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

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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.

Economy & Finance Education Technology

Use of PEFA assessments ICGFM Conference Miami – May 21, 2009 PEFA Secretariat

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Implement PFM reforms Recommend PFM reform measures Identify main PFM weaknesses High level performance overview Coverage of PFM Performance Report in the PFM Reform Cycle Investigate underlying causes Formulate PFM reform program Identify main PFM weaknesses Recommend PFM reform measures PFM-PR

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Reporting on Progress Made Indicator Score 2005 Score 2007 Performance change Other factors PI-1 C B Performance appears improved based on 2005: last deviations 6%, 11%, 18% 2007: 5%, 11%, 6% Not clear if all external project funds were excluded from data for 2005 assessment but probably insignificant issue. PI-4 (i) A C Performance change is uncertain, despite reported arrears increase from 1% in 2005 to 6% in 2007. 2005 assessment used data on pending payment orders only, not overdue invoices.

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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

The need for improvement in Public Expenditure and Financial Accountability (...

John Leonardo

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.

Day 2 (1615) Theme 6c Ronsholt

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The document discusses the PEFA Framework, a tool for monitoring government performance. It was established in 2001 by seven agencies to promote results-oriented public financial management systems and harmonized PFM analytical work. The PEFA Framework uses 31 indicators to assess a country's entire budget management cycle and provides a performance report with scores on a 4-point scale. Countries can use PEFA assessments to inform reforms, monitor progress, and compare performance over time. Over 70 countries have completed assessments with many seeing improvements identified by earlier assessments. The PEFA Secretariat provides support to users through guidance, training, and quality reviews of assessment reports.

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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.

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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

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icgfmconference

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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.

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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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icgfmconference

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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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In a tight labour market, job-seekers gain bargaining power and leverage it into greater job quality—at least, that’s the conventional wisdom. Michael, LMIC Economist, presented findings that reveal a weakened relationship between labour market tightness and job quality indicators following the pandemic. Labour market tightness coincided with growth in real wages for only a portion of workers: those in low-wage jobs requiring little education. Several factors—including labour market composition, worker and employer behaviour, and labour market practices—have contributed to the absence of worker benefits. These will be investigated further in future work.

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1. Use of PEFA assessments ICGFM Conference Miami – May 21, 2009 PEFA Secretariat

5. Implement PFM reforms Recommend PFM reform measures Identify main PFM weaknesses High level performance overview Coverage of PFM Performance Report in the PFM Reform Cycle Investigate underlying causes Formulate PFM reform program Identify main PFM weaknesses Recommend PFM reform measures PFM-PR

7. Purposes of Standard Diagnostic Tools

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18. Reporting on Progress Made Indicator Score 2005 Score 2007 Performance change Other factors PI-1 C B Performance appears improved based on 2005: last deviations 6%, 11%, 18% 2007: 5%, 11%, 6% Not clear if all external project funds were excluded from data for 2005 assessment but probably insignificant issue. PI-4 (i) A C Performance change is uncertain, despite reported arrears increase from 1% in 2005 to 6% in 2007. 2005 assessment used data on pending payment orders only, not overdue invoices.

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

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