Pakistan - Punjab Province : Public Financial Management and Accountability Assessment
This document reports on a Public Financial Management and Accountability Assessment (PFMAA) for the province of Punjab. The study was commissioned jointly by the World Bank, the Asian Development Bank (ADB), the UK Department for International Dev...
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| Format: | Integrated Fiduciary Assessment |
| Language: | English |
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Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2007/05/7980872/pakistan-punjab-province-public-financial-management-accountability-assessment http://hdl.handle.net/10986/7769 |
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okr-10986-7769 |
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oai_dc |
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Digital Repository |
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Foreign Institution |
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Digital Repositories |
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World Bank Open Knowledge Repository |
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World Bank |
| language |
English |
| topic |
ACCOUNTABILITY ACCOUNTING ACCOUNTING STANDARDS ACCOUNTING SYSTEM AGGREGATE EXPENDITURE AGGREGATE EXPENDITURES AGGREGATE FISCAL AGGREGATE FISCAL DISCIPLINE ANNUAL BUDGET ANNUAL FINANCIAL STATEMENTS APPROPRIATION ARTICLE AUDIT FINDINGS AUDITOR GENERAL AUDITORS AUTONOMOUS BODIES BORROWING BUDGET BUDGET CREDIBILITY BUDGET DATA BUDGET DOCUMENTATION BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET FRAMEWORK BUDGET IMPLEMENTATION BUDGET INSTITUTIONS BUDGET LAW BUDGET MANAGEMENT BUDGET PERFORMANCE BUDGET PREPARATION BUDGET PROCESS BUDGET PROPOSAL BUDGET PROPOSALS BUDGET RESOURCES BUDGETARY EXPENDITURE BUDGETARY FUNDS BUDGETARY IMPACT BUDGETARY OPERATIONS BUDGETARY OUTCOMES CASH FLOW CASH RATIONING CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUE CHART OF ACCOUNTS COMMUNITY SERVICES CONTINGENT LIABILITIES DEBT DEBT MANAGEMENT DEBT SERVICE DEBT SERVICE PAYMENTS DEBT SERVICING DECENTRALIZATION DECISION-MAKING DEFICIT FINANCING DEVOLUTION DISTRIBUTION OF REVENUES DOMESTIC REVENUE DONOR AGENCIES DONOR FUNDS ECONOMIC ASSUMPTIONS ECONOMIC CLASSIFICATION EFFICIENCY OF EXPENDITURE EXCHANGE RATE EXPENDITURE ALLOCATIONS EXPENDITURE CATEGORIES EXPENDITURE OBLIGATIONS EXPENDITURE POLICY EXPENDITURE PROGRAMS EXPENDITURES EXTERNAL AUDITS FEDERAL TRANSFERS FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL MANAGEMENT SYSTEMS FINANCIAL REPORTING FINANCIAL STATISTICS FINANCIAL SYSTEM FISCAL DEFICIT FISCAL FORECASTS FISCAL INFORMATION FISCAL RESPONSIBILITY FISCAL RISK FISCAL RISKS FISCAL TRANSPARENCY GOVERNMENT BUDGET GOVERNMENT GUARANTEES GOVERNMENT SPENDING INCOME INCOME TAX INFLATION INFRASTRUCTURE DEVELOPMENT INSTITUTIONAL FRAMEWORK INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS LEGISLATIVE SCRUTINY LIQUIDITY LOCAL GOVERNMENT LOCAL GOVERNMENTS MINISTRY OF FINANCE MUNICIPAL ADMINISTRATION NATIONAL BANK NATURAL RESOURCES OPERATIONAL PERFORMANCE OVERSIGHT ARRANGEMENTS PENSION LIABILITIES PERFORMANCE BUDGET PERFORMANCE MEASUREMENT PERFORMANCE TARGETS POVERTY REDUCTION POVERTY REDUCTION STRATEGY PRIVATE SECTOR PROGRAM CLASSIFICATION PROVINCIAL GOVERNMENT PROVINCIAL GOVERNMENTS PROVINCIAL LEVEL PROVINCIAL LEVELS PROVISIONS PUBLIC PUBLIC ACCOUNTS PUBLIC ACCOUNTS COMMITTEES PUBLIC DEBT PUBLIC DEBT MANAGEMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCE LAW PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC OFFICIALS PUBLIC REVENUES PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC SERVICE PUBLIC SERVICES QUALITY OF LIFE REALLOCATIONS REDUCTIONS REFORM AGENDA REGULATORY AUTHORITY REVENUE COLLECTION REVENUE ESTIMATES REVENUE FORECASTING REVENUE MANAGEMENT REVENUE POLICY SALES TAX SELF ASSESSMENT SERVICE DELIVERY SOCIAL SERVICES STATE OWNED ENTERPRISES STRATEGIC ALLOCATION STRATEGIC ALLOCATION OF RESOURCES TAX ASSESSMENT TAX ASSIGNMENTS TAX CHANGES TAX COLLECTIONS TAXATION TOTAL EXPENDITURE TRANSPARENCY TREASURY |
| spellingShingle |
ACCOUNTABILITY ACCOUNTING ACCOUNTING STANDARDS ACCOUNTING SYSTEM AGGREGATE EXPENDITURE AGGREGATE EXPENDITURES AGGREGATE FISCAL AGGREGATE FISCAL DISCIPLINE ANNUAL BUDGET ANNUAL FINANCIAL STATEMENTS APPROPRIATION ARTICLE AUDIT FINDINGS AUDITOR GENERAL AUDITORS AUTONOMOUS BODIES BORROWING BUDGET BUDGET CREDIBILITY BUDGET DATA BUDGET DOCUMENTATION BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET FRAMEWORK BUDGET IMPLEMENTATION BUDGET INSTITUTIONS BUDGET LAW BUDGET MANAGEMENT BUDGET PERFORMANCE BUDGET PREPARATION BUDGET PROCESS BUDGET PROPOSAL BUDGET PROPOSALS BUDGET RESOURCES BUDGETARY EXPENDITURE BUDGETARY FUNDS BUDGETARY IMPACT BUDGETARY OPERATIONS BUDGETARY OUTCOMES CASH FLOW CASH RATIONING CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUE CHART OF ACCOUNTS COMMUNITY SERVICES CONTINGENT LIABILITIES DEBT DEBT MANAGEMENT DEBT SERVICE DEBT SERVICE PAYMENTS DEBT SERVICING DECENTRALIZATION DECISION-MAKING DEFICIT FINANCING DEVOLUTION DISTRIBUTION OF REVENUES DOMESTIC REVENUE DONOR AGENCIES DONOR FUNDS ECONOMIC ASSUMPTIONS ECONOMIC CLASSIFICATION EFFICIENCY OF EXPENDITURE EXCHANGE RATE EXPENDITURE ALLOCATIONS EXPENDITURE CATEGORIES EXPENDITURE OBLIGATIONS EXPENDITURE POLICY EXPENDITURE PROGRAMS EXPENDITURES EXTERNAL AUDITS FEDERAL TRANSFERS FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL MANAGEMENT SYSTEMS FINANCIAL REPORTING FINANCIAL STATISTICS FINANCIAL SYSTEM FISCAL DEFICIT FISCAL FORECASTS FISCAL INFORMATION FISCAL RESPONSIBILITY FISCAL RISK FISCAL RISKS FISCAL TRANSPARENCY GOVERNMENT BUDGET GOVERNMENT GUARANTEES GOVERNMENT SPENDING INCOME INCOME TAX INFLATION INFRASTRUCTURE DEVELOPMENT INSTITUTIONAL FRAMEWORK INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS LEGISLATIVE SCRUTINY LIQUIDITY LOCAL GOVERNMENT LOCAL GOVERNMENTS MINISTRY OF FINANCE MUNICIPAL ADMINISTRATION NATIONAL BANK NATURAL RESOURCES OPERATIONAL PERFORMANCE OVERSIGHT ARRANGEMENTS PENSION LIABILITIES PERFORMANCE BUDGET PERFORMANCE MEASUREMENT PERFORMANCE TARGETS POVERTY REDUCTION POVERTY REDUCTION STRATEGY PRIVATE SECTOR PROGRAM CLASSIFICATION PROVINCIAL GOVERNMENT PROVINCIAL GOVERNMENTS PROVINCIAL LEVEL PROVINCIAL LEVELS PROVISIONS PUBLIC PUBLIC ACCOUNTS PUBLIC ACCOUNTS COMMITTEES PUBLIC DEBT PUBLIC DEBT MANAGEMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCE LAW PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC OFFICIALS PUBLIC REVENUES PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC SERVICE PUBLIC SERVICES QUALITY OF LIFE REALLOCATIONS REDUCTIONS REFORM AGENDA REGULATORY AUTHORITY REVENUE COLLECTION REVENUE ESTIMATES REVENUE FORECASTING REVENUE MANAGEMENT REVENUE POLICY SALES TAX SELF ASSESSMENT SERVICE DELIVERY SOCIAL SERVICES STATE OWNED ENTERPRISES STRATEGIC ALLOCATION STRATEGIC ALLOCATION OF RESOURCES TAX ASSESSMENT TAX ASSIGNMENTS TAX CHANGES TAX COLLECTIONS TAXATION TOTAL EXPENDITURE TRANSPARENCY TREASURY World Bank Pakistan - Punjab Province : Public Financial Management and Accountability Assessment |
| geographic_facet |
South Asia Pakistan |
| description |
This document reports on a Public
Financial Management and Accountability Assessment (PFMAA)
for the province of Punjab. The study was commissioned
jointly by the World Bank, the Asian Development Bank (ADB),
the UK Department for International Development (DfID), and
the European Commission (EC). The Government of Punjab
(GoPj) managed the process through a Steering Committee
chaired by the Finance Secretary. This summary assessment
uses the indicator-led analysis to provide an integrated
assessment of the Punjab Province's PFM system against
the six core dimensions of PFM performance and provides a
statement of the likely impact of those weaknesses on
budgetary outcomes, on aggregate fiscal discipline, and on
the strategic allocation of resources and efficient service
delivery. The PFMAA was conducted against 31 Public
Financial Management (PFM) performance measurement
indicators in accordance with the Public Expenditure and
Financial Accountability (PEFA) framework. |
| format |
Economic & Sector Work :: Integrated Fiduciary Assessment |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Pakistan - Punjab Province : Public Financial Management and Accountability Assessment |
| title_short |
Pakistan - Punjab Province : Public Financial Management and Accountability Assessment |
| title_full |
Pakistan - Punjab Province : Public Financial Management and Accountability Assessment |
| title_fullStr |
Pakistan - Punjab Province : Public Financial Management and Accountability Assessment |
| title_full_unstemmed |
Pakistan - Punjab Province : Public Financial Management and Accountability Assessment |
| title_sort |
pakistan - punjab province : public financial management and accountability assessment |
| publisher |
Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2007/05/7980872/pakistan-punjab-province-public-financial-management-accountability-assessment http://hdl.handle.net/10986/7769 |
| _version_ |
1764403994080313344 |
| spelling |
okr-10986-77692021-04-23T14:02:37Z Pakistan - Punjab Province : Public Financial Management and Accountability Assessment World Bank ACCOUNTABILITY ACCOUNTING ACCOUNTING STANDARDS ACCOUNTING SYSTEM AGGREGATE EXPENDITURE AGGREGATE EXPENDITURES AGGREGATE FISCAL AGGREGATE FISCAL DISCIPLINE ANNUAL BUDGET ANNUAL FINANCIAL STATEMENTS APPROPRIATION ARTICLE AUDIT FINDINGS AUDITOR GENERAL AUDITORS AUTONOMOUS BODIES BORROWING BUDGET BUDGET CREDIBILITY BUDGET DATA BUDGET DOCUMENTATION BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET FRAMEWORK BUDGET IMPLEMENTATION BUDGET INSTITUTIONS BUDGET LAW BUDGET MANAGEMENT BUDGET PERFORMANCE BUDGET PREPARATION BUDGET PROCESS BUDGET PROPOSAL BUDGET PROPOSALS BUDGET RESOURCES BUDGETARY EXPENDITURE BUDGETARY FUNDS BUDGETARY IMPACT BUDGETARY OPERATIONS BUDGETARY OUTCOMES CASH FLOW CASH RATIONING CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUE CHART OF ACCOUNTS COMMUNITY SERVICES CONTINGENT LIABILITIES DEBT DEBT MANAGEMENT DEBT SERVICE DEBT SERVICE PAYMENTS DEBT SERVICING DECENTRALIZATION DECISION-MAKING DEFICIT FINANCING DEVOLUTION DISTRIBUTION OF REVENUES DOMESTIC REVENUE DONOR AGENCIES DONOR FUNDS ECONOMIC ASSUMPTIONS ECONOMIC CLASSIFICATION EFFICIENCY OF EXPENDITURE EXCHANGE RATE EXPENDITURE ALLOCATIONS EXPENDITURE CATEGORIES EXPENDITURE OBLIGATIONS EXPENDITURE POLICY EXPENDITURE PROGRAMS EXPENDITURES EXTERNAL AUDITS FEDERAL TRANSFERS FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL MANAGEMENT SYSTEMS FINANCIAL REPORTING FINANCIAL STATISTICS FINANCIAL SYSTEM FISCAL DEFICIT FISCAL FORECASTS FISCAL INFORMATION FISCAL RESPONSIBILITY FISCAL RISK FISCAL RISKS FISCAL TRANSPARENCY GOVERNMENT BUDGET GOVERNMENT GUARANTEES GOVERNMENT SPENDING INCOME INCOME TAX INFLATION INFRASTRUCTURE DEVELOPMENT INSTITUTIONAL FRAMEWORK INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS LEGISLATIVE SCRUTINY LIQUIDITY LOCAL GOVERNMENT LOCAL GOVERNMENTS MINISTRY OF FINANCE MUNICIPAL ADMINISTRATION NATIONAL BANK NATURAL RESOURCES OPERATIONAL PERFORMANCE OVERSIGHT ARRANGEMENTS PENSION LIABILITIES PERFORMANCE BUDGET PERFORMANCE MEASUREMENT PERFORMANCE TARGETS POVERTY REDUCTION POVERTY REDUCTION STRATEGY PRIVATE SECTOR PROGRAM CLASSIFICATION PROVINCIAL GOVERNMENT PROVINCIAL GOVERNMENTS PROVINCIAL LEVEL PROVINCIAL LEVELS PROVISIONS PUBLIC PUBLIC ACCOUNTS PUBLIC ACCOUNTS COMMITTEES PUBLIC DEBT PUBLIC DEBT MANAGEMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCE LAW PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC OFFICIALS PUBLIC REVENUES PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC SERVICE PUBLIC SERVICES QUALITY OF LIFE REALLOCATIONS REDUCTIONS REFORM AGENDA REGULATORY AUTHORITY REVENUE COLLECTION REVENUE ESTIMATES REVENUE FORECASTING REVENUE MANAGEMENT REVENUE POLICY SALES TAX SELF ASSESSMENT SERVICE DELIVERY SOCIAL SERVICES STATE OWNED ENTERPRISES STRATEGIC ALLOCATION STRATEGIC ALLOCATION OF RESOURCES TAX ASSESSMENT TAX ASSIGNMENTS TAX CHANGES TAX COLLECTIONS TAXATION TOTAL EXPENDITURE TRANSPARENCY TREASURY This document reports on a Public Financial Management and Accountability Assessment (PFMAA) for the province of Punjab. The study was commissioned jointly by the World Bank, the Asian Development Bank (ADB), the UK Department for International Development (DfID), and the European Commission (EC). The Government of Punjab (GoPj) managed the process through a Steering Committee chaired by the Finance Secretary. This summary assessment uses the indicator-led analysis to provide an integrated assessment of the Punjab Province's PFM system against the six core dimensions of PFM performance and provides a statement of the likely impact of those weaknesses on budgetary outcomes, on aggregate fiscal discipline, and on the strategic allocation of resources and efficient service delivery. The PFMAA was conducted against 31 Public Financial Management (PFM) performance measurement indicators in accordance with the Public Expenditure and Financial Accountability (PEFA) framework. 2012-06-12T14:07:09Z 2012-06-12T14:07:09Z 2007-05 http://documents.worldbank.org/curated/en/2007/05/7980872/pakistan-punjab-province-public-financial-management-accountability-assessment http://hdl.handle.net/10986/7769 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Integrated Fiduciary Assessment Economic & Sector Work South Asia Pakistan |