Serbia Public Expenditure and Financial Accountability Performance Report : Repeat Assessment

World Bank

Washington, DC

关键词: BUDGET CLASSIFICATION;    EXTERNAL AUDIT;    FISCAL PLANNING;    LEGISLATIVE FRAMEWORK;    PROCUREMENT;   

RP-ID  :  100372

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

A Public Expenditure and Financialaccountability (PEFA) repeat assessment was conducted in theRepublic of Serbia (RoS) between November 2014 and May 2015by an independent team of experts, led by the World Bank(WB). The assessment was financed jointly by theStrengthening of Accountability and the FiduciaryEnvironment (SAFE) Trust Fund of the Swiss State Secretariatfor Economic Affairs (SECO), the European Union Delegationto Serbia (EU Delegation) and WB. The period covered by thisAssessment (2011-2013) was dominated by the challenges posedby the aftermath of the global economic recession whichaffected macro-fiscal performances. Notwithstanding thesechallenges PFM improvements can be observed in strengtheninglegislative framework, and Budget classification, multi-yearfiscal planning, procurement and external audit. In otherareas such as the composition of expenditure out-turncompared with originally approved budget, expendituresarrears, oversight of fiscal risk, and effectiveness of taxcollection, predictability in the availability of funds,application of public sector accounting standardsapplication and legislative scrutiny of annual budget lawand final accounts, further work is needed to improve PFM performance.