2015 Public Expenditure and Financial Accountability of Colombia’s Public Financial Management Systems

World Bank

World Bank, Washington, DC

关键词: PUBLIC FINANCE;    PUBLIC SECTOR;    TRANSPARENCY;    ACCOUNTABILITY;    CONTROL FRAMEWORK;   

RP-ID  :  ACS20350

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The objective of the 2015 ColombiaPublic Expenditure and Financial Accountability (PEFA)assessment is to have an updated diagnosis of theperformance of the public financial management (PFM) systemin the country so as to (i) determine the progress made withthe reforms implemented in recent years by the Government ofColombia (GoC), (ii) understand the impacts of thesereforms, (iii) establish the tools and next steps necessaryto consolidate the progress made, and (iv) promote long-termeconomic stability and sustainability. The scope of the PEFAColombia 2015 exercise covers the Central Government and theassessment analysis period are the last three completedfiscal years (2012, 2013, and 2014), at the time of theassessment (December 2015). The field mission took place inBogota between November 12 and December 18, 2015, and thisreport was prepared between January 4 and August 17, 2016,incorporating comments from the Government of Colombia andguest reviewers.