Republic of Honduras : Tegucigalpa Municipality PEFA

Republic of Honduras : Tegucigalpa Municipality PEFA

This Public Expenditure and Financial Accountability (PEFA) assessment of the public finance management (PFM) systems of the Municipality of the Central District of Honduras (AMDC) was prepared by a World Bank team, working closely together with th...

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Bibliographic Details
Main Authors: World Bank, PPIAF
Format: Other Financial Accountability Study
Language:English
en_US
Published: World Bank, Washington, DC 2013
Subjects:
BUDGET CREDIBILITY
BUDGET EXECUTION CONTROL
BUDGET PLANNING
EXTERNAL AUDIT
PERFORMANCE INDICATORS
PUBLIC FINANCIAL MANAGEMENT
TRANSPARENCY
Online Access:http://documents.worldbank.org/curated/en/2013/06/18031433/honduras-tegucigalpa-municipality-public-expenditure-financial-accountability-or-pefa-sub-national-municipality-central-district-amdc
http://hdl.handle.net/10986/16033
id okr-10986-16033
recordtype oai_dc
spelling okr-10986-160332021-04-23T14:03:23Z Republic of Honduras : Tegucigalpa Municipality PEFA World Bank PPIAF BUDGET CREDIBILITY BUDGET EXECUTION CONTROL BUDGET PLANNING EXTERNAL AUDIT PERFORMANCE INDICATORS PUBLIC FINANCIAL MANAGEMENT TRANSPARENCY This Public Expenditure and Financial Accountability (PEFA) assessment of the public finance management (PFM) systems of the Municipality of the Central District of Honduras (AMDC) was prepared by a World Bank team, working closely together with the AMDC. The study is based on the Public Financial Management Performance Measurement Framework developed by the PEFA program. It incorporates the set of 28 indicators and 69 dimensions covering the entire budget cycle, drawing on international good practices for: (i) budget credibility; (ii) comprehensiveness and transparency; (iii) budget planning; (iv) predictability and control in budget execution; (v) accounting and reporting; and (vi) external scrutiny and audit. This assessment analyzes the performance of the Municipality of the AMDC PFM systems in terms of 28 high level performance indicators (PI) grouped into six core dimensions. International best practice standards are used as benchmarks for evaluating performance. The assessment provides a baseline against which PFM system performance can be assessed in future years; improved performance is reflected in higher ratings for the PIs. The PEFA assessment also may be used to help determine whether PFM reform strategies and action plans need to be adjusted. 2013-10-02T19:15:34Z 2013-10-02T19:15:34Z 2013-06-12 http://documents.worldbank.org/curated/en/2013/06/18031433/honduras-tegucigalpa-municipality-public-expenditure-financial-accountability-or-pefa-sub-national-municipality-central-district-amdc http://hdl.handle.net/10986/16033 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Economic & Sector Work :: Other Financial Accountability Study Economic & Sector Work Latin America & Caribbean Honduras
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 BUDGET CREDIBILITY
BUDGET EXECUTION CONTROL
BUDGET PLANNING
EXTERNAL AUDIT
PERFORMANCE INDICATORS
PUBLIC FINANCIAL MANAGEMENT
TRANSPARENCY
spellingShingle BUDGET CREDIBILITY
BUDGET EXECUTION CONTROL
BUDGET PLANNING
EXTERNAL AUDIT
PERFORMANCE INDICATORS
PUBLIC FINANCIAL MANAGEMENT
TRANSPARENCY
World Bank
PPIAF
Republic of Honduras : Tegucigalpa Municipality PEFA
geographic_facet Latin America & Caribbean
Honduras
description This Public Expenditure and Financial Accountability (PEFA) assessment of the public finance management (PFM) systems of the Municipality of the Central District of Honduras (AMDC) was prepared by a World Bank team, working closely together with the AMDC. The study is based on the Public Financial Management Performance Measurement Framework developed by the PEFA program. It incorporates the set of 28 indicators and 69 dimensions covering the entire budget cycle, drawing on international good practices for: (i) budget credibility; (ii) comprehensiveness and transparency; (iii) budget planning; (iv) predictability and control in budget execution; (v) accounting and reporting; and (vi) external scrutiny and audit. This assessment analyzes the performance of the Municipality of the AMDC PFM systems in terms of 28 high level performance indicators (PI) grouped into six core dimensions. International best practice standards are used as benchmarks for evaluating performance. The assessment provides a baseline against which PFM system performance can be assessed in future years; improved performance is reflected in higher ratings for the PIs. The PEFA assessment also may be used to help determine whether PFM reform strategies and action plans need to be adjusted.
format Economic & Sector Work :: Other Financial Accountability Study
author World Bank
PPIAF
author_facet World Bank
PPIAF
author_sort World Bank
title Republic of Honduras : Tegucigalpa Municipality PEFA
title_short Republic of Honduras : Tegucigalpa Municipality PEFA
title_full Republic of Honduras : Tegucigalpa Municipality PEFA
title_fullStr Republic of Honduras : Tegucigalpa Municipality PEFA
title_full_unstemmed Republic of Honduras : Tegucigalpa Municipality PEFA
title_sort republic of honduras : tegucigalpa municipality pefa
publisher World Bank, Washington, DC
publishDate 2013
url http://documents.worldbank.org/curated/en/2013/06/18031433/honduras-tegucigalpa-municipality-public-expenditure-financial-accountability-or-pefa-sub-national-municipality-central-district-amdc
http://hdl.handle.net/10986/16033
_version_ 1764431523741696000

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