PFM Design under Capacity Constraints : Planning Public Financial Management Reforms in Pacific Island Countries

This note is intended to inform Public Financial Management (PFM) reform in small Pacific Island Countries (PICs). PFM systems in PIC contexts are often very different from the sophisticated and comprehensive systems operating in larger, wealthier...

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Bibliographic Details
Main Authors:	World Bank, International Monetary Fund
Format:	Other Public Sector Study
Language:	English en_US
Published:	World Bank, Washington, DC 2013
Subjects:	ACCESS TO INFORMATION ACCOUNTABILITY ARRANGEMENTS ACCOUNTABILITY FOR RESULTS ACCOUNTABILITY SYSTEMS ACCOUNTING ACCOUNTING SYSTEMS ACCUMULATION OF DEBT AGGREGATE EXPENDITURE AGGREGATE FISCAL ALLOCATION ALLOCATION OF RESOURCES ANNUAL BUDGET ANNUAL FINANCIAL STATEMENTS APPROPRIATIONS ARREARS BANK POLICY BUDGET ALLOCATIONS BUDGET DEVELOPMENT BUDGET DOCUMENTATION BUDGET EXECUTION BUDGET EXPENDITURE BUDGET INFORMATION BUDGET LAW BUDGET POLICY BUDGET PREPARATION BUDGET PROCESS BUDGET SUPPORT BUDGET SYSTEMS BUDGETARY ALLOCATIONS BUDGETARY POLICY BUDGETING BUDGETING PROCESS CAPACITY BUILDING CAPACITY CONSTRAINTS CAPACITY-BUILDING CASH BALANCES CASH FLOW CASH FLOWS CASH MANAGEMENT CASH MANAGEMENT SYSTEMS CASH RATIONING CASH RESERVES CENTRAL AGENCIES CENTRAL GOVERNMENT CHECKS CIVIL SERVANTS CIVIL SOCIETY ORGANIZATIONS COMPETITIVE PROCUREMENT CONTINGENT LIABILITIES DEBT DEBT DYNAMICS DEBT SERVICING DEBT SERVICING COSTS DEBT SUSTAINABILITY DECISION-MAKERS DEFICITS DEVELOPING COUNTRIES DISCRETIONARY PROGRAMS DONOR AGENCIES DONOR FUNDS ECONOMIC SHOCKS ECONOMIC VOLATILITY ECONOMIES OF SCALE EFFICIENCY IMPROVEMENTS EFFICIENT USE EFFICIENT USE OF PUBLIC RESOURCES ENABLING ENVIRONMENT EQUIPMENT EXPENDITURE ALLOCATIONS EXPENDITURE CEILINGS EXPENDITURE CONTROL EXPENDITURE CONTROL SYSTEMS EXPENDITURE CONTROLS EXPENDITURE DATA EXPENDITURE DECISIONS EXPENDITURE ENVELOPES EXPENDITURE LEVELS EXPENDITURE OBLIGATIONS EXPENDITURE PRIORITIES EXPENDITURES EXTERNAL ASSISTANCE EXTERNAL AUDIT EXTERNAL AUDITORS EXTERNAL SHOCKS FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL COMPLIANCE FINANCIAL RESOURCES FISCAL CONTROL FISCAL DATA FISCAL DECENTRALIZATION FISCAL FORECASTS FISCAL IMPLICATIONS FISCAL INFORMATION FISCAL RELATIONS FISCAL RISK FISCAL RISKS FISCAL SPACE FISCAL STABILITY FISCAL SUSTAINABILITY GOVERNMENT MINISTRIES GOVERNMENT OWNERSHIP GOVERNMENT POLICY GOVERNMENT PRIORITIES HUMAN RESOURCES INTERNAL AUDIT INTERNAL AUDIT SYSTEMS INTERNAL CONTROLS INTERNATIONAL BANK INVESTING LABOR MARKETS LEGAL FRAMEWORK LEGISLATIVE SCRUTINY LICENSES LOCAL CAPACITIES LOCAL CAPACITY LOCAL GOVERNMENTS MACROECONOMIC MANAGEMENT MACROECONOMIC STABILITY MACROECONOMIC SUSTAINABILITY MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORKS MINISTRIES OF FINANCE MINISTRY LEVEL MINISTRY OF FINANCE MONETARY FUND NATIONAL DEVELOPMENT NATIONAL GOVERNMENT NATURAL DISASTERS OPPORTUNITY COST OPPORTUNITY COSTS PERFORMANCE CULTURE PERFORMANCE INDICATORS POLICY DECISIONS POLICY GOALS POLICY OBJECTIVES POLICY PRIORITIES POLICY-MAKERS POLITICAL ECONOMY PRIORITIES OF GOVERNMENT PRIVATE SECTOR PROGRAMS PROVISIONING PUBLIC PUBLIC ACCOUNTS PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC SECTOR SPECIALIST PUBLIC SERVANTS PUBLIC SERVICE PUBLIC SERVICES QUALITY OF PUBLIC SPENDING RECURRENT EXPENDITURE REFORM EFFORTS REFORM PLAN REFORM PRIORITIES REFORM PROCESS REFORM PROCESSES REFORM PROGRAM REFORM PROGRAMS RESOURCE AVAILABILITY RESOURCE CONSTRAINTS REVENUE ESTIMATES REVENUE FORECASTING REVENUE PROJECTIONS SECTOR CEILINGS SERVICE DELIVERY STATE OWNED BANKS STATE OWNED ENTERPRISES STATED OBJECTIVES STRATEGIC PLANS SUB-NATIONAL SUB-NATIONAL GOVERNMENT SUB-NATIONAL GOVERNMENTS SUBSIDIARY SUSTAINABILITY ANALYSIS TAX TAX ADMINISTRATION TECHNICAL ASSISTANCE TRANSPARENCY TRANSPARENT ARRANGEMENTS TRUST FUND TURNOVER UNCERTAINTY UNNECESSARY DUPLICATION UTILITIES
Online Access:	http://documents.worldbank.org/curated/en/2013/07/18165115/pacific-islands-pfm-design-under-capacity-constraints-planning-public-financial-management-reforms-pacific-island-countries http://hdl.handle.net/10986/16260