Public Expenditure and Financial Accountability Assessment : Nepal PFM Performance Assessment II

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作者：

Government of Nepal Ministry of Finance

来源地址：

http://hdl.handle.net/10986/22368

关键词：

BASIC SERVICES;  ANNUAL REPORT;  BUDGET MANAGEMENT;  SUSTAINABILITY ANALYSIS;  ECONOMIC GROWTH;  DOMESTIC REVENUE;  ACCOUNTING;  CIVIL SERVANTS;  ANNUAL REPORTS;  DEBT MANAGEMENT;  CENTRAL BUDGET;  REVENUES;  BUDGET SUPPORT;  FISCAL EXPENDITURES;  CAPACITY BUILDING;  FINANCIAL STATEMENT;  EXPENDITURE PLANS;  FISCAL RISK;  PUBLIC FINANCIAL MANAGEMENT;  MUNICIPALITIES;  MEDIUM-TERM EXPENDITURE FRAMEWORK;  CHART OF ACCOUNTS;  PUBLIC SECTOR ACCOUNTING;  ASSESSMENT PROCESS;  BUDGET MANAGERS;  TOTAL EXPENDITURE;  PERFORMANCE INDICATORS;  FINANCIAL PROGRAM;  EXTERNAL AUDITS;  EXPENDITURE FRAMEWORK;  FISCAL YEARS;  GOVERNMENT FINANCE STATISTICS;  EXCHANGE RATES;  DEBT;  FISCAL AGGREGATE;  FISCAL RISKS;  REVENUE GROWTH;  PUBLIC FINANCE;  DOMESTIC DEBT;  EXTERNAL ASSISTANCE;  BUDGET DOCUMENTATION;  EXTERNAL AUDIT;  CAPITAL EXPENDITURE;  SERVICE DELIVERY;  BUDGET PLANNING;  CENTRAL GOVERNMENT EXPENDITURE;  FISCAL DEFICIT;  ANNUAL BUDGET FORMULATION;  EXPENDITURE CONTROL;  MACROECONOMIC ENVIRONMENT;  ANNUAL TARGETS;  AUDITORS;  FINANCIAL TRANSACTIONS;  TRANSPARENCY;  BUDGET PROCESS;  PUBLIC EXPENDITURE;  CONFLICTS OF INTEREST;  PUBLIC ACCOUNTS;  PUBLIC ENTERPRISES;  CENTRAL GOVERNMENT;  GOVERNMENT EXPENDITURE;  FISCAL CONTRACTION;  FISCAL YEAR;  BLOCK GRANTS;  NATIONAL PLANNING;  EXPENDITURE CEILINGS;  EXPENDITURE TRACKING;  BUDGET COVERAGE;  BUDGET INFORMATION;  AGGREGATE FISCAL DISCIPLINE;  AGGREGATE FISCAL FRAMEWORK;  ECONOMIES OF SCALE;  FISCAL PRUDENCE;  SUPREME AUDIT INSTITUTIONS;  INTERNAL CONTROL;  ALLOCATION;  FINANCIAL ASSETS;  TAXPAYERS;  PERFORMANCE ASSESSMENT;  UNCERTAINTY;  FINANCIAL ACCOUNTABILITY;  EXPENDITURE CATEGORIES;  CASH BALANCES;  QUALITY ASSURANCE;  FISCAL ACTIVITIES;  BUDGET DISCUSSION;  ROLLING MEDIUM-TERM EXPENDITURE FRAMEWORK;  BUDGET PREPARATION;  FISCAL DISCIPLINE;  DEBT SUSTAINABILITY;  COMPTROLLER GENERAL;  PERFORMANCE AUDITING;  PERFORMANCE IMPROVEMENT;  FINANCIAL SECTOR;  OUTCOMES;  CASH FLOW;  FISCAL POSITION;  AUDIT INSTITUTIONS;  FINANCIAL REPORTS;  SOCIAL EXPENDITURE;  COMPETITION;  FISCAL DATA;  PUBLIC OFFICIALS;  BUDGETARY POLICY;  DEFICIT;  REGULATORY FRAMEWORK;  AGGREGATE REVENUE;  BUDGET CYCLE;  GOVERNMENT EXPENDITURES;  RESOURCE ALLOCATIONS;  PUBLIC PROCUREMENT;  FINANCIAL MANAGEMENT;  BUDGET PROPOSAL;  MEDIUM-TERM EXPENDITURE;  PUBLIC SECTOR;  REVENUE FORECASTING;  DATA COLLECTION;  LIQUIDITY;  PROGRAMS;  SERVICES;  TAX COLLECTION;  FINANCIAL MANAGEMENT INFORMATION;  INFRASTRUCTURE DEVELOPMENT;  STRATEGIC ALLOCATION OF RESOURCES;  FINANCIAL STATEMENTS;  ECONOMIC POLICY;  REALLOCATIONS;  NATIONAL GOVERNMENTS;  INCOME TAX;  BUDGET FORMULATION;  INFLATION;  DEFICIT FINANCING;  BUDGET;  POVERTY REDUCTION;  CENTRAL BANK;  ADMINISTRATIVE REFORMS;  PERFORMANCE MEASUREMENT;  FISCAL POLICIES;  BUDGET CREDIBILITY;  BUDGET SIZE;  SOCIAL SERVICE;  AUDITOR GENERAL;  EFFICIENCY GAINS;  BUDGET IMPLEMENTATION;  APPROPRIATION;  BUDGET EXECUTION;  FISCAL RELATIONS;  BUDGET PREPARATION PROCESS;  TREASURY MANAGEMENT;  SOCIAL SECURITY;  TAX REVENUES;  GROSS DOMESTIC PRODUCT;  ALLOCATION OF RESOURCES;  AGGREGATE EXPENDITURE;  PUBLIC INVESTMENT;  TAXES;  ACCESS TO INFORMATION;  EXPENDITURE;  BUDGETARY OPERATIONS;  ACCOUNTABILITY;  BUDGET EXPENDITURE;  PROGRAM CLASSIFICATION;  BUDGETARY IMPACT;  PUBLIC SECTOR ENTITIES;  FISCAL FRAMEWORK;  BUDGET DATA;  FISCAL INFORMATION;  GOVERNMENT FINANCE;  BUDGETS;  REVENUE POLICY;  EXPENDITURES;  EXPENDITURE POLICY;  FISCAL OUTTURN;  ORGANIZATIONAL STRUCTURE;  PUBLIC EXPENDITURE TRACKING;  TAX EXPENDITURES;  FINANCIAL MANAGEMENT INFORMATION SYSTEM;  FOREIGN EXCHANGE;  STRATEGIC ALLOCATION;  DISCRETIONARY POWER;  QUALITY CONTROL;  TAX REVENUE;  REVENUE ASSIGNMENTS;  BUDGET LAW;  BUDGET OUTTURNS;  ANNUAL BUDGET;  SUPREME AUDIT INSTITUTION;  INTERNAL AUDIT;  MINISTRY OF FINANCE;  TAX SYSTEM;  FINANCIAL INFORMATION;  BUSINESS PLANS;  PERFORMANCE INDICATOR;  BUDGET OUTCOMES;  EXTERNAL DEBT;  TAX PAYMENTS;  BUDGET OUTTURN;  PERFORMANCE MEASURES;  BUDGET FRAMEWORK;  EXCHANGE RATE;  DEBT SERVICING;  BUDGET REVIEW;  AGGREGATE FISCAL;  LEGISLATIVE SCRUTINY;  PROGRAM BUDGETS;  BUDGET FORMULATION PROCESS;  EXPENDITURE PROGRAMS;  PROGRAM BUDGETING;  BUDGET INSTITUTIONS;  Report; 

年份：

2015

出版地：

Washington,USA

语种：

English

摘要：

The objective of this assessment is to update the public expenditure and financial accountability (PEFA) assessment published in early 2008. The assessment is expected to assist the Government of Nepal to: (a) establish indicator led assessment of the country’s public financial management (PFM) system, (b) update the fiduciary environment of the PFM systems and processes of the country, and (c) assist in identifying those parts of the PFM system that may need further reform and development. The institutional and organizational approach taken by the Government of Nepal ensured coordination among various government institutions. The assessment included collection of additional documentation, including meeting minutes, and interviews with government counterpart teams and main stakeholders. The report was updated and refined following advice from a World Bank team. A specialist in the use of PEFA methodology assisted in the later drafts and visited Nepal in August 17-20, 2014. Meetings were held with the PEFA Secretariat at the Financial Comptroller General Office (FCGO) and with the Ministry of Finance (MoF) Budget Division. This final draft of the report addresses all the comments received up to November 31, 2014. The findings of the assessment were shared with the donors in September 2014 and their comments assisted the finalization of the draft report. The World Bank also provided continuous quality control support.