Pakistan - Punjab Province : Public Financial Management and Accountability Assessment

World Bank

Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTING;    ACCOUNTING STANDARDS;    ACCOUNTING SYSTEM;    AGGREGATE EXPENDITURE;   

RP-ID  :  39761

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 document reports on a PublicFinancial Management and Accountability Assessment (PFMAA)for the province of Punjab. The study was commissionedjointly by the World Bank, the Asian Development Bank (ADB),the UK Department for International Development (DfID), andthe European Commission (EC). The Government of Punjab(GoPj) managed the process through a Steering Committeechaired by the Finance Secretary. This summary assessmentuses the indicator-led analysis to provide an integratedassessment of the Punjab Province's PFM system againstthe six core dimensions of PFM performance and provides astatement of the likely impact of those weaknesses onbudgetary outcomes, on aggregate fiscal discipline, and onthe strategic allocation of resources and efficient servicedelivery. The PFMAA was conducted against 31 PublicFinancial Management (PFM) performance measurementindicators in accordance with the Public Expenditure andFinancial Accountability (PEFA) framework.