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    The Governance Brief: Public Expenditure and Financial Accountability: Assessing Public Financial Management Performance and Influencing Reform Processes

    Hawke, Lewis | December 2017
    Abstract
    The Public Expenditure and Financial Accountability (PEFA) Secretariat, in cooperation with the Asian Development Bank (ADB) and the World Bank, organized a 3-day event in February 2017 to explore and discuss experiences and achievements of the PEFA program and its infl uence on public fi nancial management (PFM) reform in Asia and the Pacifi c. The Practitioners Forum and Training were held to coincide with the first anniversary of the launch of the upgraded PEFA 2016 framework for measuring PFM performance. The forum highlighted the rich experience of countries in Asia and the Pacifi c in managing PEFA assessments and in using the results of PEFA assessment reports as an input to governments’ PFM reforms plans and to monitor its implementation. This brief will describe what PEFA is, give a background on why the PEFA program was established, the evolution of the PEFA framework, and the key characteristics of the upgraded PEFA 2016 framework, as well as an overview of key lessons learned in using PEFA in Asia and the Pacific.
    Citation
    Hawke, Lewis. 2017. The Governance Brief: Public Expenditure and Financial Accountability: Assessing Public Financial Management Performance and Influencing Reform Processes. © Asian Development Bank. http://hdl.handle.net/11540/7761. License: CC BY 3.0 IGO.
    ISSN
    2520-6591 (print)
    2520-6605 (electronic)
    Keywords
    Public Accounting
    Business Financing
    Subsidies
    Social Equity
    Economic Equity
    Project Risks
    Project Impact
    Public Administration
    Corporations
    Taxation
    Public Debt
    Local Government
    Debt Management
    Taxation
    Public Accounting
    National Budget
    Municipal Bonds
    Local Government
    Local Taxes
    International Monetary Relations
    International Financial Market
    International Banking
    Central Banks
    Business Financing
    Financial Aspects
    Fiscal Policy
    Regional Development Finance
    Public Scrutiny of City Finances
    Non-Bank Financial Institutions
    Local Government Finance
    Government Financial Institutions
    Foreign and Domestic Financing
    Financial Risk Management
    Assessing Corporate Governance
    Good Governance
    Governance Approach
    Urban Development Finance
    Trade Finance
    Small Business Finance
    Rural Finance
    Roundtable on International Trade and Finance
    Regional Development Finance
    Investment Requirements
    Banks
    |Taxing power
    Tax administration and procedure
    Tax policy
    Effect of taxation on labor supply
    Decentralization in government
    Community power
    Corporate divestment
    Civil government
    Delegation of powers
    Equality
    Neighborhood government
    Subnational governments
    Delivery of government services
    Local taxation
    Options
    Government
    Local government
    Taxation
    Grants
    Loans
    Use tax
    Taxing power
    State of taxation
    Tax-sales
    Tax revenue estimating
    Tax planning
    Spendings tax
    Special assessments
    Tax administration and procedure
    Sales tax
    Real property and taxation
    Progressive taxation
    Effect of taxation on land use
    Effect of taxation on labor supply
    Intergovernmental tax relations
    Show allCollapse
    Citable URI
    http://hdl.handle.net/11540/7761
    Metadata
    Show full item record
    Thumbnail
    governance-brief-31.pdf (2.210Mb)
    Author
    Hawke, Lewis
    Theme
    Finance
    Governance

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    Copyright 2016-2021 Asian Development Bank Institute, except as explicitly marked otherwise