Assessing and Reforming Public Financial Management : A New Approach
This study is intended to help underpin
a more coordinated, effective approach to assessing and
reforming systems for public expenditure, procurement, and
financial accountability in developing countries-especially
countries that receive international aid for budget support.
Such support, also known as adjustment lending, has become
far more important in recent years. At the World Bank, for
example, it increased from less than 10 percent of total
assistance in the 1980s to about 50 percent in fiscal 2002.
Many other development agencies are also increasing aid for
budget support. This support has been accompanied by and
reflects widespread recognition that aid is fungible and
that resources can be transferred, so that aid intended for
one project can effectively be used to finance another.
Thus, efforts to safeguard the integrity of donor resources
mean little without safeguards on the use of government
resources. Moreover, growing awareness of the destructive
effects of corruption -- emphatically underscored by the
East Asian financial crisis of 1997-99 -- has given new
urgency to donors' need to ensure that aid is not
diverted to private ends or misallocated to activities not
conducive to fostering growth and reducing poverty. For all
these reasons it is important for donors and recipient
governments alike that the strengths and weaknesses of
national budget systems be well understood and that
governments implement reforms where needed, especially in
high-risk areas.
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Bibliographic Details
| Main Authors: |
Allen, Richard,
Schiavo-Campo, Salvatore,
Columkill Garrity, Thomas |
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| Format: | Publication
biblioteca
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| Language: | English
en_US |
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| Published: |
Washington, DC: World Bank
2004
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| Subjects: | ACCOUNTABILITY,
ACCOUNTING,
ADJUSTMENT LENDING,
AGGREGATE SPENDING,
ANTI- CORRUPTION,
ASSET MANAGEMENT,
AUTHORITY,
BUDGET MANAGEMENT,
BUDGET PROCESS,
CAPACITY BUILDING,
CENTRAL GOVERNMENT,
CENTRAL GOVERNMENT SPENDING,
CONCEPTUAL FRAMEWORK,
CONSENSUS,
CONSTITUENCIES,
CORRUPTION,
DEBT MANAGEMENT,
DEBT SERVICE,
DEBT SERVICING,
DEVELOPING COUNTRIES,
DEVELOPMENT GOALS,
DEVELOPMENT POLICIES,
DEVELOPMENT PROGRAMME,
DONOR AGENCIES,
DONOR RESOURCES,
ECONOMIC MANAGEMENT,
EXECUTION,
FINANCIAL ACCOUNTABILITY,
FINANCIAL CRISIS,
FINANCIAL MANAGEMENT,
FINANCIAL RESOURCES,
FISCAL,
FISCAL DISCIPLINE,
FISCAL TRANSPARENCY,
FOREIGN EXCHANGE,
GOOD GOVERNANCE,
GOVERNMENT BORROWING,
GOVERNMENT OFFICIALS,
GOVERNMENT POLICY,
GOVERNMENT RESOURCES,
GOVERNMENT REVENUE,
GOVERNMENT SPENDING,
GOVERNMENT'S BUDGET,
INSTITUTIONAL CAPACITY,
LACK OF TRANSPARENCY,
LEGISLATURE,
LICENSES,
LONG TERM,
LONG-TERM DEVELOPMENT,
LONG-TERM PERSPECTIVE,
MACROECONOMIC FRAMEWORK,
MACROECONOMIC POLICIES,
NATIONAL BUDGET,
NATIONS,
PARTNER INSTITUTIONS,
POOR COUNTRIES,
POVERTY REDUCTION,
POVERTY REDUCTION STRATEGY,
PROCUREMENT,
PUBLIC AGENCIES,
PUBLIC DEBT,
PUBLIC ENTERPRISES,
PUBLIC EXPENDITURE,
PUBLIC EXPENDITURE MANAGEMENT,
PUBLIC EXPENDITURE REVIEW,
PUBLIC EXPENDITURE REVIEWS,
PUBLIC EXPENDITURES,
PUBLIC FINANCE,
PUBLIC GOODS,
PUBLIC INVESTMENT,
PUBLIC INVESTMENT PROGRAMS,
PUBLIC SECTOR,
PUBLIC SECTOR MANAGEMENT,
PUBLIC SERVICES,
QUALITY CONTROL,
REDUCING POVERTY,
SOCIAL POLICIES,
TECHNICAL ASSISTANCE,
TECHNICAL SUPPORT PUBLIC FINANCE MANAGEMENT,
FINANCIAL REFORM,
PUBLIC EXPENDITURE ANALYSIS,
PROCUREMENT PLAN,
BUDGETARY ASSISTANCE,
DONOR ASSISTANCE,
BUDGET SYSTEMS,
ACCOUNTABILITY MEASURES,
FISCAL BEHAVIOR,
METHODOLOGY,
INSTITUTIONAL POLICY,
GOVERNANCE, |
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| Online Access: | http://documents.worldbank.org/curated/en/2004/01/2857852/assessing-reforming-public-financial-management-new-approach
http://hdl.handle.net/10986/15064
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