROMOTIONHEALTH SECTORHEALTH SERVICESHEALTH WORKERSHOUSINGIMMUNIZATIONINTERNAL CONTROLSINTERNATIONAL BANKINTERNATIONAL FINANCEINVENTORYKEY PERFORMANCE INDICATORSLACK OF TRANSPARENCYLEGAL IMPEDIMENTLEGAL PROVISIONSLEGISLATIONLEPROSYLEVEL OF DEBTSLIQUIDATIONLOCAL TRAVELMAINTENANCE BUDGETMANAGEMENT CONTROLMINISTRY OF FINANCEMONETARY FUNDNATIONAL BUDGETNATIONAL BUDGET PROCESSNATIONAL POLICYNUTRITIONOPERATING EXPENDITURESPATIENTSPAYMENT ORDERSPERFORMANCE CRITERIAPERFORMANCE INDICATORSPOPULATION DENSITYPRIMARY HEALTH CAREPRIVATE SECTORPRIVATIZATIONPROCESS OF BUDGET EXECUTIONPROGRAM MANAGERSPROGRAMSPROVISION OF SERVICESPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE TRACKINGPUBLIC FINANCIAL MANAGEMENTPUBLIC FINANCIAL MANAGEMENT SYSTEMPUBLIC SECTORPUBLIC SERVICERECURRENT EXPENDITURERECURRENT EXPENDITURESRESERVERESERVESRESOURCE ALLOCATIONRETURNSSECTORAL GOALSSERVICE DELIVERYSERVICE PROVIDERSSUBSIDIARYTRAINING OF DRIVERSTRANSACTIONTRANSFERS OF RESOURCESTRANSPARENCYTRANSPORTTRANSPORTATIONTRANSPORTATION POLICYTRANSPORTATION SERVICESTRAVEL TIMETREASURYUNCERTAINTYVEHICLEVEHICLE FUELVEHICLE OPERATIONVEHICLESVOUCHER SYSTEMWAGESReportWorld Bankhttps://doi.org/10.1596/23834