Bhutan - Public Financial Management Accountability Assessment

World Bank

World Bank

关键词: ACCESS TO SAFE WATER;    ACCOUNTABILITY;    ACCOUNTING;    ACCOUNTING SYSTEM;    AGGREGATE EXPENDITURE;   

RP-ID  :  58444

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 summary assessment usesindicator-led analysis to provide an integrated assessmentof the Public Financial Management (PFM) system which drawson international standards developed by various developmentpartners. The purpose is to measure PFM performance across awide range of development over time. The Public Expenditureand Financial Accountability (PEFA) methodology includes thebest conditions that some Organization for Economiccooperation and Development (OECD) countries demonstrate andin this assessment it is important to consider the Bhutanesecontext, that it is a small country, traditionally with anagricultural base society with relatively lesser industryand commerce. It is unable to support a financial sectorinfrastructure in terms of accountancy and audit standardsetting and the availability of international standards isof great assistance. The 31 indicators for the PFM systemfocus on the basic qualities of a PFM system operating toexisting good international practices, and assessments areclassified A (excellent), B (good), C (opportunities forsome improvement) and D (in need of substantial improvementin some areas or information not available for theassessment). Each indicator may have 1-4 dimensions each ofwhich is assessed independently. The overall score for theindicator is based on the scores for the constituentdimensions in accordance with scoring rules established inthe PEFA PFM framework document. In some circumstances aplus sign is added where the indicator takes on the score ofthe lowest scoring dimension but other dimensions havehigher scores.