This Public Expenditure and FinancialAccountability (PEFA) assessment was sponsored by the WorldBank. The terms of reference were reviewed by the Governmentand all donors active in supporting public financemanagement in Yemen. It has been undertaken in agreementwith the Government of Yemen and with the assistance of theMinistry of Finance. The assessment was prepared on thebasis of: 1) The public financial management performancemeasurement framework issued by the PEFA multi-donor programin June 2005; and 2) The demonstrated observable publicfinance management (PFM) practices in Yemen at the time ofthe assessment as determined through interviews and reviewsand analysis of translated official documents. Corroboratingevidence was sought from a variety of sources whereverpossible. Discussions were held with stakeholders todetermine the appropriate scoring for each indicator. Afield mission exit workshop and a final review workshop ofthe indicator scorings issued in the draft report were heldin which a full representation of Government officials anddonors actively participated. Final discussions were heldwith Government officials and additional documentationreviewed for indicators for which differences of opinionremained. All comments received were carefully consideredand used to clarify further or amend the draft report. Thepurpose of the PFM Performance Report is to assess thestatus of the public finance management system at a givenpoint in time. It should serve as a comprehensive andholistic measure of current PFM systems operating in Yemenidentifying both areas of strength and weakness.
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