Iraq Public Expenditure and Institutional Assessment, Volume 2 : Public Expenditure and Financial Accountability Assessment, Public Financial Management Report
The public expenditure and institutional assessment (PEIA) were motivated by a number of factors. First, both the Government of Iraq (GoI) and its international development partners have recognized the critical importance of sound management of Ira...
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| Format: | Report |
| Language: | English en_US |
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Washington, DC
2017
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| Online Access: | http://documents.worldbank.org/curated/en/406501468038661877/Public-expenditure-and-financial-accountability-PEFA-assessment-public-financial-management-report http://hdl.handle.net/10986/28210 |
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okr-10986-28210 |
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oai_dc |
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Digital Repository |
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Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCESS TO INFORMATION ACCOUNTING ACCOUNTING SYSTEM ADMINISTRATIVE EXPENDITURE AGGREGATE BUDGET AGGREGATE EXPENDITURE AGGREGATE FISCAL AGGREGATE REVENUE ANNUAL BUDGET ANNUAL BUDGET PROCESS ANNUAL BUDGETS ANNUAL FINANCIAL STATEMENTS ANNUAL REPORTS APPROPRIATION BUDGET BILL BUDGET CIRCULAR BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET CREDIBILITY BUDGET CYCLE BUDGET DATA BUDGET DEFICIT BUDGET DOCUMENTATION BUDGET EXECUTION BUDGET FORMULATION BUDGET HOLDERS BUDGET IMPLEMENTATION BUDGET LAW BUDGET OUTTURN BUDGET PERIOD BUDGET PREPARATION BUDGET PREPARATION PROCESS BUDGET PROPOSAL BUDGET PROPOSALS BUDGET REQUEST BUDGET SUBMISSION BUDGET SUBMISSIONS BUDGET SUPPORT BUDGET SURPLUS BUDGET SURPLUSES BUDGET TRANSFERS BUDGET YEAR BUDGETARY ALLOCATIONS BUDGETARY EXPENDITURE BUDGETARY IMPACT BUDGETARY OUTCOMES BUDGETING PROCESS CAPITAL BUDGET CAPITAL EXPENDITURE CAPITAL INVESTMENT CAPITAL INVESTMENTS CASH BALANCES CASH FLOW CENTRAL BANK CENTRAL GOVERNMENT CENTRAL GOVERNMENT BUDGET CHART OF ACCOUNTS CIVIL SERVANTS CIVIL SERVICE CIVIL SERVICE REFORM COMMERCIAL BANKS CONDITIONALITY CORPORATE INCOME TAX COST ESTIMATES DATA COLLECTION DEBT DEBT SERVICING DEBT SUSTAINABILITY DECENTRALIZATION DEFICIT FINANCING DOMESTIC DEBT DOMESTIC REVENUE DONOR ASSISTANCE DONOR FINANCING DONOR FUNDING ECONOMIC CLASSIFICATION ECONOMIC GROWTH EXCHANGE RATE EXPENDITURE FRAMEWORK EXPENDITURE POLICY EXPENDITURE PROGRAMS EXPENDITURES EXTERNAL AUDIT EXTERNAL DEBT FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT INFORMATION SYSTEMS FINANCIAL MANAGEMENT REPORT FISCAL AGGREGATES FISCAL BALANCE FISCAL DATA FISCAL DEFICIT FISCAL DISCIPLINE FISCAL FORECASTS FISCAL INFORMATION FISCAL PERFORMANCE FISCAL PERSPECTIVE FISCAL POLICY FISCAL POSITION FISCAL REPORTING FISCAL RISK FISCAL RISKS FISCAL SUSTAINABILITY FOREIGN CURRENCY FORWARD ESTIMATES GOVERNMENT BUDGET GOVERNMENT EXPENDITURE GOVERNMENT POLICY GOVERNMENT REVENUES GOVERNMENT SPENDING GOVERNMENTAL FISCAL RELATIONS HEALTH CLINICS INCOME TAX INFLATION INTEREST PAYMENTS INTERGOVERNMENTAL FISCAL RELATIONS INTERNAL AUDIT INTERNAL CONTROLS INVESTMENT BUDGET INVESTMENT BUDGETING INVESTMENT EXPENDITURE LEGISLATIVE SCRUTINY LOCAL CURRENCY MACROECONOMIC FRAMEWORK MINISTRY OF FINANCE MULTILATERAL AGENCIES NATIONAL ACCOUNTS NATIONAL BUDGET NATIONAL GOVERNMENT OIL PRICES OIL PRODUCTS OIL RESOURCES OPERATIONAL EFFICIENCY PERFORMANCE INDICATORS PERFORMANCE MEASUREMENT PERSONAL INCOME PERSONAL INCOME TAX PREPARATION OF BUDGET SUBMISSIONS PROGRAMS PUBLIC CORPORATIONS PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC GOODS PUBLIC INSTITUTIONS PUBLIC OFFICIALS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC SERVICE PUBLIC SERVICE PROVIDERS PUBLIC SERVICES PUBLIC SPENDING PUBLIC WORKS REAL ESTATE TAX REALLOCATIONS RECURRENT EXPENDITURE RECURRENT EXPENDITURES REFORM PROCESS REFORM PROGRAM REFORM STRATEGY REGIONAL GOVERNMENT REGULATORY FRAMEWORK RESOURCE ALLOCATIONS REVENUE FORECASTING REVENUE POLICY REVENUE SOURCES SALES TAX SERVICE DELIVERY SOCIAL INSTITUTIONS SOCIAL PROTECTION STATE BUDGET STRATEGIC ALLOCATION STRATEGIC ALLOCATION OF RESOURCES STRATEGIC PLANS STRUCTURAL REFORMS SUB-NATIONAL GOVERNMENTS SUSTAINABILITY ANALYSIS TAX ADMINISTRATION TAX ARRANGEMENTS TAX BASE TAX COLLECTION TAX COLLECTIONS TAX EVASION TAX LAW TAX PAYMENTS TAX REVENUE TAXPAYERS TOTAL EXPENDITURE TRANSFER TAXES TRANSPARENCY UNCERTAINTY |
| spellingShingle |
ACCESS TO INFORMATION ACCOUNTING ACCOUNTING SYSTEM ADMINISTRATIVE EXPENDITURE AGGREGATE BUDGET AGGREGATE EXPENDITURE AGGREGATE FISCAL AGGREGATE REVENUE ANNUAL BUDGET ANNUAL BUDGET PROCESS ANNUAL BUDGETS ANNUAL FINANCIAL STATEMENTS ANNUAL REPORTS APPROPRIATION BUDGET BILL BUDGET CIRCULAR BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET CREDIBILITY BUDGET CYCLE BUDGET DATA BUDGET DEFICIT BUDGET DOCUMENTATION BUDGET EXECUTION BUDGET FORMULATION BUDGET HOLDERS BUDGET IMPLEMENTATION BUDGET LAW BUDGET OUTTURN BUDGET PERIOD BUDGET PREPARATION BUDGET PREPARATION PROCESS BUDGET PROPOSAL BUDGET PROPOSALS BUDGET REQUEST BUDGET SUBMISSION BUDGET SUBMISSIONS BUDGET SUPPORT BUDGET SURPLUS BUDGET SURPLUSES BUDGET TRANSFERS BUDGET YEAR BUDGETARY ALLOCATIONS BUDGETARY EXPENDITURE BUDGETARY IMPACT BUDGETARY OUTCOMES BUDGETING PROCESS CAPITAL BUDGET CAPITAL EXPENDITURE CAPITAL INVESTMENT CAPITAL INVESTMENTS CASH BALANCES CASH FLOW CENTRAL BANK CENTRAL GOVERNMENT CENTRAL GOVERNMENT BUDGET CHART OF ACCOUNTS CIVIL SERVANTS CIVIL SERVICE CIVIL SERVICE REFORM COMMERCIAL BANKS CONDITIONALITY CORPORATE INCOME TAX COST ESTIMATES DATA COLLECTION DEBT DEBT SERVICING DEBT SUSTAINABILITY DECENTRALIZATION DEFICIT FINANCING DOMESTIC DEBT DOMESTIC REVENUE DONOR ASSISTANCE DONOR FINANCING DONOR FUNDING ECONOMIC CLASSIFICATION ECONOMIC GROWTH EXCHANGE RATE EXPENDITURE FRAMEWORK EXPENDITURE POLICY EXPENDITURE PROGRAMS EXPENDITURES EXTERNAL AUDIT EXTERNAL DEBT FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT INFORMATION SYSTEMS FINANCIAL MANAGEMENT REPORT FISCAL AGGREGATES FISCAL BALANCE FISCAL DATA FISCAL DEFICIT FISCAL DISCIPLINE FISCAL FORECASTS FISCAL INFORMATION FISCAL PERFORMANCE FISCAL PERSPECTIVE FISCAL POLICY FISCAL POSITION FISCAL REPORTING FISCAL RISK FISCAL RISKS FISCAL SUSTAINABILITY FOREIGN CURRENCY FORWARD ESTIMATES GOVERNMENT BUDGET GOVERNMENT EXPENDITURE GOVERNMENT POLICY GOVERNMENT REVENUES GOVERNMENT SPENDING GOVERNMENTAL FISCAL RELATIONS HEALTH CLINICS INCOME TAX INFLATION INTEREST PAYMENTS INTERGOVERNMENTAL FISCAL RELATIONS INTERNAL AUDIT INTERNAL CONTROLS INVESTMENT BUDGET INVESTMENT BUDGETING INVESTMENT EXPENDITURE LEGISLATIVE SCRUTINY LOCAL CURRENCY MACROECONOMIC FRAMEWORK MINISTRY OF FINANCE MULTILATERAL AGENCIES NATIONAL ACCOUNTS NATIONAL BUDGET NATIONAL GOVERNMENT OIL PRICES OIL PRODUCTS OIL RESOURCES OPERATIONAL EFFICIENCY PERFORMANCE INDICATORS PERFORMANCE MEASUREMENT PERSONAL INCOME PERSONAL INCOME TAX PREPARATION OF BUDGET SUBMISSIONS PROGRAMS PUBLIC CORPORATIONS PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC GOODS PUBLIC INSTITUTIONS PUBLIC OFFICIALS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC SERVICE PUBLIC SERVICE PROVIDERS PUBLIC SERVICES PUBLIC SPENDING PUBLIC WORKS REAL ESTATE TAX REALLOCATIONS RECURRENT EXPENDITURE RECURRENT EXPENDITURES REFORM PROCESS REFORM PROGRAM REFORM STRATEGY REGIONAL GOVERNMENT REGULATORY FRAMEWORK RESOURCE ALLOCATIONS REVENUE FORECASTING REVENUE POLICY REVENUE SOURCES SALES TAX SERVICE DELIVERY SOCIAL INSTITUTIONS SOCIAL PROTECTION STATE BUDGET STRATEGIC ALLOCATION STRATEGIC ALLOCATION OF RESOURCES STRATEGIC PLANS STRUCTURAL REFORMS SUB-NATIONAL GOVERNMENTS SUSTAINABILITY ANALYSIS TAX ADMINISTRATION TAX ARRANGEMENTS TAX BASE TAX COLLECTION TAX COLLECTIONS TAX EVASION TAX LAW TAX PAYMENTS TAX REVENUE TAXPAYERS TOTAL EXPENDITURE TRANSFER TAXES TRANSPARENCY UNCERTAINTY World Bank Iraq Public Expenditure and Institutional Assessment, Volume 2 : Public Expenditure and Financial Accountability Assessment, Public Financial Management Report |
| geographic_facet |
Middle East and North Africa Iraq |
| description |
The public expenditure and institutional
assessment (PEIA) were motivated by a number of factors.
First, both the Government of Iraq (GoI) and its
international development partners have recognized the
critical importance of sound management of Iraq's
substantial public financial resources. Both parties support
the reform and modernization of public financial management
(PFM), as articulated in the International Compact for Iraq
(ICI). Secondly, international experience demonstrates the
importance of establishing a baseline against which progress
in PFM over time can be measured. This implies the need for
an assessment which provides the information necessary to
measure the performance of a country's PFM system.
Thirdly, the devastating circumstances in Iraq during the
past 5 years have made the institutional arrangements for
PFM the subject of considerable uncertainty. The PEIA can
help to shape and prioritize the necessary development
program. The report is organized in two main parts. Volume
one contains a summary of the main issues to emerge from the
public expenditure and financial accountability (PEFA)
assessment and a discussion of a number of specific PFM
issues of current importance to Iraq, including: capital
investment budgeting (CIB), oil revenue management, the Iraq
financial management information system (IFMIS), public
accounting and accountability, and payroll management.
Volume two contains a detailed technical analysis behind the
PEFA assessment. |
| format |
Report |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Iraq Public Expenditure and Institutional Assessment, Volume 2 : Public Expenditure and Financial Accountability Assessment, Public Financial Management Report |
| title_short |
Iraq Public Expenditure and Institutional Assessment, Volume 2 : Public Expenditure and Financial Accountability Assessment, Public Financial Management Report |
| title_full |
Iraq Public Expenditure and Institutional Assessment, Volume 2 : Public Expenditure and Financial Accountability Assessment, Public Financial Management Report |
| title_fullStr |
Iraq Public Expenditure and Institutional Assessment, Volume 2 : Public Expenditure and Financial Accountability Assessment, Public Financial Management Report |
| title_full_unstemmed |
Iraq Public Expenditure and Institutional Assessment, Volume 2 : Public Expenditure and Financial Accountability Assessment, Public Financial Management Report |
| title_sort |
iraq public expenditure and institutional assessment, volume 2 : public expenditure and financial accountability assessment, public financial management report |
| publisher |
Washington, DC |
| publishDate |
2017 |
| url |
http://documents.worldbank.org/curated/en/406501468038661877/Public-expenditure-and-financial-accountability-PEFA-assessment-public-financial-management-report http://hdl.handle.net/10986/28210 |
| _version_ |
1764466130001330176 |
| spelling |
okr-10986-282102021-04-23T14:04:47Z Iraq Public Expenditure and Institutional Assessment, Volume 2 : Public Expenditure and Financial Accountability Assessment, Public Financial Management Report World Bank ACCESS TO INFORMATION ACCOUNTING ACCOUNTING SYSTEM ADMINISTRATIVE EXPENDITURE AGGREGATE BUDGET AGGREGATE EXPENDITURE AGGREGATE FISCAL AGGREGATE REVENUE ANNUAL BUDGET ANNUAL BUDGET PROCESS ANNUAL BUDGETS ANNUAL FINANCIAL STATEMENTS ANNUAL REPORTS APPROPRIATION BUDGET BILL BUDGET CIRCULAR BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET CREDIBILITY BUDGET CYCLE BUDGET DATA BUDGET DEFICIT BUDGET DOCUMENTATION BUDGET EXECUTION BUDGET FORMULATION BUDGET HOLDERS BUDGET IMPLEMENTATION BUDGET LAW BUDGET OUTTURN BUDGET PERIOD BUDGET PREPARATION BUDGET PREPARATION PROCESS BUDGET PROPOSAL BUDGET PROPOSALS BUDGET REQUEST BUDGET SUBMISSION BUDGET SUBMISSIONS BUDGET SUPPORT BUDGET SURPLUS BUDGET SURPLUSES BUDGET TRANSFERS BUDGET YEAR BUDGETARY ALLOCATIONS BUDGETARY EXPENDITURE BUDGETARY IMPACT BUDGETARY OUTCOMES BUDGETING PROCESS CAPITAL BUDGET CAPITAL EXPENDITURE CAPITAL INVESTMENT CAPITAL INVESTMENTS CASH BALANCES CASH FLOW CENTRAL BANK CENTRAL GOVERNMENT CENTRAL GOVERNMENT BUDGET CHART OF ACCOUNTS CIVIL SERVANTS CIVIL SERVICE CIVIL SERVICE REFORM COMMERCIAL BANKS CONDITIONALITY CORPORATE INCOME TAX COST ESTIMATES DATA COLLECTION DEBT DEBT SERVICING DEBT SUSTAINABILITY DECENTRALIZATION DEFICIT FINANCING DOMESTIC DEBT DOMESTIC REVENUE DONOR ASSISTANCE DONOR FINANCING DONOR FUNDING ECONOMIC CLASSIFICATION ECONOMIC GROWTH EXCHANGE RATE EXPENDITURE FRAMEWORK EXPENDITURE POLICY EXPENDITURE PROGRAMS EXPENDITURES EXTERNAL AUDIT EXTERNAL DEBT FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT INFORMATION SYSTEMS FINANCIAL MANAGEMENT REPORT FISCAL AGGREGATES FISCAL BALANCE FISCAL DATA FISCAL DEFICIT FISCAL DISCIPLINE FISCAL FORECASTS FISCAL INFORMATION FISCAL PERFORMANCE FISCAL PERSPECTIVE FISCAL POLICY FISCAL POSITION FISCAL REPORTING FISCAL RISK FISCAL RISKS FISCAL SUSTAINABILITY FOREIGN CURRENCY FORWARD ESTIMATES GOVERNMENT BUDGET GOVERNMENT EXPENDITURE GOVERNMENT POLICY GOVERNMENT REVENUES GOVERNMENT SPENDING GOVERNMENTAL FISCAL RELATIONS HEALTH CLINICS INCOME TAX INFLATION INTEREST PAYMENTS INTERGOVERNMENTAL FISCAL RELATIONS INTERNAL AUDIT INTERNAL CONTROLS INVESTMENT BUDGET INVESTMENT BUDGETING INVESTMENT EXPENDITURE LEGISLATIVE SCRUTINY LOCAL CURRENCY MACROECONOMIC FRAMEWORK MINISTRY OF FINANCE MULTILATERAL AGENCIES NATIONAL ACCOUNTS NATIONAL BUDGET NATIONAL GOVERNMENT OIL PRICES OIL PRODUCTS OIL RESOURCES OPERATIONAL EFFICIENCY PERFORMANCE INDICATORS PERFORMANCE MEASUREMENT PERSONAL INCOME PERSONAL INCOME TAX PREPARATION OF BUDGET SUBMISSIONS PROGRAMS PUBLIC CORPORATIONS PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC GOODS PUBLIC INSTITUTIONS PUBLIC OFFICIALS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC SERVICE PUBLIC SERVICE PROVIDERS PUBLIC SERVICES PUBLIC SPENDING PUBLIC WORKS REAL ESTATE TAX REALLOCATIONS RECURRENT EXPENDITURE RECURRENT EXPENDITURES REFORM PROCESS REFORM PROGRAM REFORM STRATEGY REGIONAL GOVERNMENT REGULATORY FRAMEWORK RESOURCE ALLOCATIONS REVENUE FORECASTING REVENUE POLICY REVENUE SOURCES SALES TAX SERVICE DELIVERY SOCIAL INSTITUTIONS SOCIAL PROTECTION STATE BUDGET STRATEGIC ALLOCATION STRATEGIC ALLOCATION OF RESOURCES STRATEGIC PLANS STRUCTURAL REFORMS SUB-NATIONAL GOVERNMENTS SUSTAINABILITY ANALYSIS TAX ADMINISTRATION TAX ARRANGEMENTS TAX BASE TAX COLLECTION TAX COLLECTIONS TAX EVASION TAX LAW TAX PAYMENTS TAX REVENUE TAXPAYERS TOTAL EXPENDITURE TRANSFER TAXES TRANSPARENCY UNCERTAINTY The public expenditure and institutional assessment (PEIA) were motivated by a number of factors. First, both the Government of Iraq (GoI) and its international development partners have recognized the critical importance of sound management of Iraq's substantial public financial resources. Both parties support the reform and modernization of public financial management (PFM), as articulated in the International Compact for Iraq (ICI). Secondly, international experience demonstrates the importance of establishing a baseline against which progress in PFM over time can be measured. This implies the need for an assessment which provides the information necessary to measure the performance of a country's PFM system. Thirdly, the devastating circumstances in Iraq during the past 5 years have made the institutional arrangements for PFM the subject of considerable uncertainty. The PEIA can help to shape and prioritize the necessary development program. The report is organized in two main parts. Volume one contains a summary of the main issues to emerge from the public expenditure and financial accountability (PEFA) assessment and a discussion of a number of specific PFM issues of current importance to Iraq, including: capital investment budgeting (CIB), oil revenue management, the Iraq financial management information system (IFMIS), public accounting and accountability, and payroll management. Volume two contains a detailed technical analysis behind the PEFA assessment. 2017-09-07T20:28:59Z 2017-09-07T20:28:59Z 2008-06 Report http://documents.worldbank.org/curated/en/406501468038661877/Public-expenditure-and-financial-accountability-PEFA-assessment-public-financial-management-report http://hdl.handle.net/10986/28210 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 Middle East and North Africa Iraq |