Pakistan Punjab Province : Public Financial Management and Accountability Assessment

World Bank

Islamabad:World Bank

关键词: ACCOUNTABILITY;    AUDIT;    BUDGET;    COMPREHENSIVENESS;    CREDIBILITY;   

RP-ID  :  69184

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 Government of the Punjab. The assessment wasconducted with the particular objective of updating thePFMAA published in May 2007 to provide the Punjab Governmentwith an objective, indicator-led assessment of theprovincial Public Financial Management (PFM) system in aconcise and standardized manner, to form an updatedunderstanding of the overall fiduciary environment of thePFM system and to assist in identifying those areas in needof further reform and development. The assessment wasconducted as per the revised PEFA PFM PerformanceMeasurement Framework of 2011 (PEFA Framework). The scope ofthe current assessment was comprehensive with dueconsideration of the PEFA Secretariat guidance for repeatassessments. The PFMAA was conducted against 31 PFMperformance management indicators (28 for governmentperformance and 3 for donor practices) which are groupedinto the critical dimensions of performance of an open andorderly PFM system.