Guatemala : Country Financial Accountability and Procurement Assessment Report (CFAA/CPAR)

Guatemala : Country Financial Accountability and Procurement Assessment Report (CFAA/CPAR)

This Country Financial Accountability and Procurement Assessment Report (CFMCPAR) analyzes the Government's fiduciary responsibility to manage public resources through transparent institutions and efficient systems of budgeting and procurement. Accordingly, the recommendations contained in this...

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Bibliographic Details
Main Author: World Bank
Format: Country Financial Accountability Assessment
Language:English
en_US
Published: Washington, DC 2012
Subjects:
ACCESS TO INFORMATION
PAYMENT SYSTEM
PERFORMANCE BUDGETING
PERFORMANCE INDICATORS
PERFORMANCE MANAGEMENT
PERSONNEL EXPENDITURES
PERSONNEL MANAGEMENT
POLICY FORMULATION
POVERTY REDUCTION
PRIVATE FUNDS
PRIVATE SECTOR
PROCUREMENT ASSESSMENT
PROCUREMENT DATA
PROCUREMENT OF GOODS
PROCUREMENT POLICY
PROGRAMS
PUBLIC ACCOUNTS
PUBLIC DEBT
PUBLIC EMPLOYEES
PUBLIC EMPLOYMENT
PUBLIC ENTERPRISE
PUBLIC ENTERPRISES
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE REVIEW
PUBLIC EXPENDITURES
PUBLIC FINANCE
PUBLIC FINANCES
PUBLIC FINANCIAL MANAGEMENT
PUBLIC FINANCIAL MANAGEMENT SYSTEMS
PUBLIC FUNDS
PUBLIC GOODS
PUBLIC INVESTMENT
PUBLIC INVESTMENT PROGRAM
PUBLIC MONEY
PUBLIC OFFICIALS
PUBLIC PROCUREMENT
PUBLIC RESOURCES
PUBLIC REVENUES
PUBLIC SECTOR
PUBLIC SECTOR ENTITY
PUBLIC SECTOR MANAGEMENT
PUBLIC SERVICE
PUBLIC SERVICES
REFORM ACTIONS
REFORM PROCESS
REFORM PROGRAM
REGULATORY FRAMEWORK
RESOURCE ALLOCATION
RESOURCE FLOWS
RESOURCE MANAGEMENT
SECTOR BUDGETS
SECTOR MANAGERS
SECTORAL EXPENDITURE
SERVICE DELIVERY
SOCIAL FUNDS
SOCIAL SECURITY
STATE BUDGET
STATED OBJECTIVE
STRATEGIC PLANS
TAX ADMINISTRATION
TAX BASE
TAX EFFORT
TAX REVENUE
TAX REVENUES
TOTAL EXPENDITURE
TOTAL EXPENDITURES
TRANSPARENCY
TREASURY MANAGEMENT
Online Access:http://documents.worldbank.org/curated/en/2005/06/8419946/guatemala-country-financial-accountability-procurement-assessment-report-cfaacpar
http://hdl.handle.net/10986/8392
Description
Summary:This Country Financial Accountability and Procurement Assessment Report (CFMCPAR) analyzes the Government's fiduciary responsibility to manage public resources through transparent institutions and efficient systems of budgeting and procurement. Accordingly, the recommendations contained in this report seek to identify areas where public financial management (PFM) can be improved with the goal of strengthening fiscal discipline. Chapter 2 describes the PFM legal and institutional framework, Chapter 3 looks into the process of budget formulation and its reliability, Chapter 4 examines treasury and budget execution management, Chapter 5 discusses procurement management, Chapter 6 evaluates the arrangements for fiscal reporting and external oversight, and Chapter 7 presents the main conclusions and suggests priorities for action.

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