Public Financial Managment in Aceh : Measuring Financial Management Performance in Aceh's Local Governments

This economic report holds that capacity in financial management varies widely across local governments in Aceh. While some local governments achieve reasonable outcomes in financial management capacity, others are lagging far behind. Capacity in k...

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Bibliographic Details
Main Author:	World Bank
Format:	Public Expenditure Review
Language:	English
Published:	Washington, DC 2012
Subjects:	ACCOUNTABILITY ACCOUNTING ACCOUNTING RECORDS ACCOUNTING SYSTEM ACCOUNTS RECEIVABLE ALLOCATION ANNUAL BUDGET ANNUAL REPORT ARREARS ARTICLE ASSET MANAGEMENT AUDIT FINDINGS AUDITING AUDITORS AUTONOMY BALANCE SHEETS BANK ACCOUNT BANK ACCOUNTS BID BIDS BLOCK GRANTS BORROWING BUDGET CONSTRAINTS BUDGET DATA BUDGET DEFICIT BUDGET EXECUTION BUDGET EXPENDITURE BUDGET INFORMATION BUDGET OUTCOME BUDGET OUTTURNS BUDGET POLICY BUDGET STRATEGY BUDGET YEAR BUDGETING BUDGETING PROCESS BUSINESS PLANS CAPACITY BUILDING CAPACITY-BUILDING CASH BALANCES CASH FLOW CASH MANAGEMENT CASH PAYMENTS CENTRAL GOVERNMENT CIVIL SERVANTS CIVIL SERVICE COMPETITIVE PROCUREMENT DEBTORS DEBTS DECENTRALIZATION DECONCENTRATION DEGREE OF TRANSPARENCY DEPOSITS DEVELOPMENT BANK DISTRICT GOVERNMENTS EFFECTIVE GOVERNANCE EQUIPMENT EXECUTIVE BUDGET EXPENDITURE EXPENDITURE CONTROL EXPENDITURE CONTROLS EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDITS FINANCES FINANCIAL ADMINISTRATION FINANCIAL DATA FINANCIAL FLOWS FINANCIAL INFORMATION FINANCIAL LIMITS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT CAPACITY FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT SYSTEMS FINANCIAL REPORTS FINANCIAL RESOURCES FINANCIAL STATEMENT FINANCIAL TRANSACTIONS FISCAL ARRANGEMENTS FISCAL DECENTRALIZATION FISCAL HEALTH FRAUD GOVERNMENT ASSETS GOVERNMENT CAPACITY GOVERNMENT DEBT GOVERNMENT PERFORMANCE GOVERNMENT REFORM GOVERNMENT REVENUE GOVERNMENT SUPPORT HUMAN RESOURCES INDEPENDENT ASSESSMENT INFORMATION SYSTEMS INSTITUTIONAL CAPACITY INTERNAL AUDIT INTERNAL AUDIT FINDINGS INTERNAL AUDIT FUNCTION INTERNAL AUDITS INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL DEVELOPMENT INTERNATIONAL STANDARDS INVESTMENT CLIMATE ISSUANCE LACK OF TRANSPARENCY LEGAL FRAMEWORK LEGAL OBLIGATIONS LEGISLATION LEGISLATIVE FRAMEWORK LEVIES LEVY LINES OF ACCOUNTABILITY LOCAL ADMINISTRATION LOCAL ECONOMY LOCAL ENTERPRISES LOCAL FEES LOCAL FINANCIAL MANAGEMENT LOCAL GOVERNMENT LOCAL GOVERNMENT DEBT LOCAL GOVERNMENT FUNCTIONS LOCAL GOVERNMENTS LOCAL REGULATIONS LOCAL REVENUE LOCAL TAXES LOCAL TAXPAYERS LONG-TERM ASSET LONG-TERM ASSETS LONG-TERM INVESTMENT LONG-TERM INVESTMENTS MANAGEMENT INFORMATION SYSTEMS MEASURABLE INDICATORS MEASUREMENT OF PERFORMANCE MEDIUM-TERM DEVELOPMENT MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MEDIUM-TERM PLANNING MINISTRY OF FINANCE MISAPPROPRIATION MISMANAGEMENT NATIONAL GOVERNMENT NATIONAL POLICY NATIONAL REGULATIONS ORGANIZATIONAL STRUCTURE OUTCOME INDICATORS OUTSTANDING DEBT PAYMENT ORDER PENALTIES PERFORMANCE REPORTS PHYSICAL ASSETS POLICY DECISIONS POVERTY ASSESSMENT POVERTY REDUCTION POVERTY REDUCTION STRATEGY PRIVATE INVESTMENT PROCUREMENT OF GOODS PROGRAMS PROVINCIAL GOVERNMENT PROVINCIAL GOVERNMENTS PUBLIC PUBLIC ASSET PUBLIC CONSULTATION PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC EXPENDITURE ANALYSIS PUBLIC EXPENDITURE REVIEW PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC INVESTMENT PUBLIC RESOURCES PUBLIC SERVICE PUBLIC SERVICE PROVISION PUBLIC SERVICES QUANTITATIVE DATA QUANTITATIVE INDICATORS REFORM EFFORTS REGIONAL DECENTRALIZATION REGIONAL GOVERNMENT REGIONAL GOVERNMENTS REGULATORY FRAMEWORK REGULATORY FRAMEWORKS RESERVE RESERVE FUNDS REVENUE MANAGEMENT REVENUE PROJECTIONS SECTOR PROGRAMS SECTORAL BUDGET SECTORAL PLANS SERVICE DELIVERY SHORT-TERM DEPOSITS STOCK EXCHANGE STREET LIGHTING SUPERVISORY BOARD TAX TAX BASE TAXPAYERS TECHNICAL ASSISTANCE TOTAL EXPENDITURE TRANSFER PAYMENTS TRANSPARENCY TREASURY TREASURY STAFF TURNOVER
Online Access:	http://documents.worldbank.org/curated/en/2007/03/8180091/public-financial-managment-aceh-measuring-financial-management-performance-acehs-local-governments http://hdl.handle.net/10986/7885

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Summary:	This economic report holds that capacity in financial management varies widely across local governments in Aceh. While some local governments achieve reasonable outcomes in financial management capacity, others are lagging far behind. Capacity in key aspects of financial management also varies within individual local governments. Average outcomes indicate particular weaknesses in accounting and reporting, cash management and external audit.

Public Financial Managment in Aceh : Measuring Financial Management Performance in Aceh's Local Governments

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