Public Expenditure and Financial Accountability Assessment : Greater Amman Municipality, The Hashemite Kingdom of Jordan
The Public Expenditure and Financial Accountability (PEFA) Program provides a framework for assessing and reporting on the strengths and weaknesses of public financial management (PFM) using quantitative indicators to measure performance. PEFA is a...
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| Format: | Report |
| Language: | English |
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World Bank, Washington, DC
2017
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| Online Access: | http://documents.worldbank.org/curated/en/292151513880097520/Greater-Amman-Municipality-Jordan-Public-economic-financial-accountability-assessment-PEFA-2017 http://hdl.handle.net/10986/29107 |
| Summary: | The Public Expenditure and Financial
Accountability (PEFA) Program provides a framework for
assessing and reporting on the strengths and weaknesses of
public financial management (PFM) using quantitative
indicators to measure performance. PEFA is a tool that helps
governments achieve sustainable improvements in PFM
practices. It does so by providing a means to measure and
monitor performance against a set of indicators across the
entire range of public financial management institutions,
systems, and processes. The assessment provides the
management of the Greater Amman Municipality (GAM) with an
indicator-led assessment of the operation of the city’s PFM
systems. This assessment focuses on GAM’s PFM system,
according to Government Finance Statistics (GFS) from 2014.
It includes cross-cutting and overall issues, revenue
issues, and the budget cycle from planning through execution
to control, reporting and audit. A number of indicators are
designed to probe the interaction between the GAM and public
service providers at the local level, including the use of
extra budgetary funds. Therefore, this assessment covers the
general government as applied to the GAM, including all
districts and GAM-controlled funds which are accounted for
separately outside of the budget. |
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