Indonesia : Country Financial Accountability Assessment
This Country Financial Accountability Assessment (CFAA) report, supports the Government of Indonesia's efforts to reform the process of managing public resources, increase transparency in handling financial affairs, and combat corruption. The...
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| Format: | Country Financial Accountability Assessment |
| Language: | English en_US |
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Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2001/04/1121270/indonesia-country-financial-accountability-assessment http://hdl.handle.net/10986/14334 |
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okr-10986-14334 |
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| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
FINANCIAL ANALYSIS ACCOUNTING & REPORTING PUBLIC RESOURCES MANAGEMENT GOVERNANCE CORRUPTION BUDGET LAW & LEGISLATION PARLIAMENTARY PROCEDURE PUBLIC ACCOUNTING AUDITING STANDARDS PROCUREMENT MONITORING CRITERIA POLICY FORMATION REVENUE ESTIMATING MACROECONOMIC POLICY PERFORMANCE INDICATORS FINANCIAL MANAGEMENT FINANCIAL CONTROL BANKING REGULATION INFORMATION TECHNOLOGY GOVERNMENT AUDITING ACCOUNT ACCOUNTABILITY ACCOUNTING ACCOUNTING ACCOUNTING RECORDS ACCOUNTS ADB ANTI-CORRUPTION AUDITING STANDARDS AUDITS AUTHORITY AUTHORIZATION AUTOCRATIC GOVERNMENT BANK ACCOUNTS BANK OF INDONESIA BUDGET BUDGET ADMINISTRATION BUDGET ANALYSIS BUDGET CONTROL BUDGET CUTS BUDGET DEFICIT BUDGET EXECUTION BUDGET MANAGEMENT BUDGET MONITORING BUDGET PROCESS BUDGET PROJECTIONS BUDGET SYSTEM BUDGETING CASH MANAGEMENT CENTRAL AGENCIES CENTRAL GOVERNMENT CIVIL SERVICE CONSTITUTION CORPORATE GOVERNANCE CORRUPTION COST EFFECTIVENESS COST ESTIMATES DEBT DECENTRALIZATION DECENTRALIZATION OBJECTIVES DECREE DECREES DEMOCRACY DEMOCRATIZATION EXECUTION EXECUTIVE GOVERNMENT FINANCE FINANCIAL ACCOUNTABILITY FINANCIAL CRISIS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL PLANNING FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL STATISTICS FISCAL FISCAL MANAGEMENT GOOD GOVERNANCE GOVERNMENT ACCOUNTING GOVERNMENT AUDITING GOVERNMENT BORROWING GOVERNMENT EFFORTS GOVERNMENT PROGRAMS HOUSING HUMAN RESOURCE HUMAN RESOURCE DEVELOPMENT HUMAN RESOURCE POLICIES INTERNAL AUDIT INTERNAL AUDITING INTERNAL AUDITORS INVENTORY JUDICIAL REFORM LACK OF SEGREGATION LAWS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE PROCESSES LOCAL GOVERNMENTS MANAGEMENT MANAGEMENT OF STATE FINANCES MEMBERS OF PARLIAMENT MINISTRIES MINISTRIES OF FINANCE MINISTRY OF FINANCE NATIONAL BUDGET NATIONAL LEVEL OLIGARCHY OPERATING EXPENSES PRIVATE SECTOR PUBLIC ACCOUNTABILITY PUBLIC ADMINISTRATION PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FUNDS PUBLIC OFFICIALS PUBLIC PROCUREMENT PUBLIC PROCUREMENT SYSTEM PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SPENDING PUBLIC USE REGULATORY FRAMEWORK REPRESENTATIVES SOCIAL PROGRAMS SOCIAL SAFETY SOCIAL SAFETY NET STATE BUDGET STATE ENTERPRISE STATE FINANCE STATE REVENUES STATE-OWNED ENTERPRISES TAX TAX REVENUES TECHNICAL ASSISTANCE TRANSPARENCY TREASURY WORKING CAPITAL |
| spellingShingle |
FINANCIAL ANALYSIS ACCOUNTING & REPORTING PUBLIC RESOURCES MANAGEMENT GOVERNANCE CORRUPTION BUDGET LAW & LEGISLATION PARLIAMENTARY PROCEDURE PUBLIC ACCOUNTING AUDITING STANDARDS PROCUREMENT MONITORING CRITERIA POLICY FORMATION REVENUE ESTIMATING MACROECONOMIC POLICY PERFORMANCE INDICATORS FINANCIAL MANAGEMENT FINANCIAL CONTROL BANKING REGULATION INFORMATION TECHNOLOGY GOVERNMENT AUDITING ACCOUNT ACCOUNTABILITY ACCOUNTING ACCOUNTING ACCOUNTING RECORDS ACCOUNTS ADB ANTI-CORRUPTION AUDITING STANDARDS AUDITS AUTHORITY AUTHORIZATION AUTOCRATIC GOVERNMENT BANK ACCOUNTS BANK OF INDONESIA BUDGET BUDGET ADMINISTRATION BUDGET ANALYSIS BUDGET CONTROL BUDGET CUTS BUDGET DEFICIT BUDGET EXECUTION BUDGET MANAGEMENT BUDGET MONITORING BUDGET PROCESS BUDGET PROJECTIONS BUDGET SYSTEM BUDGETING CASH MANAGEMENT CENTRAL AGENCIES CENTRAL GOVERNMENT CIVIL SERVICE CONSTITUTION CORPORATE GOVERNANCE CORRUPTION COST EFFECTIVENESS COST ESTIMATES DEBT DECENTRALIZATION DECENTRALIZATION OBJECTIVES DECREE DECREES DEMOCRACY DEMOCRATIZATION EXECUTION EXECUTIVE GOVERNMENT FINANCE FINANCIAL ACCOUNTABILITY FINANCIAL CRISIS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL PLANNING FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL STATISTICS FISCAL FISCAL MANAGEMENT GOOD GOVERNANCE GOVERNMENT ACCOUNTING GOVERNMENT AUDITING GOVERNMENT BORROWING GOVERNMENT EFFORTS GOVERNMENT PROGRAMS HOUSING HUMAN RESOURCE HUMAN RESOURCE DEVELOPMENT HUMAN RESOURCE POLICIES INTERNAL AUDIT INTERNAL AUDITING INTERNAL AUDITORS INVENTORY JUDICIAL REFORM LACK OF SEGREGATION LAWS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE PROCESSES LOCAL GOVERNMENTS MANAGEMENT MANAGEMENT OF STATE FINANCES MEMBERS OF PARLIAMENT MINISTRIES MINISTRIES OF FINANCE MINISTRY OF FINANCE NATIONAL BUDGET NATIONAL LEVEL OLIGARCHY OPERATING EXPENSES PRIVATE SECTOR PUBLIC ACCOUNTABILITY PUBLIC ADMINISTRATION PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FUNDS PUBLIC OFFICIALS PUBLIC PROCUREMENT PUBLIC PROCUREMENT SYSTEM PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SPENDING PUBLIC USE REGULATORY FRAMEWORK REPRESENTATIVES SOCIAL PROGRAMS SOCIAL SAFETY SOCIAL SAFETY NET STATE BUDGET STATE ENTERPRISE STATE FINANCE STATE REVENUES STATE-OWNED ENTERPRISES TAX TAX REVENUES TECHNICAL ASSISTANCE TRANSPARENCY TREASURY WORKING CAPITAL World Bank Indonesia : Country Financial Accountability Assessment |
| geographic_facet |
East Asia and Pacific Indonesia |
| description |
This Country Financial Accountability
Assessment (CFAA) report, supports the Government of
Indonesia's efforts to reform the process of managing
public resources, increase transparency in handling
financial affairs, and combat corruption. The report
assesses that the control environment in Indonesia is weak,
despite a political leadership committed to improvement,
and, recommends enacting a modern Budget Law, establish
parliamentary public accounts, and audit committee, initiate
reforms to develop a professional civil service, and,
improve procurement laws, and practices in accordance with
the Country Procurement Assessment. In addition, Budget
execution, and monitoring remain weak, proposing to
accelerate transition to a unified budget, improve policy
review, by strengthening political inputs into budget
preparation, and develop integrated revenue estimates within
a macro framework. It emphasizes that the fragmentation in
the accounting, and reporting of financial information does
not produce reliable, and reconcilable sets of accounts,
thus a rational financial management should be established,
by creating the position of Accountant General within the
Ministry of Finance, establishing financial controllership
to handle financial planning, budgeting, and working capital
management, and, improving treasury management. Finally, it
is recommended that the current audit law be revised, by
incorporating a public accounts committee, an independent
auditor general, and, define their boundaries of responsibility. |
| format |
Economic & Sector Work :: Country Financial Accountability Assessment |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Indonesia : Country Financial Accountability Assessment |
| title_short |
Indonesia : Country Financial Accountability Assessment |
| title_full |
Indonesia : Country Financial Accountability Assessment |
| title_fullStr |
Indonesia : Country Financial Accountability Assessment |
| title_full_unstemmed |
Indonesia : Country Financial Accountability Assessment |
| title_sort |
indonesia : country financial accountability assessment |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2001/04/1121270/indonesia-country-financial-accountability-assessment http://hdl.handle.net/10986/14334 |
| _version_ |
1764426517773811712 |
| spelling |
okr-10986-143342021-04-23T14:03:13Z Indonesia : Country Financial Accountability Assessment World Bank FINANCIAL ANALYSIS ACCOUNTING & REPORTING PUBLIC RESOURCES MANAGEMENT GOVERNANCE CORRUPTION BUDGET LAW & LEGISLATION PARLIAMENTARY PROCEDURE PUBLIC ACCOUNTING AUDITING STANDARDS PROCUREMENT MONITORING CRITERIA POLICY FORMATION REVENUE ESTIMATING MACROECONOMIC POLICY PERFORMANCE INDICATORS FINANCIAL MANAGEMENT FINANCIAL CONTROL BANKING REGULATION INFORMATION TECHNOLOGY GOVERNMENT AUDITING ACCOUNT ACCOUNTABILITY ACCOUNTING ACCOUNTING ACCOUNTING RECORDS ACCOUNTS ADB ANTI-CORRUPTION AUDITING STANDARDS AUDITS AUTHORITY AUTHORIZATION AUTOCRATIC GOVERNMENT BANK ACCOUNTS BANK OF INDONESIA BUDGET BUDGET ADMINISTRATION BUDGET ANALYSIS BUDGET CONTROL BUDGET CUTS BUDGET DEFICIT BUDGET EXECUTION BUDGET MANAGEMENT BUDGET MONITORING BUDGET PROCESS BUDGET PROJECTIONS BUDGET SYSTEM BUDGETING CASH MANAGEMENT CENTRAL AGENCIES CENTRAL GOVERNMENT CIVIL SERVICE CONSTITUTION CORPORATE GOVERNANCE CORRUPTION COST EFFECTIVENESS COST ESTIMATES DEBT DECENTRALIZATION DECENTRALIZATION OBJECTIVES DECREE DECREES DEMOCRACY DEMOCRATIZATION EXECUTION EXECUTIVE GOVERNMENT FINANCE FINANCIAL ACCOUNTABILITY FINANCIAL CRISIS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL PLANNING FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL STATISTICS FISCAL FISCAL MANAGEMENT GOOD GOVERNANCE GOVERNMENT ACCOUNTING GOVERNMENT AUDITING GOVERNMENT BORROWING GOVERNMENT EFFORTS GOVERNMENT PROGRAMS HOUSING HUMAN RESOURCE HUMAN RESOURCE DEVELOPMENT HUMAN RESOURCE POLICIES INTERNAL AUDIT INTERNAL AUDITING INTERNAL AUDITORS INVENTORY JUDICIAL REFORM LACK OF SEGREGATION LAWS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE PROCESSES LOCAL GOVERNMENTS MANAGEMENT MANAGEMENT OF STATE FINANCES MEMBERS OF PARLIAMENT MINISTRIES MINISTRIES OF FINANCE MINISTRY OF FINANCE NATIONAL BUDGET NATIONAL LEVEL OLIGARCHY OPERATING EXPENSES PRIVATE SECTOR PUBLIC ACCOUNTABILITY PUBLIC ADMINISTRATION PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FUNDS PUBLIC OFFICIALS PUBLIC PROCUREMENT PUBLIC PROCUREMENT SYSTEM PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SPENDING PUBLIC USE REGULATORY FRAMEWORK REPRESENTATIVES SOCIAL PROGRAMS SOCIAL SAFETY SOCIAL SAFETY NET STATE BUDGET STATE ENTERPRISE STATE FINANCE STATE REVENUES STATE-OWNED ENTERPRISES TAX TAX REVENUES TECHNICAL ASSISTANCE TRANSPARENCY TREASURY WORKING CAPITAL This Country Financial Accountability Assessment (CFAA) report, supports the Government of Indonesia's efforts to reform the process of managing public resources, increase transparency in handling financial affairs, and combat corruption. The report assesses that the control environment in Indonesia is weak, despite a political leadership committed to improvement, and, recommends enacting a modern Budget Law, establish parliamentary public accounts, and audit committee, initiate reforms to develop a professional civil service, and, improve procurement laws, and practices in accordance with the Country Procurement Assessment. In addition, Budget execution, and monitoring remain weak, proposing to accelerate transition to a unified budget, improve policy review, by strengthening political inputs into budget preparation, and develop integrated revenue estimates within a macro framework. It emphasizes that the fragmentation in the accounting, and reporting of financial information does not produce reliable, and reconcilable sets of accounts, thus a rational financial management should be established, by creating the position of Accountant General within the Ministry of Finance, establishing financial controllership to handle financial planning, budgeting, and working capital management, and, improving treasury management. Finally, it is recommended that the current audit law be revised, by incorporating a public accounts committee, an independent auditor general, and, define their boundaries of responsibility. 2013-07-01T21:31:25Z 2013-07-01T21:31:25Z 2001-04-27 http://documents.worldbank.org/curated/en/2001/04/1121270/indonesia-country-financial-accountability-assessment http://hdl.handle.net/10986/14334 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Country Financial Accountability Assessment Economic & Sector Work East Asia and Pacific Indonesia |