Workshop Session I: Public Expenditure Financial Accountability (PEFA) Assessment

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Workshop Session I: Public Expenditure Financial Accountability (PEFA) Assessment Frans Ronsholt, Head, PEFA Secretariat and Franck Bessette, PFM Expert PEFA Secretariat The first session presents the background, objectives and activities of the PEFA program as well as the content and methodology of the PFM Performance Measurement Framework. The session also discusses implementation issues and global adoption of the Framework

Economy & Finance Technology Business

The PEFA Initiative & PFM Performance Measurement Framework ICGFM Conference Miami – May 21, 2009 PEFA Secretariat

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Budget credibility ,[object Object],[object Object],External scrutiny and audit Accounting, Recording, Reporting Predictability and control in Budget Execution Policy Based budgeting C. Budget Cycle PI-11 to 28 D. Donor Practices D-1 to 3 Comprehensiveness and Transparency STRUCTURE OF THE PERFORMANCE INDICATOR SET B. Cross-cutting features PI-5 to 10

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Important Steps of a Typical Process 0. Agree the intention to undertake a PEFA based assessment 1. Agree purpose, scope and stakeholder roles 2. Prepare TOR 3. Mobilize assessment team 4. Introduction workshop for stakeholders 5. Review of existing information 6. Inception Report 7. Main field work 8. 1 st Draft Report 9. Quality Review 10. Supplementary field work 11. Draft Final Report 12. Presentation seminar 13. Final report 14. Use of the report for reform dialogue

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Workshop Session II: Public Expenditure Financial Accountability (PEFA) Assessment Frans Ronsholt, Head, PEFA Secretariat and Franck Bessette, PFM Expert PEFA Secretariat The second session looks at the potential for use of PFM assessments based on the PEFA Framework for reform formulation, country comparison and monitoring of reform results over time. Each session will be completed with a small case study for participants to work.

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This presentation investigates why repeated Public Expenditure and Financial Accountability (PEFA) assessments of some government public financial management (PFM) systems often result in continuing low scores for some PFM performance indicators (PIs). It highlights the importance of good PFM and suggests the ongoing recording of low PI scores in numerous repeated PEFA assessments may arise because the identification of the broader institutional causes of poor PFM performance is currently excluded from the PEFA methodology. Consequently, PFM reform programmes designed at present following PEFA assessments may not necessarily address the institutional causes of poor PFM performance. A change to the PEFA methodology is recommended by way of the introduction of wider institutional assessments, where appropriate, to ensure action is taken in PFM reform programmes to tackle identified institutional causes of poor PFM performance.

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Session d’Atelier I: Evaluation de la Responsabilité Financière des Dépenses Publiques (PEFA) Frans Ronsholt, Directeur, Secrétariat PEFA et Franck Bessette, Spécialiste PFM, Secrétariat PEFA Cette première session présente le contexte, les objectifs et les activités du programme PEFA, aussi bien que le contenu et la méthodologie du Système de Mesure de la Performance du PFM. La session discute également des questions de mise en oeuvre et d’adoption globale du Système.

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Este documento resume tres proyectos que buscan mejorar la movilización de recursos nacionales en Afganistán, Vietnam y Túnez. En Afganistán, el proyecto ATAR está automatizando los procedimientos aduaneros, gestionando el riesgo y estableciendo estándares de auditoría y conducta. En Vietnam, el proyecto GIG está promoviendo altos estándares en las compras públicas. Y en Túnez, el proyecto TCP está apoyando la reforma fiscal a través del análisis de políticas.

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icgfmconference

This document summarizes presentations from three USAID-funded projects working to improve domestic resource mobilization: 1) The Afghanistan Trade and Revenue Project is working to modernize customs procedures through electronic payments, risk-based inspections, internal audits, and professional standards to increase revenue collection. 2) The Vietnam Governance for Inclusive Growth Project is promoting high procurement standards to comply with trade agreements and strengthen transparency, including revising laws, training officials, and expanding e-procurement. 3) The Tunisia Tax and Customs Reform Activity used modeling and analysis to develop reforms simplifying taxes and customs duties that were included in the 2016 Finance Law, and it aims to establish a Fiscal Analysis Unit to

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icgfmconference

Institutional transparency is key to preventing corruption. When corporate records, court documents, government procurement records, and media are publicly accessible online, it allows companies to thoroughly research potential partners and identify "red flags" like obscure ownership structures, corruption allegations, or ties to government officials. However, transparency varies greatly between countries and even within countries. In Brazil, for example, corporate records availability ranges from comprehensive online databases to only being available on-site for a fee. Where transparency is lacking, it constrains the private sector's ability to conduct proper due diligence and avoid corrupt partners and transactions.

Day3 sp3-4 georgetown-panelyonatonmorse_en

icgfmconference

This document summarizes a political scientist's perspective on corruption from an international conference on governmental financial management. It discusses how corruption is correlated with levels of economic development, political institutions, economic rents, bureaucratic and political incentives, taxation systems, customs agencies, and budget management processes. Potential solutions are outlined like reforming laws and procedures, increasing transparency, oversight, and technology, and strengthening institutions.

Day3 sp3-2 georgetown-paneltomcardamone_en

icgfmconference

The document discusses how capturing illicit financial flows can help fund achieving the UN's Sustainable Development Goals. It notes that $1 trillion in illicit capital leaves developing countries annually, contributing to an estimated $2.5 trillion annual funding gap for the Goals. While political will exists to reduce these flows, misinvoiced trade accounts for $878 billion per year. The document introduces a Trade Misinvoicing Assessment System (TMAS) that analyzes pricing data to help customs officials identify misinvoiced goods shipments, which could help capture more revenue domestically and close the funding gap.

Day3 sp3-1 georgetown-paneljodivittori_en

icgfmconference

This document discusses how natural resources are embedded within many of the UN's Sustainable Development Goals (SDGs) and how corruption is often linked to countries that rely heavily on natural resource exports. It notes that while there is no standalone "natural resources" SDG, natural resources relate to goals around ending poverty, achieving food security, access to clean water and affordable energy, sustainable economic growth, reducing inequality, sustainable consumption and production, climate action, and more. It then outlines how corruption is more common in countries with weak institutions that rely on natural resource exports, especially oil, and explains some of the political and economic factors that can contribute to this "resource curse". The document concludes by noting increased calls for transparency and accountability in

Day3 sp2 nov 6 draft icgfm-wuertz_fr

icgfmconference

Day3 sp2 nov 6 draft icgfm-wuertz_sp

icgfmconference

La iniciativa de Addis Ababa busca que los países recauden más fondos domésticos para alcanzar los Objetivos de Desarrollo Sostenible. Desde la conferencia de Addis Ababa en 2015, varios países y organizaciones han trabajado para mejorar la recaudación de impuestos domésticos, como Rwanda que se unió a la iniciativa y Afganistán que comenzó un programa de recaudación de impuestos domésticos. Otras áreas de enfoque incluyen la erosión de la base imponible y la transferencia de beneficios

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icgfmconference

The document summarizes the Addis Tax Initiative agreed upon at the Third International Conference on Financing for Development. The initiative is a partnership to improve domestic resource mobilization by encouraging donors to increase funding for tax systems and developing countries to raise tax revenues to fund development goals. Several countries and organizations have signed on to the initiative and some progress has been made through diagnostic tools and programs in countries like Rwanda and Afghanistan. Other related efforts on base erosion, tax incentives, and private sector participation are also discussed.

Day3 sp1 wright-membership_benefits_dec2015_fr

icgfmconference

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Day3 sp1 wright-membership_benefits_dec2015_en

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The International Consortium on Governmental Financial Management (ICGFM) is a non-profit founded in 1978 that brings together leaders and practitioners in public financial management from local, state/provincial, and national governments. It facilitates sharing best practices and thought leadership in PFM through biannual conferences, an international journal, surveys, and a speaker series. Membership includes sustaining organizations, organizational members like governments and non-profits, and individual practitioners and specialists.

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Day2 sp5 23.10.2015-presentation-stateaid_taxationanddevelopmentinukraine_ief...

icgfmconference

1) El documento analiza las formas de asistencia estatal y apoyo presupuestario a la economía de Ucrania, incluidos subsidios, exenciones impositivas, garantías estatales y proyectos de inversión. 2) Se describe la Ley de Ucrania sobre la asistencia estatal a entidades comerciales, que establece criterios para evaluar diferentes categorías de asistencia como apoyo a PYMEs, capacitación laboral y desarrollo regional. 3) Los datos muestran que entre 2011-2014, los subsidios y

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icgfmconference

This document discusses Ukraine's tax reform efforts to support economic development. Key measures of the 2014 tax reform focused on increasing budget revenues through expanding excise taxes and property taxes. Rates for corporate and personal income taxes were also increased. However, the reform also aimed to enhance entrepreneurship by reducing some tax benefits and making the tax system more transparent and efficient to improve the business climate. Overall, the tax changes helped address fiscal consolidation but further reforms are still needed to minimize taxes' negative impact on growth and bring more business out of the shadow economy.

Day2 sp4 pres-washington_elettore_en

icgfmconference

The document summarizes the fiscal policies and transparency initiatives of the Cordoba Province government in Argentina. It discusses efforts to improve transparency through legal reforms, quality management systems, and new technologies. Key policies and programs include joining the Fiscal Responsibility Regime in 2004, passing the Financial Administration Law in 2003, creating regulatory compendiums, and adopting Resolution 364/09 to establish transparency policies. The province also publishes information through its transparency portal, citizen budget, audits, and sustainability reports to encourage public participation in fiscal management.

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TechnoXander Confirmation of Payee Product Pack 1.pdf

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Confirmation of Payee (CoP) is a vital security measure adopted by financial institutions and payment service providers. Its core purpose is to confirm that the recipient’s name matches the information provided by the sender during a banking transaction, ensuring that funds are transferred to the correct payment account. Confirmation of Payee was built to tackle the increasing numbers of APP Fraud and in the landscape of UK banking, the spectre of APP fraud looms large. In 2022, over £1.2 billion was stolen by fraudsters through authorised and unauthorised fraud, equivalent to more than £2,300 every minute. This statistic emphasises the urgent need for robust security measures like CoP. While over £1.2 billion was stolen through fraud in 2022, there was an eight per cent reduction compared to 2021 which highlights the positive outcomes obtained from the implementation of Confirmation of Payee. The number of fraud cases across the UK also decreased by four per cent to nearly three million cases during the same period; latest statistics from UK Finance. In essence, Confirmation of Payee plays a pivotal role in digital banking, guaranteeing the flawless execution of banking transactions. It stands as a guardian against fraud and misallocation, demonstrating the commitment of financial institutions to safeguard their clients’ assets. The next time you engage in a banking transaction, remember the invaluable role of CoP in ensuring the security of your financial interests. For more details, you can visit https://technoxander.com.

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13 Jun 24 ILC Retirement Income Summit - slides.pptx

ILC- UK

ILC's Retirement Income Summit was hosted by M&G and supported by Canada Life. The event brought together key policymakers, influencers and experts to help identify policy priorities for the next Government and ensure more of us have access to a decent income in retirement. Contributors included: Jo Blanden, Professor in Economics, University of Surrey Clive Bolton, CEO, Life Insurance M&G Plc Jim Boyd, CEO, Equity Release Council Molly Broome, Economist, Resolution Foundation Nida Broughton, Co-Director of Economic Policy, Behavioural Insights Team Jonathan Cribb, Associate Director and Head of Retirement, Savings, and Ageing, Institute for Fiscal Studies Joanna Elson CBE, Chief Executive Officer, Independent Age Tom Evans, Managing Director of Retirement, Canada Life Steve Groves, Chair, Key Retirement Group Tish Hanifan, Founder and Joint Chair of the Society of Later life Advisers Sue Lewis, ILC Trustee Siobhan Lough, Senior Consultant, Hymans Robertson Mick McAteer, Co-Director, The Financial Inclusion Centre Stuart McDonald MBE, Head of Longevity and Democratic Insights, LCP Anusha Mittal, Managing Director, Individual Life and Pensions, M&G Life Shelley Morris, Senior Project Manager, Living Pension, Living Wage Foundation Sarah O'Grady, Journalist Will Sherlock, Head of External Relations, M&G Plc Daniela Silcock, Head of Policy Research, Pensions Policy Institute David Sinclair, Chief Executive, ILC Jordi Skilbeck, Senior Policy Advisor, Pensions and Lifetime Savings Association Rt Hon Sir Stephen Timms, former Chair, Work & Pensions Committee Nigel Waterson, ILC Trustee Jackie Wells, Strategy and Policy Consultant, ILC Strategic Advisory Board

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TechnoXander Confirmation of Payee Product Pack 1.pdf

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