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Assessing And Reforming Public Financial Management
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Book Synopsis Assessing and Reforming Public Financial Management by : Richard Allen
Download or read book Assessing and Reforming Public Financial Management written by Richard Allen and published by World Bank Publications. This book was released on 2004 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study compares the various instruments and approaches used by the World Bank, the European Commission, the International Monetary Fund, the Strategic Partnership for Africa and several bilateral donor agencies to assess and reform public expenditure management systems in developing and transitional countries. It identifies weaknesses in the current system and recommends a new medium-term, country-led, multidonor approach which is focused on better budgetary management supplemented by donor aid funds, as a key mechanism to reduce poverty and attain other policy goals.
Book Synopsis PEFA, Public Financial Management, and Good Governance by : Jens Kromann Kristensen
Download or read book PEFA, Public Financial Management, and Good Governance written by Jens Kromann Kristensen and published by World Bank Publications. This book was released on 2019-11-24 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
Book Synopsis Public Financial Management and Its Emerging Architecture by : Mr. M. Cangiano
Download or read book Public Financial Management and Its Emerging Architecture written by Mr. M. Cangiano and published by International Monetary Fund. This book was released on 2013-04-05 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch
Book Synopsis Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 1 by : Halis Kıral
Download or read book Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 1 written by Halis Kıral and published by Springer Nature. This book was released on 2020-03-09 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an assessment of public financial management (PFM) reforms in developing countries using Turkey as a case study. The book elaborates on revenue management, expenditure management, public budget, public financial management information systems, asset and liability management, intergovernmental fiscal relations, accounting, financial reporting, and auditing. Bringing together academics and practitioners, the book analyzes the PFM reforms in the light of theoretical explanations and practices to reveal the achievements, challenges, and future perspectives of PFM.
Book Synopsis The International Handbook of Public Financial Management by : Richard Allen
Download or read book The International Handbook of Public Financial Management written by Richard Allen and published by Springer. This book was released on 2013-08-15 with total page 881 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.
Book Synopsis Financial Management Information Systems by : Cem Dener
Download or read book Financial Management Information Systems written by Cem Dener and published by World Bank Publications. This book was released on 2011-04-26 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt: ?Financial Management Information Systems: 25 Years of World Bank Experience on What Works and What Doesn?t? was prepared as an updated and expanded version of the FMIS review report drafted in 2003, to highlight the achievements and challenges observed during the design and implementation of Bank funded FMIS projects since 1984.
Book Synopsis Alternative Paths to Public Financial Management and Public Sector Reform by : Sokbunthoeun So
Download or read book Alternative Paths to Public Financial Management and Public Sector Reform written by Sokbunthoeun So and published by World Bank Publications. This book was released on 2018-08-31 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reforming public-sector organizations--their structures, policies, processes and practices--is notoriously difficult, in rich and poor countries alike. Even in the most favorable of circumstances, the scale and complexity of the tasks to be undertaken are enormous, requiring levels of coordination and collaboration that may be without precedent for those involved. Entirely new skills may need to be acquired by tens of thousands of people. Compounding these logistical challenges is the pervasive reality that circumstances often are not favorable to large-scale reform. Whether a country is rich or poor, the choice is not whether, but how, to reform the public sector--how optimal design characteristics, robust political support, and enhanced organizational capability to implement and adapt will be forged over time. This edited volume helps address the “how†? question. It brings together reform experiences in public financial management and the public sector more broadly from eight country cases in East Asia: Cambodia, Indonesia, Lao People's Democratic Republic, Malaysia, Myanmar, Papua New Guinea, Thailand, and Vietnam. These countries are at different stages of reform; most of the reform efforts would qualify as successes, while some had mixed outcomes, and others could be considered failures. The focus of each chapter is less on formally demonstrating success (or not) of specific reform, but on documenting how reformers maneuvered within different country contexts to achieve specific outcomes. Despite the great difficulty in reforming the public sector, decision-makers can draw renewed energy and inspiration, learning from those countries, sectors, and subnational spaces where substantive (not merely cosmetic) change has been achieved, and they can identify what pitfalls to avoid.
Book Synopsis Securing Development by : Bernard Harborne
Download or read book Securing Development written by Bernard Harborne and published by World Bank Publications. This book was released on 2017-03-01 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: Securing Development: Public Finance and the Security Sector highlights the role of public finance in the delivery of security and criminal justice services. This book offers a framework for analyzing public financial management, financial transparency, and oversight, as well as expenditure policy issues that determine how to most appropriately manage security and justice services. The interplay among security, justice, and public finance is still a relatively unexplored area of development. Such a perspective can help security actors provide more professional, effective, and efficient security and justice services for citizens, while also strengthening systems for accountability. The book is the result of a project undertaken jointly by staff from the World Bank and the United Nations, integrating the disciplines where each institution holds a comparative advantage and a core mandate. The primary audience includes government officials bearing both security and financial responsibilities, staff of international organizations working on public expenditure management and security sector issues, academics, and development practitioners working in an advisory capacity.
Book Synopsis Public Financial Management Reform in the Middle East and North Africa by : Robert P. Beschel, Jr.
Download or read book Public Financial Management Reform in the Middle East and North Africa written by Robert P. Beschel, Jr. and published by World Bank Publications. This book was released on 2012-05-31 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report combines a comparative cross-country analysis using Public Expenditure and Financial Accountability (PEFA) data along with individual country case studies to examine the relative strengths and weaknesses of public financial management practices in the Middle East and North
Book Synopsis Climate-Sensitive Management of Public Finances—"Green PFM” by : Mr. Fabien Gonguet
Download or read book Climate-Sensitive Management of Public Finances—"Green PFM” written by Mr. Fabien Gonguet and published by International Monetary Fund. This book was released on 2021-08-11 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public financial management (PFM) consists of all the government’s institutional arrangements in place to facilitate the implementation of fiscal policies. In response to the growing urgency to fight climate change, “green PFM” aims at adapting existing PFM practices to support climate-sensitive policies. With the cross-cutting nature of climate change and wider environmental concerns, green PFM can be a key enabler of an integrated government strategy to combat climate change. This note outlines a framework for green PFM, emphasizing the need for an approach combining various entry points within, across, and beyond the budget cycle. This includes components such as fiscal transparency and external oversight, and coordination with state-owned enterprises and subnational governments. The note also identifies principles for effective implementation of a green PFM strategy, among which the need for a strong stewardship located within the ministry of finance is paramount.
Download or read book Public Sector Reform written by and published by World Bank Publications. This book was released on 2008-01-01 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effectiveness and efficiency of a country's public sector is vital to the success of development activities, including those the World Bank supports. Sound financial management, an efficient civil service and administrative policy, efficient and fair collection of taxes, and transparent operations that are relatively free of corruption all contribute to good delivery of public services. The Bank has devoted an increasing share of its lending and advisory support to the reform of central governments, so it is important to understand what is working, what needs improvement, and what is missing. IEG has examined lending and other kinds of Bank support in 1999-2006 for public sector reform in four areas: public financial management, administrative and civil service, revenue administration, and anticorruption and transparency. Although a majority of countries that borrowed to support public sector reform experienced improved performance in some dimensions, there were shortcomings in important areas and in overall coordination. . The frequency of improvement was higher among IBRD borrowers than among IDA borrowers. . Performance usually improved for public financial management, tax administration, and transparency, but did not usually with respect to civil service.
Book Synopsis Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 2 by : Tekin Akdemir
Download or read book Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 2 written by Tekin Akdemir and published by Springer Nature. This book was released on 2020-06-08 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an assessment of public financial management (PFM) reforms in developing countries using Turkey as a case study. Volume II elaborates on asset and liability management, intergovernmental fiscal relations, accounting, financial reporting, and auditing. Bringing together academics and practitioners, the book analyzes the PFM reforms in the light of theoretical explanations and practices to reveal the achievements, challenges, and future perspectives of PFM.
Book Synopsis Alternative Paths to Public Financial Management and Public Sector Reform by : Sokbunthoeun So
Download or read book Alternative Paths to Public Financial Management and Public Sector Reform written by Sokbunthoeun So and published by World Bank Publications. This book was released on 2018-08-31 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reforming public-sector organizations--their structures, policies, processes and practices--is notoriously difficult, in rich and poor countries alike. Even in the most favorable of circumstances, the scale and complexity of the tasks to be undertaken are enormous, requiring levels of coordination and collaboration that may be without precedent for those involved. Entirely new skills may need to be acquired by tens of thousands of people. Compounding these logistical challenges is the pervasive reality that circumstances often are not favorable to large-scale reform. Whether a country is rich or poor, the choice is not whether, but how, to reform the public sector--how optimal design characteristics, robust political support, and enhanced organizational capability to implement and adapt will be forged over time. This edited volume helps address the “how†? question. It brings together reform experiences in public financial management and the public sector more broadly from eight country cases in East Asia: Cambodia, Indonesia, Lao People's Democratic Republic, Malaysia, Myanmar, Papua New Guinea, Thailand, and Vietnam. These countries are at different stages of reform; most of the reform efforts would qualify as successes, while some had mixed outcomes, and others could be considered failures. The focus of each chapter is less on formally demonstrating success (or not) of specific reform, but on documenting how reformers maneuvered within different country contexts to achieve specific outcomes. Despite the great difficulty in reforming the public sector, decision-makers can draw renewed energy and inspiration, learning from those countries, sectors, and subnational spaces where substantive (not merely cosmetic) change has been achieved, and they can identify what pitfalls to avoid.
Book Synopsis Public Financial Management and Its Emerging Architecture by : Mr.M. Cangiano
Download or read book Public Financial Management and Its Emerging Architecture written by Mr.M. Cangiano and published by International Monetary Fund. This book was released on 2013-04-05 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades.
Book Synopsis International Public Financial Management Reform by : James Guthrie
Download or read book International Public Financial Management Reform written by James Guthrie and published by IAP. This book was released on 2005-05-01 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is intended to give readers detailed information and perspectives on the reform of financial management reform practices in a variety of national settings around the world. The chapters explore the reform agenda in each nation and factors that stimulated change. Each chapter addresses the extent of the influence of "New Public Management" concepts and practices on reform implementation. The nations whose experience is represented in this book are among the most often cited examples of progressive change to be examined and perhaps emulated by governments in other nations. In the introductory chapter the editors address the question whether and to what extent the financial management reforms detailed in the book reveal real progress or a progression of questions and dilemmas faced but not solved over the past several decades.
Book Synopsis Managing Public Expenditure A Reference Book for Transition Countries by : OECD
Download or read book Managing Public Expenditure A Reference Book for Transition Countries written by OECD and published by OECD Publishing. This book was released on 2001-03-20 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages.
Book Synopsis Public Financial Management Systems—Myanmar by : Asian Development Bank
Download or read book Public Financial Management Systems—Myanmar written by Asian Development Bank and published by Asian Development Bank. This book was released on 2020-05-01 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report documents Myanmar's financial management systems, covering primarily the areas of budgeting, funds flow, accounting and reporting, and auditing systems. It provides insights into the quality of internal control systems, staffing resource capacity, and information technology structure. The report aims to provide enhanced insights to stakeholders on financial management systems with the objective of improving the quality of financial management assessments during project preparation. High-quality financial management assessments support project implementation by identifying key fiduciary risks as well as appropriate actions and reforms to mitigate them.
