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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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

id	okr-10986-8392
recordtype	oai_dc
spelling	okr-10986-83922021-04-23T14:02:40Z Guatemala : Country Financial Accountability and Procurement Assessment Report (CFAA/CPAR) World Bank 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 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. 2012-06-19T13:57:57Z 2012-06-19T13:57:57Z 2005-06 http://documents.worldbank.org/curated/en/2005/06/8419946/guatemala-country-financial-accountability-procurement-assessment-report-cfaacpar http://hdl.handle.net/10986/8392 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Country Financial Accountability Assessment Economic & Sector Work Latin America & Caribbean America Central America Guatemala
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	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
spellingShingle	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 World Bank Guatemala : Country Financial Accountability and Procurement Assessment Report (CFAA/CPAR)
geographic_facet	Latin America & Caribbean America Central America Guatemala
description	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.
format	Economic & Sector Work :: Country Financial Accountability Assessment
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Guatemala : Country Financial Accountability and Procurement Assessment Report (CFAA/CPAR)
title_short	Guatemala : Country Financial Accountability and Procurement Assessment Report (CFAA/CPAR)
title_full	Guatemala : Country Financial Accountability and Procurement Assessment Report (CFAA/CPAR)
title_fullStr	Guatemala : Country Financial Accountability and Procurement Assessment Report (CFAA/CPAR)
title_full_unstemmed	Guatemala : Country Financial Accountability and Procurement Assessment Report (CFAA/CPAR)
title_sort	guatemala : country financial accountability and procurement assessment report (cfaa/cpar)
publisher	Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2005/06/8419946/guatemala-country-financial-accountability-procurement-assessment-report-cfaacpar http://hdl.handle.net/10986/8392
_version_	1764405640008040448

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

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