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.
id |
dig-okr-109868629 |
---|---|
record_format |
koha |
institution |
Banco Mundial |
collection |
DSpace |
country |
Estados Unidos |
countrycode |
US |
component |
Bibliográfico |
access |
En linea |
databasecode |
dig-okr |
tag |
biblioteca |
region |
America del Norte |
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 |