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
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Citable URI
http://hdl.handle.net/11540/7761Metadata
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