Serbia Public Expenditure and Financial Accountability Performance Report : Repeat Assessment
A Public Expenditure and Financial accountability (PEFA) repeat assessment was conducted in the Republic of Serbia (RoS) between November 2014 and May 2015 by an independent team of experts, led by the World Bank (WB). The assessment was financed j...
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2016
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| Online Access: | http://documents.worldbank.org/curated/en/2015/06/26386084/serbia-public-expenditure-financial-accountability-pefa-performance-report-repeat-assessment http://hdl.handle.net/10986/24788 |
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okr-10986-247882021-04-23T14:04:23Z Serbia Public Expenditure and Financial Accountability Performance Report : Repeat Assessment World Bank BUDGET CLASSIFICATION EXTERNAL AUDIT FISCAL PLANNING LEGISLATIVE FRAMEWORK PROCUREMENT A Public Expenditure and Financial accountability (PEFA) repeat assessment was conducted in the Republic of Serbia (RoS) between November 2014 and May 2015 by an independent team of experts, led by the World Bank (WB). The assessment was financed jointly by the Strengthening of Accountability and the Fiduciary Environment (SAFE) Trust Fund of the Swiss State Secretariat for Economic Affairs (SECO), the European Union Delegation to Serbia (EU Delegation) and WB. The period covered by this Assessment (2011-2013) was dominated by the challenges posed by the aftermath of the global economic recession which affected macro-fiscal performances. Notwithstanding these challenges PFM improvements can be observed in strengthening legislative framework, and Budget classification, multi-year fiscal planning, procurement and external audit. In other areas such as the composition of expenditure out-turn compared with originally approved budget, expenditures arrears, oversight of fiscal risk, and effectiveness of tax collection, predictability in the availability of funds, application of public sector accounting standards application and legislative scrutiny of annual budget law and final accounts, further work is needed to improve PFM performance. 2016-08-03T21:48:32Z 2016-08-03T21:48:32Z 2015-06-29 Report http://documents.worldbank.org/curated/en/2015/06/26386084/serbia-public-expenditure-financial-accountability-pefa-performance-report-repeat-assessment http://hdl.handle.net/10986/24788 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 Europe and Central Asia Serbia |
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Digital Repository |
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Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
BUDGET CLASSIFICATION EXTERNAL AUDIT FISCAL PLANNING LEGISLATIVE FRAMEWORK PROCUREMENT |
| spellingShingle |
BUDGET CLASSIFICATION EXTERNAL AUDIT FISCAL PLANNING LEGISLATIVE FRAMEWORK PROCUREMENT World Bank Serbia Public Expenditure and Financial Accountability Performance Report : Repeat Assessment |
| geographic_facet |
Europe and Central Asia Serbia |
| description |
A Public Expenditure and Financial
accountability (PEFA) repeat assessment was conducted in the
Republic of Serbia (RoS) between November 2014 and May 2015
by an independent team of experts, led by the World Bank
(WB). The assessment was financed jointly by the
Strengthening of Accountability and the Fiduciary
Environment (SAFE) Trust Fund of the Swiss State Secretariat
for Economic Affairs (SECO), the European Union Delegation
to Serbia (EU Delegation) and WB. The period covered by this
Assessment (2011-2013) was dominated by the challenges posed
by the aftermath of the global economic recession which
affected macro-fiscal performances. Notwithstanding these
challenges PFM improvements can be observed in strengthening
legislative framework, and Budget classification, multi-year
fiscal planning, procurement and external audit. In other
areas such as the composition of expenditure out-turn
compared with originally approved budget, expenditures
arrears, oversight of fiscal risk, and effectiveness of tax
collection, predictability in the availability of funds,
application of public sector accounting standards
application and legislative scrutiny of annual budget law
and final accounts, further work is needed to improve PFM performance. |
| format |
Report |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Serbia Public Expenditure and Financial Accountability Performance Report : Repeat Assessment |
| title_short |
Serbia Public Expenditure and Financial Accountability Performance Report : Repeat Assessment |
| title_full |
Serbia Public Expenditure and Financial Accountability Performance Report : Repeat Assessment |
| title_fullStr |
Serbia Public Expenditure and Financial Accountability Performance Report : Repeat Assessment |
| title_full_unstemmed |
Serbia Public Expenditure and Financial Accountability Performance Report : Repeat Assessment |
| title_sort |
serbia public expenditure and financial accountability performance report : repeat assessment |
| publisher |
Washington, DC |
| publishDate |
2016 |
| url |
http://documents.worldbank.org/curated/en/2015/06/26386084/serbia-public-expenditure-financial-accountability-pefa-performance-report-repeat-assessment http://hdl.handle.net/10986/24788 |
| _version_ |
1764457504427737088 |