Bhutan - Public Financial Management Accountability Assessment

World Bank

dc.creator	World Bank
dc.date	2012-03-19T10:26:05Z
dc.date	2012-03-19T10:26:05Z
dc.date	2010-06-01
dc.date.accessioned	2023-02-17T20:44:58Z
dc.date.available	2023-02-17T20:44:58Z
dc.identifier	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20110328002252
dc.identifier	http://hdl.handle.net/10986/2973
dc.identifier.uri	http://localhost:8080/xmlui/handle/CUHPOERS/243325
dc.description	This summary assessment uses indicator-led analysis to provide an integrated assessment of the Public Financial Management (PFM) system which draws on international standards developed by various development partners. The purpose is to measure PFM performance across a wide range of development over time. The Public Expenditure and Financial Accountability (PEFA) methodology includes the best conditions that some Organization for Economic cooperation and Development (OECD) countries demonstrate and in this assessment it is important to consider the Bhutanese context, that it is a small country, traditionally with an agricultural base society with relatively lesser industry and commerce. It is unable to support a financial sector infrastructure in terms of accountancy and audit standard setting and the availability of international standards is of great assistance. The 31 indicators for the PFM system focus on the basic qualities of a PFM system operating to existing good international practices, and assessments are classified A (excellent), B (good), C (opportunities for some improvement) and D (in need of substantial improvement in some areas or information not available for the assessment). Each indicator may have 1-4 dimensions each of which is assessed independently. The overall score for the indicator is based on the scores for the constituent dimensions in accordance with scoring rules established in the PEFA PFM framework document. In some circumstances a plus sign is added where the indicator takes on the score of the lowest scoring dimension but other dimensions have higher scores.
dc.language	English
dc.publisher	World Bank
dc.rights	CC BY 3.0 IGO
dc.rights	http://creativecommons.org/licenses/by/3.0/igo/
dc.rights	World Bank
dc.subject	ACCESS TO SAFE WATER
dc.subject	ACCOUNTABILITY
dc.subject	ACCOUNTING
dc.subject	ACCOUNTING SYSTEM
dc.subject	AGGREGATE EXPENDITURE
dc.subject	AGGREGATE FISCAL
dc.subject	AGGREGATE FISCAL DISCIPLINE
dc.subject	AGGREGATE REVENUE
dc.subject	ALLOCATION OF BUDGET RESOURCES
dc.subject	ANNUAL BUDGET
dc.subject	ANNUAL BUDGET PROCESS
dc.subject	ANNUAL FINANCIAL STATEMENTS
dc.subject	ANNUAL REPORT
dc.subject	ANNUAL REPORTING
dc.subject	ARTICLE
dc.subject	ASSESSMENT PROCESS
dc.subject	AUDITOR GENERAL
dc.subject	AUDITORS
dc.subject	BALANCE OF PAYMENTS
dc.subject	BUDGET ALLOCATIONS
dc.subject	BUDGET COMPREHENSIVENESS
dc.subject	BUDGET CREDIBILITY
dc.subject	BUDGET CYCLE
dc.subject	BUDGET DEVELOPMENT
dc.subject	BUDGET DOCUMENTATION
dc.subject	BUDGET EXECUTION
dc.subject	BUDGET EXPENDITURE
dc.subject	BUDGET LAW
dc.subject	BUDGET OUTCOMES
dc.subject	BUDGET POLICY
dc.subject	BUDGET PREPARATION
dc.subject	BUDGET PROPOSAL
dc.subject	BUDGET REPORT
dc.subject	BUDGET REVIEW
dc.subject	BUDGET SUPPORT
dc.subject	BUDGET TRANSFERS
dc.subject	BUDGETARY ALLOCATIONS
dc.subject	BUDGETARY OUTCOMES
dc.subject	BUDGETARY SYSTEM
dc.subject	CAPACITY BUILDING
dc.subject	CAPITAL EXPENDITURE
dc.subject	CAPITAL EXPENDITURES
dc.subject	CAPITAL PROJECTS
dc.subject	CAPITAL SPENDING
dc.subject	CASH BALANCES
dc.subject	CASH BASIS
dc.subject	CASH FLOW
dc.subject	CASH MANAGEMENT
dc.subject	CASH POSITION
dc.subject	CENTRAL AGENCIES
dc.subject	CENTRAL BANK
dc.subject	CENTRAL BUDGETING
dc.subject	CENTRAL GOVERNMENT
dc.subject	CIVIL SERVANTS
dc.subject	CIVIL SERVICE
dc.subject	CORPORATE INCOME TAX
dc.subject	CORPORATION INCOME TAX
dc.subject	DEBT
dc.subject	DEBT MANAGEMENT
dc.subject	DEBT SERVICE
dc.subject	DEBT SUSTAINABILITY
dc.subject	DECENTRALIZATION
dc.subject	DEMOCRATIC SYSTEM
dc.subject	DOMESTIC REVENUE
dc.subject	DONOR COORDINATION
dc.subject	ECONOMIC GROWTH
dc.subject	ECONOMIC POLICY
dc.subject	ECONOMIC STABILITY
dc.subject	EXPENDITURE MANAGEMENT SYSTEM
dc.subject	EXPENDITURE POLICY
dc.subject	EXPENDITURES
dc.subject	EXTERNAL ASSISTANCE
dc.subject	EXTERNAL AUDIT
dc.subject	EXTERNAL DEBT
dc.subject	FINANCE MINISTRY
dc.subject	FINANCIAL ACCOUNTABILITY
dc.subject	FINANCIAL INFORMATION
dc.subject	FINANCIAL INSTITUTIONS
dc.subject	FINANCIAL MANAGEMENT INFORMATION
dc.subject	FINANCIAL MANAGEMENT INFORMATION SYSTEM
dc.subject	FINANCIAL POSITION
dc.subject	FINANCIAL SECTOR
dc.subject	FINANCIAL STATEMENT
dc.subject	FISCAL BALANCE
dc.subject	FISCAL DEFICIT
dc.subject	FISCAL DEFICITS
dc.subject	FISCAL FRAMEWORK
dc.subject	FISCAL IMPLICATIONS
dc.subject	FISCAL INFORMATION
dc.subject	FISCAL POLICY
dc.subject	FISCAL POSITION
dc.subject	FISCAL REPORTING
dc.subject	FISCAL RISK
dc.subject	FISCAL RISKS
dc.subject	FISCAL TRANSPARENCY
dc.subject	FISCAL YEARS
dc.subject	GOVERNMENT ACCOUNTING
dc.subject	GOVERNMENT BUDGET
dc.subject	GOVERNMENT BUDGET MANAGEMENT
dc.subject	GOVERNMENT EXPENDITURES
dc.subject	GOVERNMENT FINANCE
dc.subject	GOVERNMENT FINANCE STATISTICS
dc.subject	GOVERNMENT FUNDING
dc.subject	GOVERNMENT POLICY
dc.subject	GOVERNMENT PRIORITIES
dc.subject	GOVERNMENT REVENUE
dc.subject	GOVERNMENTAL FISCAL RELATIONS
dc.subject	GROSS DOMESTIC PRODUCT
dc.subject	HEALTH SERVICES
dc.subject	INCOME TAX
dc.subject	INFLATION
dc.subject	INFORMATION FLOWS
dc.subject	INTERNAL AUDIT
dc.subject	INTERNAL CONTROL
dc.subject	INTERNAL CONTROLS
dc.subject	LEGISLATIVE SCRUTINY
dc.subject	LOCAL GOVERNMENT BUDGETS
dc.subject	LOCAL REVENUE
dc.subject	LOCAL TAXES
dc.subject	MEASURED PERFORMANCE
dc.subject	MEDIUM TERM EXPENDITURE
dc.subject	MEDIUM TERM EXPENDITURE FRAMEWORKS
dc.subject	MINISTRY OF FINANCE
dc.subject	NATIONAL BUDGET
dc.subject	NATIONAL DEBT
dc.subject	NATIONAL GOVERNMENT
dc.subject	NATIONAL INCOME
dc.subject	NATIONAL STATISTICS
dc.subject	OUTCOME INFORMATION
dc.subject	PERFORMANCE AUDIT
dc.subject	PERFORMANCE INDICATOR
dc.subject	PERFORMANCE MEASUREMENT
dc.subject	PERSONAL INCOME
dc.subject	PERSONAL INCOME TAX
dc.subject	POVERTY REDUCTION
dc.subject	POVERTY REDUCTION STRATEGY
dc.subject	PRIVATE ENTERPRISES
dc.subject	PRIVATE SECTOR
dc.subject	PRIVATE SECTOR GROWTH
dc.subject	PROCUREMENT FUNCTION
dc.subject	PROCUREMENT POLICY
dc.subject	PROCUREMENT SYSTEMS
dc.subject	PROGRAMS
dc.subject	PUBLIC ACCOUNTS
dc.subject	PUBLIC ADMINISTRATION
dc.subject	PUBLIC CORPORATION
dc.subject	PUBLIC DEBT
dc.subject	PUBLIC ENTERPRISE
dc.subject	PUBLIC ENTERPRISES
dc.subject	PUBLIC EXPENDITURE
dc.subject	PUBLIC EXPENDITURE MANAGEMENT
dc.subject	PUBLIC FINANCE
dc.subject	PUBLIC FINANCIAL MANAGEMENT
dc.subject	PUBLIC FINANCIAL MANAGEMENT SYSTEM
dc.subject	PUBLIC INTEREST
dc.subject	PUBLIC MONEY
dc.subject	PUBLIC PROCUREMENT
dc.subject	PUBLIC RESOURCES
dc.subject	PUBLIC SECTOR
dc.subject	PUBLIC SECTOR ACCOUNTING
dc.subject	PUBLIC SECTOR ENTITIES
dc.subject	PUBLIC SERVICE
dc.subject	PUBLIC SERVICES
dc.subject	PUBLIC SPENDING
dc.subject	QUALITY OF LIFE
dc.subject	QUALITY STANDARDS
dc.subject	RECURRENT EXPENDITURE
dc.subject	RECURRENT EXPENDITURES
dc.subject	REFORM PROCESS
dc.subject	REFORM PROCESSES
dc.subject	REFORM PROGRAM
dc.subject	REFORM STRATEGY
dc.subject	REGULATORY FRAMEWORK
dc.subject	ROAD NETWORK
dc.subject	SALES TAX
dc.subject	SALES TAX SYSTEM
dc.subject	SELF-ASSESSMENT
dc.subject	SERVICE DELIVERY
dc.subject	SOCIAL INDICATORS
dc.subject	SOCIAL SERVICES
dc.subject	STATE ENTERPRISES
dc.subject	STRATEGIC ALLOCATION
dc.subject	STRATEGIC ALLOCATION OF RESOURCES
dc.subject	SUPREME AUDIT INSTITUTION
dc.subject	SUPREME AUDIT INSTITUTIONS
dc.subject	SUSTAINABILITY ANALYSIS
dc.subject	TAX ADMINISTRATION
dc.subject	TAX BASE
dc.subject	TAX PAYMENTS
dc.subject	TAX RATES
dc.subject	TAX REVENUE
dc.subject	TAX REVENUES
dc.subject	TOTAL EXPENDITURE
dc.subject	TRANSPARENCY
dc.subject	UNFUNDED LIABILITIES
dc.title	Bhutan - Public Financial Management Accountability Assessment
dc.type	Economic & Sector Work :: Other Financial Accountability Study
dc.coverage	South Asia
dc.coverage	South Asia
dc.coverage	Asia
dc.coverage	Bhutan