The Islamic Republic of Iran : Report on Public Financial Management, Procurement, and Expenditure Systems in Iran

This review aims to describe, and to the extent possible, analyze public expenditure management systems in Iran, including those involved in budget formulation and execution, financial management, procurement, and oversight (but not the management of the civil service). As such, it contains elements...

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Bibliographic Details
Main Author:	World Bank
Format:	Other Public Sector Study
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCOUNTING AMOUNTS ANNUAL BUDGET ANNUAL BUDGET FORMULATION APPROPRIATIONS BLOCK GRANTS BORROWING BUDGET BUDGET ALLOCATION BUDGET BILL BUDGET CIRCULAR BUDGET COVERAGE BUDGET DOCUMENT BUDGET DOCUMENTS BUDGET EXECUTION BUDGET EXPENDITURES BUDGET FORMULATION BUDGET FORMULATION PROCESS BUDGET LAW BUDGET MANAGEMENT BUDGET POLICIES BUDGET PREPARATION BUDGET PROCESS BUDGET PROPOSAL BUDGET PROPOSALS BUDGET REFORM BUDGET REPORTING BUDGET REQUEST BUDGET REVIEW BUDGET SYSTEM BUDGETARY FUNDS BUDGETARY MANAGEMENT BUDGETARY RESOURCES BUDGETARY SYSTEM CAPACITY BUILDING CAPITAL BUDGETS CAPITAL PROJECTS CAPITAL SPENDING CASH MANAGEMENT CENTRAL AGENCIES CENTRAL ALLOCATION CENTRAL BANK CENTRAL GOVERNMENT CENTRAL GOVERNMENT BUDGET CENTRAL GOVERNMENT SPENDING CIVIL SERVICE DEBT DEBT RATIO ECONOMIC POLICIES EXPENDITURE CEILINGS EXPENDITURE CONTROLS EXTERNAL AUDIT EXTERNAL AUDITORS FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL CONTROL FINANCIAL CONTROLLERS FINANCIAL CONTROLS FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT STAFF FISCAL DISCIPLINE FISCAL MANAGEMENT FISCAL TRANSPARENCY GOVERNMENT DEBT GOVERNMENT LIABILITIES GOVERNMENT REVENUES IMPORT TARIFFS INCOME INCOME TAX INFLATION INSTITUTIONAL ARRANGEMENTS INSURANCE INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL CONTROL INTERNAL CONTROLS LOAN GUARANTEES MACROECONOMIC PERFORMANCE MEDIUM-TERM EXPENDITURE FRAMEWORK MIDDLE EAST MINISTRY OF FINANCE MUNICIPAL GOVERNMENTS MUNICIPALITIES PERFORMANCE MONITORING PORTS PRIVATE SECTOR PROVINCIAL GOVERNMENTS PUBLIC PUBLIC ACCOUNTS PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE ANALYSIS PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT SYSTEMS PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE WORK PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FUNDING PUBLIC FUNDS PUBLIC INSTITUTIONS PUBLIC ORGANIZATIONS PUBLIC PENSION PUBLIC POLICY PUBLIC PROCUREMENT PUBLIC PROCUREMENT LAW PUBLIC RESOURCES PUBLIC REVENUES PUBLIC SECTOR PUBLIC SECTOR EMPLOYMENT PUBLIC SECTOR GOVERNANCE PUBLIC SECTOR PERFORMANCE PUBLIC SECTOR SPECIALIST PUBLIC SERVICES PUBLIC SPENDING RESOURCE ALLOCATION ROADS SOCIAL WELFARE STATE OWNED ENTERPRISES TAX TAX COLLECTION TAX RATES
Online Access:	http://documents.worldbank.org/curated/en/2005/11/6527795/iran-report-public-financial-management-procurement-expenditure-systems-iran http://hdl.handle.net/10986/8360

Description
Summary:	This review aims to describe, and to the extent possible, analyze public expenditure management systems in Iran, including those involved in budget formulation and execution, financial management, procurement, and oversight (but not the management of the civil service). As such, it contains elements of a Public Expenditure Review, a Country Financial Accountability Assessment, and a Country Procurement Assessment Report. The report stops short of recommending additional or different reforms or action programs, pending further collaborative work within the agreed multiyear program. This report presents a baseline of understanding, bolstered by selected analytical and comparative diagnoses, on which the Bank can begin to tailor its work with Iran in the area of public financial management. The main chapters of the report thus summarize the size, structure, and functioning of the Iranian budget system, covering public spending performance, resource allocation, and expenditure execution. The final chapter contains a framework for assessing public financial risk in Iran, which summarizes the salient risk characteristics of the Iranian system and efforts to attenuate them. This framework could provide an agenda for future discussions on follow-up work.

The Islamic Republic of Iran : Report on Public Financial Management, Procurement, and Expenditure Systems in Iran

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