Colombia - National Level Public Financial Management and Procurement Report : Public Financial Management Performance

World Bank ; Inter-American Development Bank

World Bank

关键词: ECONOMIC CRISIS;    FISCAL DISCIPLINE;    OPERATIONAL EFFICIENCY;    PUBLIC EXPENDITURES;    PUBLIC FINANCIAL MANAGEMENT;   

RP-ID  :  55113

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This Public Financial ManagementPerformance Report (PFMPR) analyzes the performance ofColombia's public financial management (PFM)institutions, systems and processes. It documents areaswhere performance is close to or follows international goodpractice, as well as opportunities to further enhance PFMcontribution to the goals of strengthening fiscaldiscipline, enabling more efficient allocation of resources,increasing operational efficiency, and fosteringtransparency. It is expected that the identifiedopportunities will strengthen further the Government ofColombia's programs of continuous PFM improvement, asprovided for under the National Development Plan pillarregarding a state at the service of its citizens: efficientand effective Government. The main challenges cited in thereport could also be an important reference to futuredevelopment plans and PFM reforms. Ensuring thesustainability and trajectory of PFM programs becomes evenmore critical in the context of public expenditure policiesto deal with the current international economic crisis. Thestudy is based on the 28 high-level indicators and 69individual dimensions that compose the PFM performancemeasurement framework. Each indicator seeks to measureperformance of a key PFM element against a scale from A toD. The highest score is warranted for an individualindicator if the core PFM element meets the relevantobjective in a complete, orderly, accurate, timely andcoordinated way, based on existing good international practices.