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
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Citable URI
http://hdl.handle.net/11540/7819Metadata
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