Islamic Republic of Pakistan : Punjab Public Financial Management and Accountability Assessment

The Country Financial Accountability Assessment - Pakistan (December 2003) concluded that there were substantial opportunities for consolidating current reforms throughout Pakistan, and for introducing additional reforms to further strengthen public financial accountability, which would require sustained policy level commitment at national, and provincial levels. This provincial Public Financial Management (PFM) and Accountability Assessment follow this theme of continuing reform. The PFM Performance Measurement Framework provides for a four-grade rating mechanism for measuring the attributes of PFM in a government against the benchmarks provided therein. It provides a useful mechanism for charting a path towards demonstrable improved PFM. The study notes that the reforms already underway are developing a strong trajectory for PFM improvement, and this report sets out the continuing concerns, challenges, and proposals for further reforms and development, while setting the issues for further negotiation, although most issues are within the capacity of the Punjab Provincial authorities. Areas for urgent additional reform are in the budget execution, accounting and audit areas, and specific areas for priority attention suggest the improvement of arrears information on expenditures and revenues; of frequent monitoring of fiscal risks arising from State-Owned Enterprises (SOEs), including contingent liabilities and government guarantees; improvement of procurement processes, through the implementation of the proposed new procurement law; improvements in services delivery and budget execution, through reductions in procedural delays, and increases in community knowledge of budget information; and, the introduction of an adequate system of internal auditing, based on standards promulgated by the Institute of Internal Auditors.

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Bibliographic Details
Main Author: World Bank
Language:English
en_US
Published: Washington, DC 2005-05
Subjects:ACCOUNT, ACCOUNTABILITY, ACCOUNTANCY, ACCOUNTANCY FIRMS, ACCOUNTANTS, ACCOUNTING, ACCOUNTING RECORDS, ACCOUNTING STANDARDS, ACCOUNTING SYSTEMS, ACCOUNTS, ADB, ADMINISTRATIVE AUTONOMY, APPROPRIATIONS, AUDIT REPORTS, AUDITING, AUDITORS, AUTHORITY, BORROWING, BUDGET DEFICIT, BUDGET DEFICITS, BUDGET EXECUTION, BUDGET FINANCING, BUDGET PERFORMANCE, BUDGET PRESENTATION, BUDGET PROCESS, BUDGETARY ALLOCATIONS, BUDGETARY FUNDS, BUDGETARY PROCESSES, BUDGETARY SUPPORT, BUDGETARY SYSTEMS, BUDGETING, BUSINESS PROCESSES, CADRES, CASH ACCOUNTING, CITIZENS, CONSENSUS, CONSTITUTION, CURRENT EXPENDITURES, DEBT MANAGEMENT, DEBT RESTRUCTURING, DEBT SERVICING, DECENTRALIZATION, DECISION-MAKING, DEFICIT FINANCING, DEPOSITS, DEVOLUTION, DISTRICT GOVERNMENTS, DISTRICTS, EFFECTIVE GOVERNANCE, EXECUTION, EXPENDITURE, EXPENDITURE MANAGEMENT, FEDERAL GOVERNMENT, FINANCIAL ACCOUNTABILITY, FINANCIAL ACCOUNTING, FINANCIAL AUTONOMY, FINANCIAL MANAGEMENT, FINANCIAL REPORTING, FINANCIAL STATEMENTS, FINANCIAL SYSTEMS, FINANCIAL TRANSACTIONS, FISCAL, FISCAL DEFICIT, FISCAL DISCIPLINE, FISCAL MANAGEMENT, FISCAL RESOURCES, FISCAL YEAR, GOOD GOVERNANCE, GOVERNMENT ACCOUNTING, GOVERNMENT BUDGETS, GOVERNMENT DEPARTMENTS, GOVERNMENT EXPENDITURES, GOVERNMENT FINANCE, GOVERNMENT GUARANTEES, GOVERNMENT LEVEL, GOVERNMENT POLICY, GOVERNMENT PROGRAM, GOVERNMENT REFORM, HOUSING, HUMAN RESOURCES, INSTITUTIONAL ARRANGEMENTS, INSTITUTIONAL DEVELOPMENT, INSTITUTIONAL FRAMEWORK, INSTITUTIONAL REFORMS, INTERNAL AUDIT, INTERNAL AUDIT FUNCTION, INTERNAL AUDITORS, INTERNAL CONTROLS, LAWS, LEGAL REFORM, LEGISLATIVE FRAMEWORK, LEGISLATURE, LEVELS OF GOVERNMENT, LIQUIDATION, LOCAL COUNCILS, LOCAL GOVERNMENT, LOCAL GOVERNMENT FINANCE, LOCAL GOVERNMENTS, MUNICIPAL ADMINISTRATION, PAYROLL, PRIVATE SECTOR, PRIVATIZATION, PROCUREMENT, PROVISIONS, PUBLIC ACCOUNTING, PUBLIC DEBT, PUBLIC ENTERPRISES, PUBLIC FUNDS, PUBLIC SECTOR, PUBLIC SECTOR ACCOUNTING, PUBLIC SERVICES, QUALITY ASSURANCE, REFORM PROGRAMS, REGULATORY AUTHORITY, REORGANIZATION, REPORTING PROCEDURES, REPRESENTATIVES, RESOURCE ALLOCATION, RESOURCE MOBILIZATION, REVENUE ADMINISTRATION, REVENUE PERFORMANCE, SOCIAL SECTOR, SOCIAL SERVICES, STATE BANK OF PAKISTAN, STATE OWNED ENTERPRISES, STATE-OWNED ENTERPRISES, TAX, TAX ADMINISTRATION, TAX REVENUE, TAX REVENUES, TAXATION, TRANSPARENCY, USER CHARGES,
Online Access:http://documents.worldbank.org/curated/en/2005/05/6037921/pakistan-punjab-public-financial-management-accountability-assessment
https://hdl.handle.net/10986/8629
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libraryname Biblioteca del Banco Mundial
language English
en_US
topic ACCOUNT
ACCOUNTABILITY
ACCOUNTANCY
ACCOUNTANCY FIRMS
ACCOUNTANTS
ACCOUNTING
ACCOUNTING RECORDS
ACCOUNTING STANDARDS
ACCOUNTING SYSTEMS
ACCOUNTS
ADB
ADMINISTRATIVE AUTONOMY
APPROPRIATIONS
AUDIT REPORTS
AUDITING
AUDITORS
AUTHORITY
BORROWING
BUDGET DEFICIT
BUDGET DEFICITS
BUDGET EXECUTION
BUDGET FINANCING
BUDGET PERFORMANCE
BUDGET PRESENTATION
BUDGET PROCESS
BUDGETARY ALLOCATIONS
BUDGETARY FUNDS
BUDGETARY PROCESSES
BUDGETARY SUPPORT
BUDGETARY SYSTEMS
BUDGETING
BUSINESS PROCESSES
CADRES
CASH ACCOUNTING
CITIZENS
CONSENSUS
CONSTITUTION
CURRENT EXPENDITURES
DEBT MANAGEMENT
DEBT RESTRUCTURING
DEBT SERVICING
DECENTRALIZATION
DECISION-MAKING
DEFICIT FINANCING
DEPOSITS
DEVOLUTION
DISTRICT GOVERNMENTS
DISTRICTS
EFFECTIVE GOVERNANCE
EXECUTION
EXPENDITURE
EXPENDITURE MANAGEMENT
FEDERAL GOVERNMENT
FINANCIAL ACCOUNTABILITY
FINANCIAL ACCOUNTING
FINANCIAL AUTONOMY
FINANCIAL MANAGEMENT
FINANCIAL REPORTING
FINANCIAL STATEMENTS
FINANCIAL SYSTEMS
FINANCIAL TRANSACTIONS
FISCAL
FISCAL DEFICIT
FISCAL DISCIPLINE
FISCAL MANAGEMENT
FISCAL RESOURCES
FISCAL YEAR
GOOD GOVERNANCE
GOVERNMENT ACCOUNTING
GOVERNMENT BUDGETS
GOVERNMENT DEPARTMENTS
GOVERNMENT EXPENDITURES
GOVERNMENT FINANCE
GOVERNMENT GUARANTEES
GOVERNMENT LEVEL
GOVERNMENT POLICY
GOVERNMENT PROGRAM
GOVERNMENT REFORM
HOUSING
HUMAN RESOURCES
INSTITUTIONAL ARRANGEMENTS
INSTITUTIONAL DEVELOPMENT
INSTITUTIONAL FRAMEWORK
INSTITUTIONAL REFORMS
INTERNAL AUDIT
INTERNAL AUDIT FUNCTION
INTERNAL AUDITORS
INTERNAL CONTROLS
LAWS
LEGAL REFORM
LEGISLATIVE FRAMEWORK
LEGISLATURE
LEVELS OF GOVERNMENT
LIQUIDATION
LOCAL COUNCILS
LOCAL GOVERNMENT
LOCAL GOVERNMENT FINANCE
LOCAL GOVERNMENTS
MUNICIPAL ADMINISTRATION
PAYROLL
PRIVATE SECTOR
PRIVATIZATION
PROCUREMENT
PROVISIONS
PUBLIC ACCOUNTING
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC FUNDS
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTING
PUBLIC SERVICES
QUALITY ASSURANCE
REFORM PROGRAMS
REGULATORY AUTHORITY
REORGANIZATION
REPORTING PROCEDURES
REPRESENTATIVES
RESOURCE ALLOCATION
RESOURCE MOBILIZATION
REVENUE ADMINISTRATION
REVENUE PERFORMANCE
SOCIAL SECTOR
SOCIAL SERVICES
STATE BANK OF PAKISTAN
STATE OWNED ENTERPRISES
STATE-OWNED ENTERPRISES
TAX
TAX ADMINISTRATION
TAX REVENUE
TAX REVENUES
TAXATION
TRANSPARENCY
USER CHARGES
ACCOUNT
ACCOUNTABILITY
ACCOUNTANCY
ACCOUNTANCY FIRMS
ACCOUNTANTS
ACCOUNTING
ACCOUNTING RECORDS
ACCOUNTING STANDARDS
ACCOUNTING SYSTEMS
ACCOUNTS
ADB
ADMINISTRATIVE AUTONOMY
APPROPRIATIONS
AUDIT REPORTS
AUDITING
AUDITORS
AUTHORITY
BORROWING
BUDGET DEFICIT
BUDGET DEFICITS
BUDGET EXECUTION
BUDGET FINANCING
BUDGET PERFORMANCE
BUDGET PRESENTATION
BUDGET PROCESS
BUDGETARY ALLOCATIONS
BUDGETARY FUNDS
BUDGETARY PROCESSES
BUDGETARY SUPPORT
BUDGETARY SYSTEMS
BUDGETING
BUSINESS PROCESSES
CADRES
CASH ACCOUNTING
CITIZENS
CONSENSUS
CONSTITUTION
CURRENT EXPENDITURES
DEBT MANAGEMENT
DEBT RESTRUCTURING
DEBT SERVICING
DECENTRALIZATION
DECISION-MAKING
DEFICIT FINANCING
DEPOSITS
DEVOLUTION
DISTRICT GOVERNMENTS
DISTRICTS
EFFECTIVE GOVERNANCE
EXECUTION
EXPENDITURE
EXPENDITURE MANAGEMENT
FEDERAL GOVERNMENT
FINANCIAL ACCOUNTABILITY
FINANCIAL ACCOUNTING
FINANCIAL AUTONOMY
FINANCIAL MANAGEMENT
FINANCIAL REPORTING
FINANCIAL STATEMENTS
FINANCIAL SYSTEMS
FINANCIAL TRANSACTIONS
FISCAL
FISCAL DEFICIT
FISCAL DISCIPLINE
FISCAL MANAGEMENT
FISCAL RESOURCES
FISCAL YEAR
GOOD GOVERNANCE
GOVERNMENT ACCOUNTING
GOVERNMENT BUDGETS
GOVERNMENT DEPARTMENTS
GOVERNMENT EXPENDITURES
GOVERNMENT FINANCE
GOVERNMENT GUARANTEES
GOVERNMENT LEVEL
GOVERNMENT POLICY
GOVERNMENT PROGRAM
GOVERNMENT REFORM
HOUSING
HUMAN RESOURCES
INSTITUTIONAL ARRANGEMENTS
INSTITUTIONAL DEVELOPMENT
INSTITUTIONAL FRAMEWORK
INSTITUTIONAL REFORMS
INTERNAL AUDIT
INTERNAL AUDIT FUNCTION
INTERNAL AUDITORS
INTERNAL CONTROLS
LAWS
LEGAL REFORM
LEGISLATIVE FRAMEWORK
LEGISLATURE
LEVELS OF GOVERNMENT
LIQUIDATION
LOCAL COUNCILS
LOCAL GOVERNMENT
LOCAL GOVERNMENT FINANCE
LOCAL GOVERNMENTS
MUNICIPAL ADMINISTRATION
PAYROLL
PRIVATE SECTOR
PRIVATIZATION
PROCUREMENT
PROVISIONS
PUBLIC ACCOUNTING
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC FUNDS
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTING
PUBLIC SERVICES
QUALITY ASSURANCE
REFORM PROGRAMS
REGULATORY AUTHORITY
REORGANIZATION
REPORTING PROCEDURES
REPRESENTATIVES
RESOURCE ALLOCATION
RESOURCE MOBILIZATION
REVENUE ADMINISTRATION
REVENUE PERFORMANCE
SOCIAL SECTOR
SOCIAL SERVICES
STATE BANK OF PAKISTAN
STATE OWNED ENTERPRISES
STATE-OWNED ENTERPRISES
TAX
TAX ADMINISTRATION
TAX REVENUE
TAX REVENUES
TAXATION
TRANSPARENCY
USER CHARGES
spellingShingle ACCOUNT
ACCOUNTABILITY
ACCOUNTANCY
ACCOUNTANCY FIRMS
ACCOUNTANTS
ACCOUNTING
ACCOUNTING RECORDS
ACCOUNTING STANDARDS
ACCOUNTING SYSTEMS
ACCOUNTS
ADB
ADMINISTRATIVE AUTONOMY
APPROPRIATIONS
AUDIT REPORTS
AUDITING
AUDITORS
AUTHORITY
BORROWING
BUDGET DEFICIT
BUDGET DEFICITS
BUDGET EXECUTION
BUDGET FINANCING
BUDGET PERFORMANCE
BUDGET PRESENTATION
BUDGET PROCESS
BUDGETARY ALLOCATIONS
BUDGETARY FUNDS
BUDGETARY PROCESSES
BUDGETARY SUPPORT
BUDGETARY SYSTEMS
BUDGETING
BUSINESS PROCESSES
CADRES
CASH ACCOUNTING
CITIZENS
CONSENSUS
CONSTITUTION
CURRENT EXPENDITURES
DEBT MANAGEMENT
DEBT RESTRUCTURING
DEBT SERVICING
DECENTRALIZATION
DECISION-MAKING
DEFICIT FINANCING
DEPOSITS
DEVOLUTION
DISTRICT GOVERNMENTS
DISTRICTS
EFFECTIVE GOVERNANCE
EXECUTION
EXPENDITURE
EXPENDITURE MANAGEMENT
FEDERAL GOVERNMENT
FINANCIAL ACCOUNTABILITY
FINANCIAL ACCOUNTING
FINANCIAL AUTONOMY
FINANCIAL MANAGEMENT
FINANCIAL REPORTING
FINANCIAL STATEMENTS
FINANCIAL SYSTEMS
FINANCIAL TRANSACTIONS
FISCAL
FISCAL DEFICIT
FISCAL DISCIPLINE
FISCAL MANAGEMENT
FISCAL RESOURCES
FISCAL YEAR
GOOD GOVERNANCE
GOVERNMENT ACCOUNTING
GOVERNMENT BUDGETS
GOVERNMENT DEPARTMENTS
GOVERNMENT EXPENDITURES
GOVERNMENT FINANCE
GOVERNMENT GUARANTEES
GOVERNMENT LEVEL
GOVERNMENT POLICY
GOVERNMENT PROGRAM
GOVERNMENT REFORM
HOUSING
HUMAN RESOURCES
INSTITUTIONAL ARRANGEMENTS
INSTITUTIONAL DEVELOPMENT
INSTITUTIONAL FRAMEWORK
INSTITUTIONAL REFORMS
INTERNAL AUDIT
INTERNAL AUDIT FUNCTION
INTERNAL AUDITORS
INTERNAL CONTROLS
LAWS
LEGAL REFORM
LEGISLATIVE FRAMEWORK
LEGISLATURE
LEVELS OF GOVERNMENT
LIQUIDATION
LOCAL COUNCILS
LOCAL GOVERNMENT
LOCAL GOVERNMENT FINANCE
LOCAL GOVERNMENTS
MUNICIPAL ADMINISTRATION
PAYROLL
PRIVATE SECTOR
PRIVATIZATION
PROCUREMENT
PROVISIONS
PUBLIC ACCOUNTING
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC FUNDS
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTING
PUBLIC SERVICES
QUALITY ASSURANCE
REFORM PROGRAMS
REGULATORY AUTHORITY
REORGANIZATION
REPORTING PROCEDURES
REPRESENTATIVES
RESOURCE ALLOCATION
RESOURCE MOBILIZATION
REVENUE ADMINISTRATION
REVENUE PERFORMANCE
SOCIAL SECTOR
SOCIAL SERVICES
STATE BANK OF PAKISTAN
STATE OWNED ENTERPRISES
STATE-OWNED ENTERPRISES
TAX
TAX ADMINISTRATION
TAX REVENUE
TAX REVENUES
TAXATION
TRANSPARENCY
USER CHARGES
ACCOUNT
ACCOUNTABILITY
ACCOUNTANCY
ACCOUNTANCY FIRMS
ACCOUNTANTS
ACCOUNTING
ACCOUNTING RECORDS
ACCOUNTING STANDARDS
ACCOUNTING SYSTEMS
ACCOUNTS
ADB
ADMINISTRATIVE AUTONOMY
APPROPRIATIONS
AUDIT REPORTS
AUDITING
AUDITORS
AUTHORITY
BORROWING
BUDGET DEFICIT
BUDGET DEFICITS
BUDGET EXECUTION
BUDGET FINANCING
BUDGET PERFORMANCE
BUDGET PRESENTATION
BUDGET PROCESS
BUDGETARY ALLOCATIONS
BUDGETARY FUNDS
BUDGETARY PROCESSES
BUDGETARY SUPPORT
BUDGETARY SYSTEMS
BUDGETING
BUSINESS PROCESSES
CADRES
CASH ACCOUNTING
CITIZENS
CONSENSUS
CONSTITUTION
CURRENT EXPENDITURES
DEBT MANAGEMENT
DEBT RESTRUCTURING
DEBT SERVICING
DECENTRALIZATION
DECISION-MAKING
DEFICIT FINANCING
DEPOSITS
DEVOLUTION
DISTRICT GOVERNMENTS
DISTRICTS
EFFECTIVE GOVERNANCE
EXECUTION
EXPENDITURE
EXPENDITURE MANAGEMENT
FEDERAL GOVERNMENT
FINANCIAL ACCOUNTABILITY
FINANCIAL ACCOUNTING
FINANCIAL AUTONOMY
FINANCIAL MANAGEMENT
FINANCIAL REPORTING
FINANCIAL STATEMENTS
FINANCIAL SYSTEMS
FINANCIAL TRANSACTIONS
FISCAL
FISCAL DEFICIT
FISCAL DISCIPLINE
FISCAL MANAGEMENT
FISCAL RESOURCES
FISCAL YEAR
GOOD GOVERNANCE
GOVERNMENT ACCOUNTING
GOVERNMENT BUDGETS
GOVERNMENT DEPARTMENTS
GOVERNMENT EXPENDITURES
GOVERNMENT FINANCE
GOVERNMENT GUARANTEES
GOVERNMENT LEVEL
GOVERNMENT POLICY
GOVERNMENT PROGRAM
GOVERNMENT REFORM
HOUSING
HUMAN RESOURCES
INSTITUTIONAL ARRANGEMENTS
INSTITUTIONAL DEVELOPMENT
INSTITUTIONAL FRAMEWORK
INSTITUTIONAL REFORMS
INTERNAL AUDIT
INTERNAL AUDIT FUNCTION
INTERNAL AUDITORS
INTERNAL CONTROLS
LAWS
LEGAL REFORM
LEGISLATIVE FRAMEWORK
LEGISLATURE
LEVELS OF GOVERNMENT
LIQUIDATION
LOCAL COUNCILS
LOCAL GOVERNMENT
LOCAL GOVERNMENT FINANCE
LOCAL GOVERNMENTS
MUNICIPAL ADMINISTRATION
PAYROLL
PRIVATE SECTOR
PRIVATIZATION
PROCUREMENT
PROVISIONS
PUBLIC ACCOUNTING
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC FUNDS
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTING
PUBLIC SERVICES
QUALITY ASSURANCE
REFORM PROGRAMS
REGULATORY AUTHORITY
REORGANIZATION
REPORTING PROCEDURES
REPRESENTATIVES
RESOURCE ALLOCATION
RESOURCE MOBILIZATION
REVENUE ADMINISTRATION
REVENUE PERFORMANCE
SOCIAL SECTOR
SOCIAL SERVICES
STATE BANK OF PAKISTAN
STATE OWNED ENTERPRISES
STATE-OWNED ENTERPRISES
TAX
TAX ADMINISTRATION
TAX REVENUE
TAX REVENUES
TAXATION
TRANSPARENCY
USER CHARGES
World Bank
Islamic Republic of Pakistan : Punjab Public Financial Management and Accountability Assessment
description The Country Financial Accountability Assessment - Pakistan (December 2003) concluded that there were substantial opportunities for consolidating current reforms throughout Pakistan, and for introducing additional reforms to further strengthen public financial accountability, which would require sustained policy level commitment at national, and provincial levels. This provincial Public Financial Management (PFM) and Accountability Assessment follow this theme of continuing reform. The PFM Performance Measurement Framework provides for a four-grade rating mechanism for measuring the attributes of PFM in a government against the benchmarks provided therein. It provides a useful mechanism for charting a path towards demonstrable improved PFM. The study notes that the reforms already underway are developing a strong trajectory for PFM improvement, and this report sets out the continuing concerns, challenges, and proposals for further reforms and development, while setting the issues for further negotiation, although most issues are within the capacity of the Punjab Provincial authorities. Areas for urgent additional reform are in the budget execution, accounting and audit areas, and specific areas for priority attention suggest the improvement of arrears information on expenditures and revenues; of frequent monitoring of fiscal risks arising from State-Owned Enterprises (SOEs), including contingent liabilities and government guarantees; improvement of procurement processes, through the implementation of the proposed new procurement law; improvements in services delivery and budget execution, through reductions in procedural delays, and increases in community knowledge of budget information; and, the introduction of an adequate system of internal auditing, based on standards promulgated by the Institute of Internal Auditors.
topic_facet ACCOUNT
ACCOUNTABILITY
ACCOUNTANCY
ACCOUNTANCY FIRMS
ACCOUNTANTS
ACCOUNTING
ACCOUNTING RECORDS
ACCOUNTING STANDARDS
ACCOUNTING SYSTEMS
ACCOUNTS
ADB
ADMINISTRATIVE AUTONOMY
APPROPRIATIONS
AUDIT REPORTS
AUDITING
AUDITORS
AUTHORITY
BORROWING
BUDGET DEFICIT
BUDGET DEFICITS
BUDGET EXECUTION
BUDGET FINANCING
BUDGET PERFORMANCE
BUDGET PRESENTATION
BUDGET PROCESS
BUDGETARY ALLOCATIONS
BUDGETARY FUNDS
BUDGETARY PROCESSES
BUDGETARY SUPPORT
BUDGETARY SYSTEMS
BUDGETING
BUSINESS PROCESSES
CADRES
CASH ACCOUNTING
CITIZENS
CONSENSUS
CONSTITUTION
CURRENT EXPENDITURES
DEBT MANAGEMENT
DEBT RESTRUCTURING
DEBT SERVICING
DECENTRALIZATION
DECISION-MAKING
DEFICIT FINANCING
DEPOSITS
DEVOLUTION
DISTRICT GOVERNMENTS
DISTRICTS
EFFECTIVE GOVERNANCE
EXECUTION
EXPENDITURE
EXPENDITURE MANAGEMENT
FEDERAL GOVERNMENT
FINANCIAL ACCOUNTABILITY
FINANCIAL ACCOUNTING
FINANCIAL AUTONOMY
FINANCIAL MANAGEMENT
FINANCIAL REPORTING
FINANCIAL STATEMENTS
FINANCIAL SYSTEMS
FINANCIAL TRANSACTIONS
FISCAL
FISCAL DEFICIT
FISCAL DISCIPLINE
FISCAL MANAGEMENT
FISCAL RESOURCES
FISCAL YEAR
GOOD GOVERNANCE
GOVERNMENT ACCOUNTING
GOVERNMENT BUDGETS
GOVERNMENT DEPARTMENTS
GOVERNMENT EXPENDITURES
GOVERNMENT FINANCE
GOVERNMENT GUARANTEES
GOVERNMENT LEVEL
GOVERNMENT POLICY
GOVERNMENT PROGRAM
GOVERNMENT REFORM
HOUSING
HUMAN RESOURCES
INSTITUTIONAL ARRANGEMENTS
INSTITUTIONAL DEVELOPMENT
INSTITUTIONAL FRAMEWORK
INSTITUTIONAL REFORMS
INTERNAL AUDIT
INTERNAL AUDIT FUNCTION
INTERNAL AUDITORS
INTERNAL CONTROLS
LAWS
LEGAL REFORM
LEGISLATIVE FRAMEWORK
LEGISLATURE
LEVELS OF GOVERNMENT
LIQUIDATION
LOCAL COUNCILS
LOCAL GOVERNMENT
LOCAL GOVERNMENT FINANCE
LOCAL GOVERNMENTS
MUNICIPAL ADMINISTRATION
PAYROLL
PRIVATE SECTOR
PRIVATIZATION
PROCUREMENT
PROVISIONS
PUBLIC ACCOUNTING
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC FUNDS
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTING
PUBLIC SERVICES
QUALITY ASSURANCE
REFORM PROGRAMS
REGULATORY AUTHORITY
REORGANIZATION
REPORTING PROCEDURES
REPRESENTATIVES
RESOURCE ALLOCATION
RESOURCE MOBILIZATION
REVENUE ADMINISTRATION
REVENUE PERFORMANCE
SOCIAL SECTOR
SOCIAL SERVICES
STATE BANK OF PAKISTAN
STATE OWNED ENTERPRISES
STATE-OWNED ENTERPRISES
TAX
TAX ADMINISTRATION
TAX REVENUE
TAX REVENUES
TAXATION
TRANSPARENCY
USER CHARGES
author World Bank
author_facet World Bank
author_sort World Bank
title Islamic Republic of Pakistan : Punjab Public Financial Management and Accountability Assessment
title_short Islamic Republic of Pakistan : Punjab Public Financial Management and Accountability Assessment
title_full Islamic Republic of Pakistan : Punjab Public Financial Management and Accountability Assessment
title_fullStr Islamic Republic of Pakistan : Punjab Public Financial Management and Accountability Assessment
title_full_unstemmed Islamic Republic of Pakistan : Punjab Public Financial Management and Accountability Assessment
title_sort islamic republic of pakistan : punjab public financial management and accountability assessment
publisher Washington, DC
publishDate 2005-05
url http://documents.worldbank.org/curated/en/2005/05/6037921/pakistan-punjab-public-financial-management-accountability-assessment
https://hdl.handle.net/10986/8629
work_keys_str_mv AT worldbank islamicrepublicofpakistanpunjabpublicfinancialmanagementandaccountabilityassessment
_version_ 1807156726716170240
spelling dig-okr-1098686292024-08-08T17:22:51Z Islamic Republic of Pakistan : Punjab Public Financial Management and Accountability Assessment World Bank ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANCY FIRMS ACCOUNTANTS ACCOUNTING ACCOUNTING RECORDS ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTS ADB ADMINISTRATIVE AUTONOMY APPROPRIATIONS AUDIT REPORTS AUDITING AUDITORS AUTHORITY BORROWING BUDGET DEFICIT BUDGET DEFICITS BUDGET EXECUTION BUDGET FINANCING BUDGET PERFORMANCE BUDGET PRESENTATION BUDGET PROCESS BUDGETARY ALLOCATIONS BUDGETARY FUNDS BUDGETARY PROCESSES BUDGETARY SUPPORT BUDGETARY SYSTEMS BUDGETING BUSINESS PROCESSES CADRES CASH ACCOUNTING CITIZENS CONSENSUS CONSTITUTION CURRENT EXPENDITURES DEBT MANAGEMENT DEBT RESTRUCTURING DEBT SERVICING DECENTRALIZATION DECISION-MAKING DEFICIT FINANCING DEPOSITS DEVOLUTION DISTRICT GOVERNMENTS DISTRICTS EFFECTIVE GOVERNANCE EXECUTION EXPENDITURE EXPENDITURE MANAGEMENT FEDERAL GOVERNMENT FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL AUTONOMY FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL STATEMENTS FINANCIAL SYSTEMS FINANCIAL TRANSACTIONS FISCAL FISCAL DEFICIT FISCAL DISCIPLINE FISCAL MANAGEMENT FISCAL RESOURCES FISCAL YEAR GOOD GOVERNANCE GOVERNMENT ACCOUNTING GOVERNMENT BUDGETS GOVERNMENT DEPARTMENTS GOVERNMENT EXPENDITURES GOVERNMENT FINANCE GOVERNMENT GUARANTEES GOVERNMENT LEVEL GOVERNMENT POLICY GOVERNMENT PROGRAM GOVERNMENT REFORM HOUSING HUMAN RESOURCES INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INSTITUTIONAL REFORMS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL AUDITORS INTERNAL CONTROLS LAWS LEGAL REFORM LEGISLATIVE FRAMEWORK LEGISLATURE LEVELS OF GOVERNMENT LIQUIDATION LOCAL COUNCILS LOCAL GOVERNMENT LOCAL GOVERNMENT FINANCE LOCAL GOVERNMENTS MUNICIPAL ADMINISTRATION PAYROLL PRIVATE SECTOR PRIVATIZATION PROCUREMENT PROVISIONS PUBLIC ACCOUNTING PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC FUNDS PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICES QUALITY ASSURANCE REFORM PROGRAMS REGULATORY AUTHORITY REORGANIZATION REPORTING PROCEDURES REPRESENTATIVES RESOURCE ALLOCATION RESOURCE MOBILIZATION REVENUE ADMINISTRATION REVENUE PERFORMANCE SOCIAL SECTOR SOCIAL SERVICES STATE BANK OF PAKISTAN STATE OWNED ENTERPRISES STATE-OWNED ENTERPRISES TAX TAX ADMINISTRATION TAX REVENUE TAX REVENUES TAXATION TRANSPARENCY USER CHARGES The Country Financial Accountability Assessment - Pakistan (December 2003) concluded that there were substantial opportunities for consolidating current reforms throughout Pakistan, and for introducing additional reforms to further strengthen public financial accountability, which would require sustained policy level commitment at national, and provincial levels. This provincial Public Financial Management (PFM) and Accountability Assessment follow this theme of continuing reform. The PFM Performance Measurement Framework provides for a four-grade rating mechanism for measuring the attributes of PFM in a government against the benchmarks provided therein. It provides a useful mechanism for charting a path towards demonstrable improved PFM. The study notes that the reforms already underway are developing a strong trajectory for PFM improvement, and this report sets out the continuing concerns, challenges, and proposals for further reforms and development, while setting the issues for further negotiation, although most issues are within the capacity of the Punjab Provincial authorities. Areas for urgent additional reform are in the budget execution, accounting and audit areas, and specific areas for priority attention suggest the improvement of arrears information on expenditures and revenues; of frequent monitoring of fiscal risks arising from State-Owned Enterprises (SOEs), including contingent liabilities and government guarantees; improvement of procurement processes, through the implementation of the proposed new procurement law; improvements in services delivery and budget execution, through reductions in procedural delays, and increases in community knowledge of budget information; and, the introduction of an adequate system of internal auditing, based on standards promulgated by the Institute of Internal Auditors. 2012-06-21T14:44:46Z 2012-06-21T14:44:46Z 2005-05 http://documents.worldbank.org/curated/en/2005/05/6037921/pakistan-punjab-public-financial-management-accountability-assessment https://hdl.handle.net/10986/8629 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank application/pdf text/plain Washington, DC