Belarus Public Expenditure and Financial Accountability : Public Financial Management Performance Report

The main objective of the present public financial management performance report (PFM-PR) is to provide the Government of Belarus with an objective up-to-date diagnostic of PFM performance based on the internationally recognized public expenditure...

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Main Author: World Bank
Format: Economic & Sector Work
Language:English
en_US
Published: Washington, DC 2014
Subjects:
Online Access:http://documents.worldbank.org/curated/en/2014/06/20204792/belarus-public-expenditure-financial-accountability-pefa-public-financial-management-performance-report
http://hdl.handle.net/10986/20266
id okr-10986-20266
recordtype oai_dc
spelling okr-10986-202662021-04-23T14:03:55Z Belarus Public Expenditure and Financial Accountability : Public Financial Management Performance Report World Bank AUDIT BUDGET CONTROL BUDGET CREDIBILITY COMPREHENSIVENESS FISCAL DISCIPLINE LEGISLATIVE FRAMEWORK POLICY-BASED BUDGETING PUBLIC FINANCIAL MANAGEMENT SHORT-TERM CRISIS MANAGEMENT TRANSPARENCY The main objective of the present public financial management performance report (PFM-PR) is to provide the Government of Belarus with an objective up-to-date diagnostic of PFM performance based on the internationally recognized public expenditure and financial accountability (PEFA) methodology. The report is expected to inform the development of the government medium-term program for PFM reform. As a lead donor the World Bank provided a qualified team that undertook the assessment in accordance with the methodology and following the process described in the concept note agreed with the ministry of finance (MoF). The World Bank was also responsible for quality assurance of the PFM-PR using the standard procedures for Bank funded analytical work and PEFA check requirements. The report justifies the scoring and describes the analytical work which has been carried out and the sources of information used for each indicator. The report takes into account the changes in PFM performance since 2009 and documents the reasons for changes in indicator scores from the previous assessment. PEFA framework focuses primarily on the national level of a country s PFM system. At the national level it seeks to cover the entire PFM system, including cross-country issues, the revenue side, and the entire budget cycle from planning through execution to control, reporting, and audit. A number of indicators are designed to probe into how the national level interacts with sub-national governments and with public service providers at the local level. 2014-09-29T21:31:29Z 2014-09-29T21:31:29Z 2014-06 http://documents.worldbank.org/curated/en/2014/06/20204792/belarus-public-expenditure-financial-accountability-pefa-public-financial-management-performance-report http://hdl.handle.net/10986/20266 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ Washington, DC Economic & Sector Work Economic & Sector Work :: Public Expenditure Review Europe and Central Asia Belarus
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 AUDIT
BUDGET CONTROL
BUDGET CREDIBILITY
COMPREHENSIVENESS
FISCAL DISCIPLINE
LEGISLATIVE FRAMEWORK
POLICY-BASED BUDGETING
PUBLIC FINANCIAL MANAGEMENT
SHORT-TERM CRISIS MANAGEMENT
TRANSPARENCY
spellingShingle AUDIT
BUDGET CONTROL
BUDGET CREDIBILITY
COMPREHENSIVENESS
FISCAL DISCIPLINE
LEGISLATIVE FRAMEWORK
POLICY-BASED BUDGETING
PUBLIC FINANCIAL MANAGEMENT
SHORT-TERM CRISIS MANAGEMENT
TRANSPARENCY
World Bank
Belarus Public Expenditure and Financial Accountability : Public Financial Management Performance Report
geographic_facet Europe and Central Asia
Belarus
description The main objective of the present public financial management performance report (PFM-PR) is to provide the Government of Belarus with an objective up-to-date diagnostic of PFM performance based on the internationally recognized public expenditure and financial accountability (PEFA) methodology. The report is expected to inform the development of the government medium-term program for PFM reform. As a lead donor the World Bank provided a qualified team that undertook the assessment in accordance with the methodology and following the process described in the concept note agreed with the ministry of finance (MoF). The World Bank was also responsible for quality assurance of the PFM-PR using the standard procedures for Bank funded analytical work and PEFA check requirements. The report justifies the scoring and describes the analytical work which has been carried out and the sources of information used for each indicator. The report takes into account the changes in PFM performance since 2009 and documents the reasons for changes in indicator scores from the previous assessment. PEFA framework focuses primarily on the national level of a country s PFM system. At the national level it seeks to cover the entire PFM system, including cross-country issues, the revenue side, and the entire budget cycle from planning through execution to control, reporting, and audit. A number of indicators are designed to probe into how the national level interacts with sub-national governments and with public service providers at the local level.
format Economic & Sector Work
author World Bank
author_facet World Bank
author_sort World Bank
title Belarus Public Expenditure and Financial Accountability : Public Financial Management Performance Report
title_short Belarus Public Expenditure and Financial Accountability : Public Financial Management Performance Report
title_full Belarus Public Expenditure and Financial Accountability : Public Financial Management Performance Report
title_fullStr Belarus Public Expenditure and Financial Accountability : Public Financial Management Performance Report
title_full_unstemmed Belarus Public Expenditure and Financial Accountability : Public Financial Management Performance Report
title_sort belarus public expenditure and financial accountability : public financial management performance report
publisher Washington, DC
publishDate 2014
url http://documents.worldbank.org/curated/en/2014/06/20204792/belarus-public-expenditure-financial-accountability-pefa-public-financial-management-performance-report
http://hdl.handle.net/10986/20266
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