Indonesia : Repeat Public Expenditure and Financial Accountability Report and Performance Indicators

World Bank

World Bank, Jakarta

关键词: BUDGET CREDIBILITY;    BUDGET EXECUTION CONTROL;    EXTERNAL AUDIT;    FINANCIAL ACCOUNTABILITY;    LEGAL FRAMEWORK;   

RP-ID  :  93253

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 for Indonesia wasundertaken by a team of World Bank staff and developmentpartners with close involvement of counterparts from theGovernment of Indonesia, including the ministry of finance,state ministry of development planning (Bappenas), and someline ministries. The objective of the assessment is toupdate the integrated, standardized, indicator-ledassessment of public financial management (PFM) systems,processes, and institutions as a whole against goodinternational practices. This PEFA assessment has beenfunded by the Bank and a multi-donor trust fund, supportedby contributions from the European Commission, theGovernments of the Netherlands and the Swiss Confederation,and United States Agency for International Development(USAID). This report focuses mainly on the changes in theperformance of the PFM system from 2007 to 2011. This reportfocuses largely on the major changes since 2007, and also onthe ongoing reforms that should impact an assessment in thefuture organizations. It provides an integrated,standardized, and indicator-led methodology to measure andmonitor PFM performance over time. The objective is to helpassess the performance of PFM systems, processes, andinstitutions relative to internationally recognized goodsystem characteristics. The rating methodology, covering aset of 31 high level performance indicators, with over 70dimensions, emphasizes empirical and observable facets foreach PFM area.