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

    Hawke, Lewis | June 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 influence on public financial management (PFM) reform in Asia and the Pacific. 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 Pacific 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. Public Expenditure and Financial Accountability: Assessing Public Financial Management Performance and Influencing Reform Processes. © Asian Development Bank. http://hdl.handle.net/11540/7819. License: CC BY 3.0 IGO.
    ISSN
    2520-6591 (print)
    2520-6605 (electronic)
    Keywords
    Taxation
    Public Accounting
    National Budget
    Municipal Bonds
    Local Government
    Local Taxes
    International Monetary Relations
    International Financial Market
    International Banking
    Central Banks
    Business Financing
    Capital Resources
    Budgetary Policy
    Capital Needs
    Corporate Divestiture
    Capital Instruments
    Pension Funds
    Insurance Companies
    Banks
    Portfolio Management
    Fiscal Administration
    Economics of Education
    Development Banks
    Public enterprises
    Public finance
    Infrastructure projects
    Development projects
    Urban Development Finance
    Trade Finance
    Small Business Finance
    Rural Finance
    Roundtable on International Trade and Finance
    Regional Development Finance
    Public Service Finance
    Public Finance
    Project Finance
    Private Finance
    Nonbank Financing
    Non-Bank Financial Institutions
    Municipal Finance
    Local Government Finance
    Local Currency Financing
    Limited Resource Financing
    International Financial Institutions
    Infrastructure Financing
    Industrial Finance
    Government Financial Institutions
    Government Finance
    Financing of Infrastructure
    Financial Sector Development
    Financial Regulation
    Public Sector Infrastructure
    Public Sector Management
    Public Sector Projects
    Bonds
    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
    Inheritance and transfer tax
    Energy tax
    Investment of public funds
    Intergovernmental fiscal relations
    Social infrastructure
    Public works
    Government lending
    Show allCollapse
    Citable URI
    http://hdl.handle.net/11540/7819
    Metadata
    Show full item record
    Thumbnail
    governance-brief-31.pdf (2.210Mb)
    Author
    Hawke, Lewis
    Theme
    Finance
    Public Sector

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