Republic of Honduras : Tegucigalpa Municipality PEFA

World Bank ; PPIAF

World Bank, Washington, DC

关键词: BUDGET CREDIBILITY;    BUDGET EXECUTION CONTROL;    BUDGET PLANNING;    EXTERNAL AUDIT;    PERFORMANCE INDICATORS;   

RP-ID  :  ACS4173

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 Expenditure and FinancialAccountability (PEFA) assessment of the public financemanagement (PFM) systems of the Municipality of the CentralDistrict of Honduras (AMDC) was prepared by a World Bankteam, working closely together with the AMDC. The study isbased on the Public Financial Management PerformanceMeasurement Framework developed by the PEFA program. Itincorporates the set of 28 indicators and 69 dimensionscovering the entire budget cycle, drawing on internationalgood practices for: (i) budget credibility; (ii)comprehensiveness and transparency; (iii) budget planning;(iv) predictability and control in budget execution; (v)accounting and reporting; and (vi) external scrutiny andaudit. This assessment analyzes the performance of theMunicipality of the AMDC PFM systems in terms of 28 highlevel performance indicators (PI) grouped into six coredimensions. International best practice standards are usedas benchmarks for evaluating performance. The assessmentprovides a baseline against which PFM system performance canbe assessed in future years; improved performance isreflected in higher ratings for the PIs. The PEFA assessmentalso may be used to help determine whether PFM reformstrategies and action plans need to be adjusted.