East Timor Public Administration : Public Expenditure Management and Accountability Note

East Timor Public Administration : Public Expenditure Management and Accountability Note

This study focuses on the implications of East Timor's transitions from United Nations administration to Independence, from reconstruction to development and from aid dependence to fiscal independence for public expenditure policy and manageme...

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Bibliographic Details
Main Author:	World Bank
Format:	Country Financial Accountability Assessment
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCOUNT ACCOUNTABILITY ACCOUNTING ACCOUNTS ACCRUAL ACCOUNTING ACQUISITION ADMINISTRATIVE AUTONOMY ADMINISTRATIVE BUILDINGS ADMINISTRATIVE FUNCTIONS ADMINISTRATIVE PURPOSES ALLOCATION OF RESOURCES ANTI-CORRUPTION ANTI-CORRUPTION STRATEGY APPROPRIATIONS ASSET MANAGEMENT AUDITS AUTHORITY BORROWING BUDGET EXECUTION BUDGET PROCESS BUDGET SYSTEM BUDGETARY SUBSIDIES BUDGETARY SUPPORT BUDGETING CAPITAL PROJECTS CITIZENS COMMUNITY DEVELOPMENT COMMUNITY PARTICIPATION CONSTITUTION CORPORATE INCOME TAXES COST RECOVERY DECISION-MAKING DISCIPLINARY PROCEDURES DISCRETIONARY POWERS DISTRICTS ECONOMIC GROWTH ECONOMIC PERFORMANCE ECONOMIC STABILITY ELECTRICITY EXECUTION EXPENDITURES FINANCIAL ASSISTANCE FINANCIAL MANAGEMENT FINANCIAL REPORTING FISCAL GOOD GOVERNANCE GOVERNMENT'S DEVELOPMENT PRIORITIES GOVERNMENTAL ORGANIZATION GROSS DOMESTIC PRODUCT HEALTH SPENDING INCOME TAXES INSOLVENCY INSTITUTION BUILDING INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INSTITUTIONAL STRUCTURE INTERNAL AUDIT JUDICIARY LEGISLATION LEGISLATIVE OVERSIGHT LEGISLATURE LOCAL GOVERNMENT MAINTENANCE COSTS MINISTRY OF FINANCE NATIONS PAYROLL PAYROLL RECORDS POLITICAL INTERFERENCE POLITICIANS PRIVATE SECTOR PROCUREMENT PROPERTY TAXES PROVISIONS PUBLIC ADMINISTRATION PUBLIC EMPLOYMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC FUNDS PUBLIC SECTOR PUBLIC SPENDING PUBLIC WORKS REHABILITATION REPRESENTATIVES REVENUE ADMINISTRATION REVENUE ASSIGNMENT RISK OF CORRUPTION ROADS SALES SAVINGS SOCIAL RETURNS SOCIAL SECTORS STATE INSTITUTIONS TAX TAX COLLECTIONS TAX REGIME TAX REVENUES TRANSPARENCY TREASURY PUBLIC EXPENDITURES PUBLIC EXPENDITURES FOR HEALTH PUBLIC EXPENDITURES FOR EDUCATION TRANSITIONAL ECONOMIES BUDGET MANAGEMENT BUDGET IMPLEMENTATION REGIONAL ECONOMIC DEVELOPMENT GOVERNMENT SPENDING POLICY GOVERNMENT TRANSFERS PERFORMANCE MANAGEMENT PLANS POVERTY REDUCTION STRATEGIES BUDGET CONTROL LIQUIDITY CONTROLS FINANCIAL REPORTING STANDARDS NONGOVERNMENTAL ORGANIZATIONS PUBLIC CONSULTATION CAPACITY BUILDING
Online Access:	http://documents.worldbank.org/curated/en/2002/04/2847738/east-timor-public-administration-public-expenditure-management-accountability-note http://hdl.handle.net/10986/15304

Description
Summary:	This study focuses on the implications of East Timor's transitions from United Nations administration to Independence, from reconstruction to development and from aid dependence to fiscal independence for public expenditure policy and management. Following an assessment of the existing systems and their constraints, it makes recommendations for improvements in the public expenditure management system as a tool for achieving: 1) Macro-Economic Stability and Growth, by delivering a sustainable and productive application of resources; 2) Poverty Reduction, by allocating resources to programs that benefit and meet the needs of the poor; 3) Value-for-Money in the application of public funds, by focusing on economy, efficiency and effectiveness in public spending; 4) Good Governance, by ensuring transparency in decision-making and expenditure management, and accountability within the public sector, to the legislature and ultimately to the public. 2. The note is intended first as a contribution to the Government's on-going reform strategy. Summary recommendations are presented at the end of this report. The note is also intended as a contribution to independent assessments of the Government's financial management system undertaken by external partners. Six Chapters, including the Introduction, comprise the report: Chapter 2 reviews public expenditure trends over the past two years, covering aggregate expenditure, structural and execution issues, and ending with an assessment of the distribution of the benefits of public spending in three sectors, power, health and education. Chapter 3 examines the institutional framework and process of planning and budgeting in core government, autonomous agencies and the arrangements for oil fund management. Chapter 4 assesses budget execution and control systems, including supporting systems for personnel, supply and procurement, and asset management. Chapter 5 examines the relationship between the core public expenditure management system and external partners, including donors and NGOs, and oversight institutions. Chapter 6 presents a brief overview of the capacity building challenges in the area of public expenditure management and proposes a prioritization of actions to address issues identified in the body of the report.