Afghanistan : Public Financial Management and Accountability Assessment
This document reports on a public financial management performance assessment (PFMPA) for the Government of Afghanistan (GoA). The assessment was conducted with the particular objective of updating the PFMPA published in June 2008 to provide the Go...
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| Format: | Country Financial Accountability Assessment |
| Language: | English en_US |
| Published: |
Washington, DC
2014
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| Online Access: | http://documents.worldbank.org/curated/en/2013/08/18525716/afghanistan-public-financial-management-accountability-assessment http://hdl.handle.net/10986/16684 |
| Summary: | This document reports on a public
financial management performance assessment (PFMPA) for the
Government of Afghanistan (GoA). The assessment was
conducted with the particular objective of updating the
PFMPA published in June 2008 to provide the GoA with an
objective, indicator led assessment of the public financial
management (PFM) system in a concise and standardized
manner, to form an updated understanding of the overall
fiduciary environment of the PFM system, and to assist in
identifying those areas in need of further reform and
development. The assessment provides a common information
pool with establishment of new baselines against which
further progress in PFM development can be assessed. The
scope of the assessment is the on-budget activities of the
national level budget entities. For the purposes of this
report, on budget refers to all operations, including donor
financed programs and project financing, and their intended
use, which are under the full control of the GoA and are
reported in the budget documentation. This is comprehensive
of most of Afghanistan's general government sector
financial operations since most general government sector
revenue and expenditure is on budget and, as a unitary
state, there are no provincial governments, while
municipalities have very limited service provision
responsibilities and resource. This assessment report is
structured as follows: chapter one gives introduction;
chapter two provides country background and contextual
information with regard to the economic situation as well as
the legal and institutional framework supporting PFM;
chapter three provides the detailed analysis of the 28 GoA
related and three donor related performance indicators; and
chapter four provides a brief description of the GoA's
PFM reform process in recent years and the current PFM
reform agenda. |
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