Afghanistan : Public Financial Management Performance Assessment
Afghanistan's public financial management (PFM) system achieved significant improvements between June 2005 and December 2007. Among 28 performance indicators, 18 indicators improved, two indicators deteriorated, and eight indicators remained u...
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| Format: | Other Financial Sector Study |
| Language: | English |
| Published: |
Washington, DC
2012
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2008/06/9655873/afghanistan-public-financial-management-performance-assessment http://hdl.handle.net/10986/8062 |
| id |
okr-10986-8062 |
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| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
ACCOUNTING ACCOUNTING POLICIES ACCOUNTING STANDARDS ADB APPROPRIATIONS ASSETS AUDIT CASE SELECTION SYSTEM AUDIT STRATEGY AUDITING AUTHORITY BANK OF THAILAND BANKRUPTCY BUDGET DEFICITS BUDGET MANAGEMENT BUDGET PROCESS BUDGETARY ALLOCATIONS CASH FLOWS CASH MANAGEMENT CENTRAL AGENCIES CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUE COLLECTION CENTRAL TRANSFERS CONSERVATISM CONSTITUTION CORPORATE INCOME TAX CORRUPTION DEBT SERVICE DECENTRALIZATION DECENTRALIZATION FRAMEWORK DECENTRALIZATION REFORMS DECISION MAKING DEVOLUTION DISTRICTS ECONOMIC ACTIVITY ECONOMIC GROWTH ECONOMIC STABILITY EQUALIZATION EVASION EXECUTIVE AGENCIES EXPENDITURE EXPENDITURE ASSIGNMENT EXPENDITURE MANAGEMENT FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL SYSTEM FISCAL FISCAL BALANCE FISCAL DECENTRALIZATION FISCAL DEFICITS FISCAL DISCIPLINE FISCAL EXPANSION FISCAL MANAGEMENT FISCAL PERFORMANCE FISCAL POLICIES FISCAL POLICY FISCAL REFORMS FISCAL RESPONSIBILITY FISCAL SUSTAINABILITY FISCAL TRANSPARENCY FISCAL YEAR FOREIGN BORROWING FOREIGN DIRECT INVESTMENT GAAP GOVERNMENT AGENCIES GOVERNMENT BORROWING GOVERNMENT DEBT GOVERNMENT EXPENDITURES GOVERNMENT POLICIES GOVERNMENT PROGRAMS GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT HEALTH SERVICES HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT INCOME INCOME DISTRIBUTION INCOME INEQUALITY INFLATION INSTITUTIONAL CONSTRAINTS INSTITUTIONAL REFORMS INSTITUTIONAL WEAKNESSES INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFERS INVESTMENT SPENDING LACK OF TRANSPARENCY LEGAL FRAMEWORK LOCAL ACCOUNTABILITY LOCAL ADMINISTRATION LOCAL ADMINISTRATIONS LOCAL AUTONOMY LOCAL DECISION MAKING LOCAL GOVERNMENT LOCAL GOVERNMENT BORROWING LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENT REVENUE LOCAL GOVERNMENT REVENUES LOCAL GOVERNMENTS LOCAL REVENUE MINISTRY OF FINANCE MUNICIPAL REVENUES MUNICIPALITIES NATIONAL DECENTRALIZATION ACT NATIONAL DECENTRALIZATION COMMITTEE NATIONAL GOVERNMENTS POLICY MAKERS POLITICIANS POVERTY ALLEVIATION PRIVATE SECTOR PRODUCTIVITY PROJECT FINANCE PROJECT GRANTS PROPERTY TAXES PUBLIC DEBT PUBLIC DEBT MANAGEMENT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCES PUBLIC INSTITUTIONS PUBLIC INVESTMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR REFORM PUBLIC SERVICES PUBLIC WORKS REAL ECONOMIC GROWTH REHABILITATION RESOURCE MOBILIZATION REVENUE ADMINISTRATION REVENUE COLLECTION REVENUE GROWTH REVENUE MOBILIZATION REVENUE SOURCES RISK MANAGEMENT SALES TAXES SAVINGS SOCIAL SECTORS SOCIAL SECURITY STATE ENTERPRISES STATE OWNED ENTERPRISES STATE-OWNED ENTERPRISES TAX ADMINISTRATION TAX ARREARS TAX BURDEN TAX COLLECTION TAX COLLECTIONS TAX POLICY TAX RATES TAX REFORMS TAX REVENUES TAX SYSTEM TAXPAYER COMPLIANCE TRADEOFFS TRANSPORT URBAN DEVELOPMENT WAGESPUBLIC FINANCE FINANCIAL MANAGEMENT FISCAL ADJUSTMENTS FISCAL POLICY FISCAL REFORMS FISCAL MANAGEMENT ECONOMIC CRISIS CONSTITUTIONAL LAW PUBLIC SECTOR MANAGEMENT ECONOMIC STABILIZATION TAX REVENUES PUBLIC EXPENDITURES DEVELOPMENT CONSTRAINTS BUDGETARY PROCESS SOCIAL ACTION RISK MANAGEMENT DECENTRALIZATION REFORM POLICY HUMAN RESOURCES DEVELOPMENT |
| spellingShingle |
ACCOUNTING ACCOUNTING POLICIES ACCOUNTING STANDARDS ADB APPROPRIATIONS ASSETS AUDIT CASE SELECTION SYSTEM AUDIT STRATEGY AUDITING AUTHORITY BANK OF THAILAND BANKRUPTCY BUDGET DEFICITS BUDGET MANAGEMENT BUDGET PROCESS BUDGETARY ALLOCATIONS CASH FLOWS CASH MANAGEMENT CENTRAL AGENCIES CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUE COLLECTION CENTRAL TRANSFERS CONSERVATISM CONSTITUTION CORPORATE INCOME TAX CORRUPTION DEBT SERVICE DECENTRALIZATION DECENTRALIZATION FRAMEWORK DECENTRALIZATION REFORMS DECISION MAKING DEVOLUTION DISTRICTS ECONOMIC ACTIVITY ECONOMIC GROWTH ECONOMIC STABILITY EQUALIZATION EVASION EXECUTIVE AGENCIES EXPENDITURE EXPENDITURE ASSIGNMENT EXPENDITURE MANAGEMENT FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL SYSTEM FISCAL FISCAL BALANCE FISCAL DECENTRALIZATION FISCAL DEFICITS FISCAL DISCIPLINE FISCAL EXPANSION FISCAL MANAGEMENT FISCAL PERFORMANCE FISCAL POLICIES FISCAL POLICY FISCAL REFORMS FISCAL RESPONSIBILITY FISCAL SUSTAINABILITY FISCAL TRANSPARENCY FISCAL YEAR FOREIGN BORROWING FOREIGN DIRECT INVESTMENT GAAP GOVERNMENT AGENCIES GOVERNMENT BORROWING GOVERNMENT DEBT GOVERNMENT EXPENDITURES GOVERNMENT POLICIES GOVERNMENT PROGRAMS GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT HEALTH SERVICES HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT INCOME INCOME DISTRIBUTION INCOME INEQUALITY INFLATION INSTITUTIONAL CONSTRAINTS INSTITUTIONAL REFORMS INSTITUTIONAL WEAKNESSES INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFERS INVESTMENT SPENDING LACK OF TRANSPARENCY LEGAL FRAMEWORK LOCAL ACCOUNTABILITY LOCAL ADMINISTRATION LOCAL ADMINISTRATIONS LOCAL AUTONOMY LOCAL DECISION MAKING LOCAL GOVERNMENT LOCAL GOVERNMENT BORROWING LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENT REVENUE LOCAL GOVERNMENT REVENUES LOCAL GOVERNMENTS LOCAL REVENUE MINISTRY OF FINANCE MUNICIPAL REVENUES MUNICIPALITIES NATIONAL DECENTRALIZATION ACT NATIONAL DECENTRALIZATION COMMITTEE NATIONAL GOVERNMENTS POLICY MAKERS POLITICIANS POVERTY ALLEVIATION PRIVATE SECTOR PRODUCTIVITY PROJECT FINANCE PROJECT GRANTS PROPERTY TAXES PUBLIC DEBT PUBLIC DEBT MANAGEMENT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCES PUBLIC INSTITUTIONS PUBLIC INVESTMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR REFORM PUBLIC SERVICES PUBLIC WORKS REAL ECONOMIC GROWTH REHABILITATION RESOURCE MOBILIZATION REVENUE ADMINISTRATION REVENUE COLLECTION REVENUE GROWTH REVENUE MOBILIZATION REVENUE SOURCES RISK MANAGEMENT SALES TAXES SAVINGS SOCIAL SECTORS SOCIAL SECURITY STATE ENTERPRISES STATE OWNED ENTERPRISES STATE-OWNED ENTERPRISES TAX ADMINISTRATION TAX ARREARS TAX BURDEN TAX COLLECTION TAX COLLECTIONS TAX POLICY TAX RATES TAX REFORMS TAX REVENUES TAX SYSTEM TAXPAYER COMPLIANCE TRADEOFFS TRANSPORT URBAN DEVELOPMENT WAGESPUBLIC FINANCE FINANCIAL MANAGEMENT FISCAL ADJUSTMENTS FISCAL POLICY FISCAL REFORMS FISCAL MANAGEMENT ECONOMIC CRISIS CONSTITUTIONAL LAW PUBLIC SECTOR MANAGEMENT ECONOMIC STABILIZATION TAX REVENUES PUBLIC EXPENDITURES DEVELOPMENT CONSTRAINTS BUDGETARY PROCESS SOCIAL ACTION RISK MANAGEMENT DECENTRALIZATION REFORM POLICY HUMAN RESOURCES DEVELOPMENT World Bank Afghanistan : Public Financial Management Performance Assessment |
| geographic_facet |
South Asia Afghanistan |
| description |
Afghanistan's public financial
management (PFM) system achieved significant improvements
between June 2005 and December 2007. Among 28 performance
indicators, 18 indicators improved, two indicators
deteriorated, and eight indicators remained unchanged. Among
three indicators of donor practices, two deteriorated and
one remained unchanged. In relation to other countries for
which Public Expenditure and Financial Accountability (PEFA)
assessments have been conducted, Afghanistan's ratings
are better than the average for other low-income countries
and in some areas better than the average for middle-income
countries. The operating budget is credible as funding from
domestic revenues and donors has been stable. However, the
gap between the budget and realization remains significant
in the development budget expenditures. The
comprehensiveness of the budget is generally good, although
reporting and especially transparency should be improved.
However, fiscal risk oversight of state-owned enterprises
and municipalities is practically non-existent and thus
problematic. The budget process is based on multi-year
fiscal planning and comparatively detailed budgeting at the
level of ministries and agencies, but so far has lacked the
necessary strategic prioritizations of resources by the
cabinet early in the process. Payroll processing is highly
decentralized which contributes to timely updates of payroll
and reconciliation of personnel and payroll records. Access
to a number of provinces by the external auditor and the
Afghanistan Reconstruction Trust Fund (ARTF) monitoring
agent is hampered by security concerns. External audit of
donor funding is conducted according to acceptable
standards, but the quality of review of the annual budget
statement and of regulatory audits needs to be improved.
Arrangements are in place for the effective internal audit
of treasury and revenue operations of government, but
capacity for internal audit in the line ministries is still
very weak. |
| format |
Economic & Sector Work :: Other Financial Sector Study |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Afghanistan : Public Financial Management Performance Assessment |
| title_short |
Afghanistan : Public Financial Management Performance Assessment |
| title_full |
Afghanistan : Public Financial Management Performance Assessment |
| title_fullStr |
Afghanistan : Public Financial Management Performance Assessment |
| title_full_unstemmed |
Afghanistan : Public Financial Management Performance Assessment |
| title_sort |
afghanistan : public financial management performance assessment |
| publisher |
Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2008/06/9655873/afghanistan-public-financial-management-performance-assessment http://hdl.handle.net/10986/8062 |
| _version_ |
1764403409287380992 |
| spelling |
okr-10986-80622021-04-23T14:02:36Z Afghanistan : Public Financial Management Performance Assessment World Bank ACCOUNTING ACCOUNTING POLICIES ACCOUNTING STANDARDS ADB APPROPRIATIONS ASSETS AUDIT CASE SELECTION SYSTEM AUDIT STRATEGY AUDITING AUTHORITY BANK OF THAILAND BANKRUPTCY BUDGET DEFICITS BUDGET MANAGEMENT BUDGET PROCESS BUDGETARY ALLOCATIONS CASH FLOWS CASH MANAGEMENT CENTRAL AGENCIES CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUE COLLECTION CENTRAL TRANSFERS CONSERVATISM CONSTITUTION CORPORATE INCOME TAX CORRUPTION DEBT SERVICE DECENTRALIZATION DECENTRALIZATION FRAMEWORK DECENTRALIZATION REFORMS DECISION MAKING DEVOLUTION DISTRICTS ECONOMIC ACTIVITY ECONOMIC GROWTH ECONOMIC STABILITY EQUALIZATION EVASION EXECUTIVE AGENCIES EXPENDITURE EXPENDITURE ASSIGNMENT EXPENDITURE MANAGEMENT FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL SYSTEM FISCAL FISCAL BALANCE FISCAL DECENTRALIZATION FISCAL DEFICITS FISCAL DISCIPLINE FISCAL EXPANSION FISCAL MANAGEMENT FISCAL PERFORMANCE FISCAL POLICIES FISCAL POLICY FISCAL REFORMS FISCAL RESPONSIBILITY FISCAL SUSTAINABILITY FISCAL TRANSPARENCY FISCAL YEAR FOREIGN BORROWING FOREIGN DIRECT INVESTMENT GAAP GOVERNMENT AGENCIES GOVERNMENT BORROWING GOVERNMENT DEBT GOVERNMENT EXPENDITURES GOVERNMENT POLICIES GOVERNMENT PROGRAMS GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT HEALTH SERVICES HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT INCOME INCOME DISTRIBUTION INCOME INEQUALITY INFLATION INSTITUTIONAL CONSTRAINTS INSTITUTIONAL REFORMS INSTITUTIONAL WEAKNESSES INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFERS INVESTMENT SPENDING LACK OF TRANSPARENCY LEGAL FRAMEWORK LOCAL ACCOUNTABILITY LOCAL ADMINISTRATION LOCAL ADMINISTRATIONS LOCAL AUTONOMY LOCAL DECISION MAKING LOCAL GOVERNMENT LOCAL GOVERNMENT BORROWING LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENT REVENUE LOCAL GOVERNMENT REVENUES LOCAL GOVERNMENTS LOCAL REVENUE MINISTRY OF FINANCE MUNICIPAL REVENUES MUNICIPALITIES NATIONAL DECENTRALIZATION ACT NATIONAL DECENTRALIZATION COMMITTEE NATIONAL GOVERNMENTS POLICY MAKERS POLITICIANS POVERTY ALLEVIATION PRIVATE SECTOR PRODUCTIVITY PROJECT FINANCE PROJECT GRANTS PROPERTY TAXES PUBLIC DEBT PUBLIC DEBT MANAGEMENT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCES PUBLIC INSTITUTIONS PUBLIC INVESTMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR REFORM PUBLIC SERVICES PUBLIC WORKS REAL ECONOMIC GROWTH REHABILITATION RESOURCE MOBILIZATION REVENUE ADMINISTRATION REVENUE COLLECTION REVENUE GROWTH REVENUE MOBILIZATION REVENUE SOURCES RISK MANAGEMENT SALES TAXES SAVINGS SOCIAL SECTORS SOCIAL SECURITY STATE ENTERPRISES STATE OWNED ENTERPRISES STATE-OWNED ENTERPRISES TAX ADMINISTRATION TAX ARREARS TAX BURDEN TAX COLLECTION TAX COLLECTIONS TAX POLICY TAX RATES TAX REFORMS TAX REVENUES TAX SYSTEM TAXPAYER COMPLIANCE TRADEOFFS TRANSPORT URBAN DEVELOPMENT WAGESPUBLIC FINANCE FINANCIAL MANAGEMENT FISCAL ADJUSTMENTS FISCAL POLICY FISCAL REFORMS FISCAL MANAGEMENT ECONOMIC CRISIS CONSTITUTIONAL LAW PUBLIC SECTOR MANAGEMENT ECONOMIC STABILIZATION TAX REVENUES PUBLIC EXPENDITURES DEVELOPMENT CONSTRAINTS BUDGETARY PROCESS SOCIAL ACTION RISK MANAGEMENT DECENTRALIZATION REFORM POLICY HUMAN RESOURCES DEVELOPMENT Afghanistan's public financial management (PFM) system achieved significant improvements between June 2005 and December 2007. Among 28 performance indicators, 18 indicators improved, two indicators deteriorated, and eight indicators remained unchanged. Among three indicators of donor practices, two deteriorated and one remained unchanged. In relation to other countries for which Public Expenditure and Financial Accountability (PEFA) assessments have been conducted, Afghanistan's ratings are better than the average for other low-income countries and in some areas better than the average for middle-income countries. The operating budget is credible as funding from domestic revenues and donors has been stable. However, the gap between the budget and realization remains significant in the development budget expenditures. The comprehensiveness of the budget is generally good, although reporting and especially transparency should be improved. However, fiscal risk oversight of state-owned enterprises and municipalities is practically non-existent and thus problematic. The budget process is based on multi-year fiscal planning and comparatively detailed budgeting at the level of ministries and agencies, but so far has lacked the necessary strategic prioritizations of resources by the cabinet early in the process. Payroll processing is highly decentralized which contributes to timely updates of payroll and reconciliation of personnel and payroll records. Access to a number of provinces by the external auditor and the Afghanistan Reconstruction Trust Fund (ARTF) monitoring agent is hampered by security concerns. External audit of donor funding is conducted according to acceptable standards, but the quality of review of the annual budget statement and of regulatory audits needs to be improved. Arrangements are in place for the effective internal audit of treasury and revenue operations of government, but capacity for internal audit in the line ministries is still very weak. 2012-06-14T18:45:51Z 2012-06-14T18:45:51Z 2008-06 http://documents.worldbank.org/curated/en/2008/06/9655873/afghanistan-public-financial-management-performance-assessment http://hdl.handle.net/10986/8062 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Other Financial Sector Study Economic & Sector Work South Asia Afghanistan |