The Use of Data Analytics Techniques to Assess the Functioning of a Government's Financial Management Information System : An Application to Pakistan and Cambodia

Hashim, Ali ; Piatti-Funfkirchen, Moritz ; Cole, Winston ; Naqvi, Ammar ; Minallah, Akmal ; Prathna, Maun ; So, Sokbunthoeun

World Bank, Washington, DC

关键词: GOVERNANCE;    PUBLIC SECTOR MANAGEMENT;    PUBLIC FINANCE;    FISCAL CONTROL;    PUBLIC FINANCIAL MANAGEMENT;   

DOI  :  10.1596/1813-9450-8689
RP-ID  :  WPS8689

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Public financial management enablesgovernment to implement policy. Financial managementinformation systems are a central element of PFM in thatthey facilitate government financial transactions andsubject them to rigorous budgetary controls. Therefore, theadequate use of FMIS systems supports the implementation offiscal rules and provides the basis for holding theexecutive accountable for implementing the budget. Yet, theintegrity of expenditure transactions and effectiveness ofbudget controls is rarely assessed. This paper explores themeaning of adequate use of FMIS systems and points to dataanalytics techniques that can shed light on how the use FMISsystems affects expenditure data integrity and effectivenessof budget controls. This methodology is applied to Pakistanand Cambodia, which reveals two very different problems. InPakistan the analysis of the transactions profile suggeststhat a large share of the budget is not subjected to FMISinternal controls. In Cambodia the majority of the budget ischanneled through the system, but the method exposes verylarge advances to commercial bank accounts that aresubsequently drawn upon but outside the system. Both ofthese raise concerns about the effectiveness of the FMISsystem. Deploying data analytics techniques can help assesswhether FMIS systems serve form or function. Judging asystem by its use is informative about governments'revealed preferences in expenditure management. This paperputs the spotlight on the foundation of expenditure data andadvocates for a transparent, methodical and evidenced basedapproach to FMIS deployment and expenditure management reform.