The main objective of the present publicfinancial management performance report (PFM-PR) is toprovide the Government of Belarus with an objectiveup-to-date diagnostic of PFM performance based on theinternationally recognized public expenditure and financialaccountability (PEFA) methodology. The report is expected toinform the development of the government medium-term programfor PFM reform. As a lead donor the World Bank provided aqualified team that undertook the assessment in accordancewith the methodology and following the process described inthe concept note agreed with the ministry of finance (MoF).The World Bank was also responsible for quality assurance ofthe PFM-PR using the standard procedures for Bank fundedanalytical work and PEFA check requirements. The reportjustifies the scoring and describes the analytical workwhich has been carried out and the sources of informationused for each indicator. The report takes into account thechanges in PFM performance since 2009 and documents thereasons for changes in indicator scores from the previousassessment. PEFA framework focuses primarily on the nationallevel of a country s PFM system. At the national level itseeks to cover the entire PFM system, includingcross-country issues, the revenue side, and the entirebudget cycle from planning through execution to control,reporting, and audit. A number of indicators are designed toprobe into how the national level interacts withsub-national governments and with public service providersat the local level.
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