Republic of Yemen : Public Expenditure Financial Accountability Assessment
This Public Expenditure and Financial Accountability (PEFA) assessment was sponsored by the World Bank. The terms of reference were reviewed by the Government and all donors active in supporting public finance management in Yemen. It has been undertaken in agreement with the Government of Yemen and with the assistance of the Ministry of Finance. The assessment was prepared on the basis of: 1) The public financial management performance measurement framework issued by the PEFA multi-donor program in June 2005; and 2) The demonstrated observable public finance management (PFM) practices in Yemen at the time of the assessment as determined through interviews and reviews and analysis of translated official documents. Corroborating evidence was sought from a variety of sources wherever possible. Discussions were held with stakeholders to determine the appropriate scoring for each indicator. A field mission exit workshop and a final review workshop of the indicator scorings issued in the draft report were held in which a full representation of Government officials and donors actively participated. Final discussions were held with Government officials and additional documentation reviewed for indicators for which differences of opinion remained. All comments received were carefully considered and used to clarify further or amend the draft report. The purpose of the PFM Performance Report is to assess the status of the public finance management system at a given point in time. It should serve as a comprehensive and holistic measure of current PFM systems operating in Yemen identifying both areas of strength and weakness.
Main Author: | |
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Language: | English en_US |
Published: |
Washington, DC
2008-06
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Subjects: | BUDGET CREDIBILITY, BUDGET EXECUTION CONTROL, EXTERNAL AUDIT, FINANCIAL ACCOUNTABILITY, LEGAL FRAMEWORK, PERFORMANCE MEASUREMENT FRAMEWORK, PUBLIC EXPENDITURE, PUBLIC FINANCE MANAGEMENT, REFORMS, |
Online Access: | http://documents.worldbank.org/curated/en/2008/06/16465532/yemen-public-expenditure-financial-accountability-assessment https://hdl.handle.net/10986/12670 |
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Summary: | This Public Expenditure and Financial
Accountability (PEFA) assessment was sponsored by the World
Bank. The terms of reference were reviewed by the Government
and all donors active in supporting public finance
management in Yemen. It has been undertaken in agreement
with the Government of Yemen and with the assistance of the
Ministry of Finance. The assessment was prepared on the
basis of: 1) The public financial management performance
measurement framework issued by the PEFA multi-donor program
in June 2005; and 2) The demonstrated observable public
finance management (PFM) practices in Yemen at the time of
the assessment as determined through interviews and reviews
and analysis of translated official documents. Corroborating
evidence was sought from a variety of sources wherever
possible. Discussions were held with stakeholders to
determine the appropriate scoring for each indicator. A
field mission exit workshop and a final review workshop of
the indicator scorings issued in the draft report were held
in which a full representation of Government officials and
donors actively participated. Final discussions were held
with Government officials and additional documentation
reviewed for indicators for which differences of opinion
remained. All comments received were carefully considered
and used to clarify further or amend the draft report. The
purpose of the PFM Performance Report is to assess the
status of the public finance management system at a given
point in time. It should serve as a comprehensive and
holistic measure of current PFM systems operating in Yemen
identifying both areas of strength and weakness. |
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