Pakistan, Sindh Province - Publicfinancial management accountability assessment

World Bank

World Bank

关键词: BUDGETARYOUTCOMES;    DONOR FUNDING MANAGEMENT;    DONOR PRACTICES;    FINANCIAL ACCOUNTABILITY;    FISCAL DISCIPLINE;   

RP-ID  :  46323

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 report presents the publicfinancial management and accountability assessment (PFMAA)for Pakistan's Sindh province. The assessment uses thepublic expenditure and financial accountability (PEFA) 2005framework, which comprises 31 performance indicators toevaluate: (i) the six core public financial management (PFM)dimensions (credibility of the budget; transparency andcomprehensiveness; policy-based budgeting; predictabilityand control in budget execution; accounting, recording, andreporting; and external scrutiny), and (ii) the extent towhich donor practices and the management of donor fundsaffect the PFM systems in the country. This assessmentreport highlights the likely impact of PFM weaknesses onbudgetary outcomes, aggregate fiscal discipline, thestrategic allocation of resources, and efficient service delivery.