Oriental Republic of Uruguay : Country Financial Accountability Assessment

The Country Financial Accountability Assessment (CFAA) for Uruguay analyzes two principal roles: (1) to identify the strengths and weaknesses of Public Financial Management (PFM) arrangements in Uruguay, and (2) to contribute to the strengthening of Uruguay's economic governance and associated...

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Main Author:	World Bank
Format:	Country Financial Accountability Assessment
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCOUNTANT GENERAL ACCOUNTING ACCOUNTING PROCEDURES ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ANNUAL BUDGETS ASSET MANAGEMENT AUDITING AUDITS BANKING SYSTEM BANKS BUDGET ALLOCATIONS BUDGET BILL BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET COMMITTEE BUDGET COVERAGE BUDGET DECISIONS BUDGET EVALUATION BUDGET EXECUTION BUDGET FORMULATION BUDGET LAW BUDGET MONITORING BUDGET PREPARATION BUDGET PROCEDURE BUDGET PROCESS BUDGET PROPOSALS BUDGET REFORM BUDGET REPORT BUDGET SYSTEM BUDGETARY ACCOUNTING BUDGETARY MANAGEMENT BUDGETARY SYSTEM CASH FLOW CASH MANAGEMENT CENTRAL ADMINISTRATION CENTRAL BANK CURRENT EXPENDITURE DATA COLLECTION DEBT DEBT MANAGEMENT DEBT SERVICE DEPOSITS ECONOMIC ASSUMPTIONS ECONOMIC GROWTH ELECTRICITY EMPLOYMENT EXPENDITURE CLASSIFICATION EXPENDITURE MANAGEMENT EXTERNAL AUDIT FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL ADMINISTRATION FINANCIAL AUTONOMY FINANCIAL CRISES FINANCIAL INFORMATION FINANCIAL INFORMATION SYSTEM FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL REPORTING FINANCIAL SECTOR FINANCIAL STATEMENTS FINANCIAL TRANSACTIONS FISCAL BALANCE FISCAL POLICY FISCAL TRANSPARENCY HEALTH SERVICES HOUSING HUMAN RESOURCE MANAGEMENT INFLATION INTERNAL AUDIT INTERNAL AUDIT UNITS INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL RESERVES LAWS LEGAL FRAMEWORK LEGISLATION MACROECONOMIC STABILITY MANAGEMENT MANAGEMENT OPERATIONS MANDATES MUNICIPAL GOVERNMENTS MUNICIPALITIES NATIONAL BUDGET NATIONAL BUDGETS NATIONAL CIVIL SERVICE OPERATING EXPENDITURES OPERATIONS PERFORMANCE BUDGETING PRIVATE SECTOR PUBLIC PUBLIC ACCOUNTS PUBLIC ADMINISTRATION PUBLIC COMPANIES PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FUNDS PUBLIC INSTITUTIONS PUBLIC MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR DEFICIT PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR PRICES PUBLIC SECTOR WAGES PUBLIC SERVICES PUBLIC SPENDING REGULATORY FRAMEWORK RESOURCE ALLOCATION STRUCTURAL ADJUSTMENT TELECOMMUNICATIONS TRANSPORT TREASURY TREASURY OPERATIONS
Online Access:	http://documents.worldbank.org/curated/en/2005/06/6462841/orietal-republic-uruguay-country-financial-accountability-assessment http://hdl.handle.net/10986/8347

id	okr-10986-8347
recordtype	oai_dc
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	ACCOUNTANT GENERAL ACCOUNTING ACCOUNTING PROCEDURES ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ANNUAL BUDGETS ASSET MANAGEMENT AUDITING AUDITS BANKING SYSTEM BANKS BUDGET ALLOCATIONS BUDGET BILL BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET COMMITTEE BUDGET COVERAGE BUDGET DECISIONS BUDGET EVALUATION BUDGET EXECUTION BUDGET FORMULATION BUDGET LAW BUDGET MONITORING BUDGET PREPARATION BUDGET PROCEDURE BUDGET PROCESS BUDGET PROPOSALS BUDGET REFORM BUDGET REPORT BUDGET SYSTEM BUDGETARY ACCOUNTING BUDGETARY MANAGEMENT BUDGETARY SYSTEM CASH FLOW CASH MANAGEMENT CENTRAL ADMINISTRATION CENTRAL BANK CURRENT EXPENDITURE DATA COLLECTION DEBT DEBT MANAGEMENT DEBT SERVICE DEPOSITS ECONOMIC ASSUMPTIONS ECONOMIC GROWTH ELECTRICITY EMPLOYMENT EXPENDITURE CLASSIFICATION EXPENDITURE MANAGEMENT EXTERNAL AUDIT FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL ADMINISTRATION FINANCIAL AUTONOMY FINANCIAL CRISES FINANCIAL INFORMATION FINANCIAL INFORMATION SYSTEM FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL REPORTING FINANCIAL SECTOR FINANCIAL STATEMENTS FINANCIAL TRANSACTIONS FISCAL BALANCE FISCAL POLICY FISCAL TRANSPARENCY HEALTH SERVICES HOUSING HUMAN RESOURCE MANAGEMENT INFLATION INTERNAL AUDIT INTERNAL AUDIT UNITS INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL RESERVES LAWS LEGAL FRAMEWORK LEGISLATION MACROECONOMIC STABILITY MANAGEMENT MANAGEMENT OPERATIONS MANDATES MUNICIPAL GOVERNMENTS MUNICIPALITIES NATIONAL BUDGET NATIONAL BUDGETS NATIONAL CIVIL SERVICE OPERATING EXPENDITURES OPERATIONS PERFORMANCE BUDGETING PRIVATE SECTOR PUBLIC PUBLIC ACCOUNTS PUBLIC ADMINISTRATION PUBLIC COMPANIES PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FUNDS PUBLIC INSTITUTIONS PUBLIC MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR DEFICIT PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR PRICES PUBLIC SECTOR WAGES PUBLIC SERVICES PUBLIC SPENDING REGULATORY FRAMEWORK RESOURCE ALLOCATION STRUCTURAL ADJUSTMENT TELECOMMUNICATIONS TRANSPORT TREASURY TREASURY OPERATIONS
spellingShingle	ACCOUNTANT GENERAL ACCOUNTING ACCOUNTING PROCEDURES ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ANNUAL BUDGETS ASSET MANAGEMENT AUDITING AUDITS BANKING SYSTEM BANKS BUDGET ALLOCATIONS BUDGET BILL BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET COMMITTEE BUDGET COVERAGE BUDGET DECISIONS BUDGET EVALUATION BUDGET EXECUTION BUDGET FORMULATION BUDGET LAW BUDGET MONITORING BUDGET PREPARATION BUDGET PROCEDURE BUDGET PROCESS BUDGET PROPOSALS BUDGET REFORM BUDGET REPORT BUDGET SYSTEM BUDGETARY ACCOUNTING BUDGETARY MANAGEMENT BUDGETARY SYSTEM CASH FLOW CASH MANAGEMENT CENTRAL ADMINISTRATION CENTRAL BANK CURRENT EXPENDITURE DATA COLLECTION DEBT DEBT MANAGEMENT DEBT SERVICE DEPOSITS ECONOMIC ASSUMPTIONS ECONOMIC GROWTH ELECTRICITY EMPLOYMENT EXPENDITURE CLASSIFICATION EXPENDITURE MANAGEMENT EXTERNAL AUDIT FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL ADMINISTRATION FINANCIAL AUTONOMY FINANCIAL CRISES FINANCIAL INFORMATION FINANCIAL INFORMATION SYSTEM FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL REPORTING FINANCIAL SECTOR FINANCIAL STATEMENTS FINANCIAL TRANSACTIONS FISCAL BALANCE FISCAL POLICY FISCAL TRANSPARENCY HEALTH SERVICES HOUSING HUMAN RESOURCE MANAGEMENT INFLATION INTERNAL AUDIT INTERNAL AUDIT UNITS INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL RESERVES LAWS LEGAL FRAMEWORK LEGISLATION MACROECONOMIC STABILITY MANAGEMENT MANAGEMENT OPERATIONS MANDATES MUNICIPAL GOVERNMENTS MUNICIPALITIES NATIONAL BUDGET NATIONAL BUDGETS NATIONAL CIVIL SERVICE OPERATING EXPENDITURES OPERATIONS PERFORMANCE BUDGETING PRIVATE SECTOR PUBLIC PUBLIC ACCOUNTS PUBLIC ADMINISTRATION PUBLIC COMPANIES PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FUNDS PUBLIC INSTITUTIONS PUBLIC MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR DEFICIT PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR PRICES PUBLIC SECTOR WAGES PUBLIC SERVICES PUBLIC SPENDING REGULATORY FRAMEWORK RESOURCE ALLOCATION STRUCTURAL ADJUSTMENT TELECOMMUNICATIONS TRANSPORT TREASURY TREASURY OPERATIONS World Bank Oriental Republic of Uruguay : Country Financial Accountability Assessment
geographic_facet	Latin America & Caribbean America South America Uruguay
description	The Country Financial Accountability Assessment (CFAA) for Uruguay analyzes two principal roles: (1) to identify the strengths and weaknesses of Public Financial Management (PFM) arrangements in Uruguay, and (2) to contribute to the strengthening of Uruguay's economic governance and associated social and economic development by identifying weaknesses and recommending remedial action in areas where current cumbersome systems contribute to poor public sector management. Some of the recommendations are: National Budgets should include all government entities performing non-commercial activities. The annual budgets and financial statements of autonomous commercial and industrial entities should be presented to the Parliament at the same time as the National Budget. In order to improve capacity for performance budgeting, analytical and cost accounting in the Government, a comprehensive management and budgeting capacity building program should be designed and implemented. The integrated financial information system (SIIF) Budget Evaluation Module (SEV) should be fully implemented, and a framework for analysis of efficiency and effectiveness of resource utilization created. Financial accounting and reporting practices should be expanded. Priority should be given to developing and implementing the SIC accounting module of SIIF. In order to promote a uniform control environment, internal audit units of staff reporting directly to the ministries and autonomous entities should be developed.
format	Economic & Sector Work :: Country Financial Accountability Assessment
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Oriental Republic of Uruguay : Country Financial Accountability Assessment
title_short	Oriental Republic of Uruguay : Country Financial Accountability Assessment
title_full	Oriental Republic of Uruguay : Country Financial Accountability Assessment
title_fullStr	Oriental Republic of Uruguay : Country Financial Accountability Assessment
title_full_unstemmed	Oriental Republic of Uruguay : Country Financial Accountability Assessment
title_sort	oriental republic of uruguay : country financial accountability assessment
publisher	Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2005/06/6462841/orietal-republic-uruguay-country-financial-accountability-assessment http://hdl.handle.net/10986/8347
_version_	1764405290727374848
spelling	okr-10986-83472021-04-23T14:02:39Z Oriental Republic of Uruguay : Country Financial Accountability Assessment World Bank ACCOUNTANT GENERAL ACCOUNTING ACCOUNTING PROCEDURES ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ANNUAL BUDGETS ASSET MANAGEMENT AUDITING AUDITS BANKING SYSTEM BANKS BUDGET ALLOCATIONS BUDGET BILL BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET COMMITTEE BUDGET COVERAGE BUDGET DECISIONS BUDGET EVALUATION BUDGET EXECUTION BUDGET FORMULATION BUDGET LAW BUDGET MONITORING BUDGET PREPARATION BUDGET PROCEDURE BUDGET PROCESS BUDGET PROPOSALS BUDGET REFORM BUDGET REPORT BUDGET SYSTEM BUDGETARY ACCOUNTING BUDGETARY MANAGEMENT BUDGETARY SYSTEM CASH FLOW CASH MANAGEMENT CENTRAL ADMINISTRATION CENTRAL BANK CURRENT EXPENDITURE DATA COLLECTION DEBT DEBT MANAGEMENT DEBT SERVICE DEPOSITS ECONOMIC ASSUMPTIONS ECONOMIC GROWTH ELECTRICITY EMPLOYMENT EXPENDITURE CLASSIFICATION EXPENDITURE MANAGEMENT EXTERNAL AUDIT FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL ADMINISTRATION FINANCIAL AUTONOMY FINANCIAL CRISES FINANCIAL INFORMATION FINANCIAL INFORMATION SYSTEM FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL REPORTING FINANCIAL SECTOR FINANCIAL STATEMENTS FINANCIAL TRANSACTIONS FISCAL BALANCE FISCAL POLICY FISCAL TRANSPARENCY HEALTH SERVICES HOUSING HUMAN RESOURCE MANAGEMENT INFLATION INTERNAL AUDIT INTERNAL AUDIT UNITS INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL RESERVES LAWS LEGAL FRAMEWORK LEGISLATION MACROECONOMIC STABILITY MANAGEMENT MANAGEMENT OPERATIONS MANDATES MUNICIPAL GOVERNMENTS MUNICIPALITIES NATIONAL BUDGET NATIONAL BUDGETS NATIONAL CIVIL SERVICE OPERATING EXPENDITURES OPERATIONS PERFORMANCE BUDGETING PRIVATE SECTOR PUBLIC PUBLIC ACCOUNTS PUBLIC ADMINISTRATION PUBLIC COMPANIES PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FUNDS PUBLIC INSTITUTIONS PUBLIC MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR DEFICIT PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR PRICES PUBLIC SECTOR WAGES PUBLIC SERVICES PUBLIC SPENDING REGULATORY FRAMEWORK RESOURCE ALLOCATION STRUCTURAL ADJUSTMENT TELECOMMUNICATIONS TRANSPORT TREASURY TREASURY OPERATIONS The Country Financial Accountability Assessment (CFAA) for Uruguay analyzes two principal roles: (1) to identify the strengths and weaknesses of Public Financial Management (PFM) arrangements in Uruguay, and (2) to contribute to the strengthening of Uruguay's economic governance and associated social and economic development by identifying weaknesses and recommending remedial action in areas where current cumbersome systems contribute to poor public sector management. Some of the recommendations are: National Budgets should include all government entities performing non-commercial activities. The annual budgets and financial statements of autonomous commercial and industrial entities should be presented to the Parliament at the same time as the National Budget. In order to improve capacity for performance budgeting, analytical and cost accounting in the Government, a comprehensive management and budgeting capacity building program should be designed and implemented. The integrated financial information system (SIIF) Budget Evaluation Module (SEV) should be fully implemented, and a framework for analysis of efficiency and effectiveness of resource utilization created. Financial accounting and reporting practices should be expanded. Priority should be given to developing and implementing the SIC accounting module of SIIF. In order to promote a uniform control environment, internal audit units of staff reporting directly to the ministries and autonomous entities should be developed. 2012-06-18T20:26:13Z 2012-06-18T20:26:13Z 2005-06 http://documents.worldbank.org/curated/en/2005/06/6462841/orietal-republic-uruguay-country-financial-accountability-assessment http://hdl.handle.net/10986/8347 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 Latin America & Caribbean America South America Uruguay

Oriental Republic of Uruguay : Country Financial Accountability Assessment

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