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  • 1
    UID:
    b3kat_BV049080708
    Format: 1 Online-Ressource
    Series Statement: Other Financial Accountability Study
    Content: Program budgeting is a reform that intends to shift the focus of budgetary processes from control of inputs to producing measurable results. It aspires to enable governments deploy resources to priority areas and assess whether the resources have been translated into intended results. This paper identifies specific stumbling blocks for countries already implementing program budgeting that have caused implementation difficulties, especially in budget execution, and suggests means to resolve them. This paper aims to help resolve the tensions between planning, management, and control in pursuit of higher performance from governments. In doing so, the focus is not only observing and supporting the efficiency and effectiveness goals of program budgeting but also resolving the tensions arising from execution control and designing measures to support analysis and performance
    Language: English
    URL: Volltext  (kostenfrei)
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  • 2
    UID:
    b3kat_BV049081194
    Format: 1 Online-Ressource
    Series Statement: Health, Nutrition and Population (HNP) Discussion Papers
    Content: Performance-based financing (PBF) is the transfer of funds to health facilities so they can provide a pre-agreed set of services according to appropriate standards of quality and administration. These initiatives have introduced a wide set of reforms, including in provider autonomy, access to financial services, flexibility on the utilization of funds, a performance orientation on the budget allocation, and rigorous verification protocols. This tends to set PBF apart from the prevailing public financial management (PFM) systems that often remain input-based and thereby create a sustainability challenge. If the prevailing PFM system remains in parallel to the PBF, countries are likely to return to the legacy PFM system once PBF donor resources dry up. This paper unpacks this problem. It develops a conceptual framework about how to think about aligning PBF principles with PFM structures; offers a set of diagnostic questions for an assessment; and helps guide an analyst through the process of developing a reform roadmap, considering country context. The paper also proposes a reform roadmap to be centered around the following four facility financing pillars: (i) provider autonomy, (ii) financial management capacity, (iii) output-oriented budget provisions, and (iv) a unified payment system. As a discussion paper, this work aims to solicit feedback on the proposed approach from the PBF and PFM community
    Language: English
    URL: Volltext  (kostenfrei)
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  • 3
    UID:
    b3kat_BV048480465
    Format: 1 Online-Ressource
    ISBN: 9781464818479
    Series Statement: Policy Research Reports
    Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 978-1-4648-1825-7
    Additional Edition: Erscheint auch als ISBN 978-1-4648-1879-0
    Language: English
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  • 4
    UID:
    gbv_1016175752
    Format: 1 Online-Ressource (circa 64 Seiten) , Illustrationen
    Series Statement: Policy research working paper 8312
    Content: Financial management information systems are a sine qua non in public financial management and play a foundational role in the execution of the budget. Recognizing their potential contribution to fiscal discipline, the strategic allocation of resources, and operational efficiency, significant time and resources have been invested by the World Bank and other development institutions into such systems across the world. However, the reform of financial management information systems tends to be complex, and the evidence base of causal effects and mechanisms is thin. This study develops a framework that outlines the various steps involved in reform that illustrate how change is expected to happen. Three major dimensions were identified: (1) diagnostic phase, (2) systems development lifecycle, and (3) coverage and utilization. The paper argues that reaching the financial management information systems production frontier requires optimization across these dimensions, and that a programmatically coherent approach is required to realize fully the expected improvements in budget management. The study identifies a set of lessons on the various stages that are mapped against the framework by triangulating findings from a systematic review of the financial management information systems literature, field-based project-level evaluations and protocol based case studies, and a comprehensive desk review of the World Bank financial management information systems project documentation
    Additional Edition: Erscheint auch als Druck-Ausgabe Hashim, Ali Lessons from Reforming Financial Management Information Systems: A Review of the Evidence Washington, D.C : The World Bank, 2018
    Language: English
    Keywords: Graue Literatur
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 5
    UID:
    gbv_1665309296
    Format: 1 Online-Ressource (circa 35 Seiten) , Illustrationen
    Series Statement: Policy research working paper 8689
    Content: Public financial management enablesgovernment to implement policy. Financial management information systems are a central element of PFM in that they facilitate government financial transactions and subject them to rigorous budgetary controls. Therefore, the adequate use of FMIS systems supports the implementation of fiscal rules and provides the basis for holding the executive accountable for implementing the budget. Yet, the integrity of expenditure transactions and effectiveness of budget controls is rarely assessed. This paper explores the meaning of adequate use of FMIS systems and points to data analytics techniques that can shed light on how the use FMIS systems affects expenditure data integrity and effectiveness of budget controls. This methodology is applied to Pakistan and Cambodia, which reveals two very different problems. In Pakistan the analysis of the transactions profile suggests that a large share of the budget is not subjected to FMIS internal controls. In Cambodia the majority of the budget is channeled through the system, but the method exposes very large advances to commercial bank accounts that are subsequently drawn upon but outside the system. Both of these raise concerns about the effectiveness of the FMIS system. Deploying data analytics techniques can help assess whether FMIS systems serve form or function. Judging a system by its use is informative about governments' revealed preferences in expenditure management. This paper puts the spotlight on the foundation of expenditure data and advocates for a transparent, methodical and evidenced based approach to FMIS deployment and expenditure management reform
    Additional Edition: Erscheint auch als Druck-Ausgabe Hashim, Ali The Use of Data Analytics Techniques to Assess the Functioning of a Government's Financial Management Information System: An Application to Pakistan and Cambodia Washington, D.C : The World Bank, 2019
    Language: English
    Keywords: Graue Literatur
    URL: Volltext  (lizenzpflichtig)
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  • 6
    UID:
    gbv_1681951932
    Format: 1 Online-Ressource (circa 21 Seiten) , Illustrationen
    Series Statement: Policy research working paper 9029
    Content: The control protocols that underlie public expenditure management have direct implications for a government's ability to pursue fiscal discipline and service delivery objectives. The literature recognizes the inherent challenge in balancing control with flexibility and that these two objectives are often in conflict with one another. This paper argues that applying a universal set of expenditure controls across all transactions naturally cannot meet both of these objectives. One the one hand, a regime with universal, tight ex ante commitment controls lends itself to prudent fiscal management but constrains the ability of service providers to react adequately to rapidly changing needs. On the other hand, loosening controls equally for all transactions would introduce fiscal risks. To overcome this conundrum, the paper argues for a paradigm shift: a purposeful policy shift that subjects high-value transactions to the full set of rigorous controls, while relaxing controls for low-value transactions that apply to important aspects of the service delivery sectors. Such controls could be built into the financial management information systems that facilitate transactions and institute these controls. However, the evidence suggests that these systems are frequently not deployed to their full potential. Flexibility is inadvertently inhibited where it is necessary without providing the controls for transactions that constitute a fiscal risk. Recognizing this problem, the paper develops a two-pronged, risk-based deployment strategy for financial management information systems: (1) deploy such systems to high-value transactions, and (2) use banking sector innovations for advance payments, such as smart cards or mobile money, to facilitate flexibility for low-value transactions without compromising the integrity of transactions or accountability
    Additional Edition: Erscheint auch als Druck-Ausgabe Piatti-Funfkirchen, Moritz Balancing Control and Flexibility in Public Expenditure Management: Using Banking Sector Innovations for Improved Expenditure Control and Effective Service Delivery Washington, D.C : The World Bank
    Language: English
    Keywords: Graue Literatur
    Library Location Call Number Volume/Issue/Year Availability
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  • 7
    UID:
    gbv_1780648855
    Format: 1 Online-Ressource
    Series Statement: Health, Nutrition and Population Discussion Paper
    Content: Performance-based financing (PBF) is the transfer of funds to health facilities so they can provide a pre-agreed set of services according to appropriate standards of quality and administration. These initiatives have introduced a wide set of reforms, including in provider autonomy, access to financial services, flexibility on the utilization of funds, a performance orientation on the budget allocation, and rigorous verification protocols. This tends to set PBF apart from the prevailing public financial management (PFM) systems that often remain input-based and thereby create a sustainability challenge. If the prevailing PFM system remains in parallel to the PBF, countries are likely to return to the legacy PFM system once PBF donor resources dry up. This paper unpacks this problem. It develops a conceptual framework about how to think about aligning PBF principles with PFM structures; offers a set of diagnostic questions for an assessment; and helps guide an analyst through the process of developing a reform roadmap, considering country context. The paper also proposes a reform roadmap to be centered around the following four facility financing pillars: (i) provider autonomy, (ii) financial management capacity, (iii) output-oriented budget provisions, and (iv) a unified payment system. As a discussion paper, this work aims to solicit feedback on the proposed approach from the PBF and PFM community
    Note: English
    Language: Undetermined
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  • 8
    UID:
    b3kat_BV048524285
    Format: 1 Online-Ressource (291 Seiten)
    Edition: 1st ed
    ISBN: 9781464818790
    Series Statement: Policy Research Reports
    Note: Front Cover -- Contents -- Foreword -- Acknowledgments -- About the Authors -- Overview -- Abbreviations -- Chapter 1 Introduction -- Introduction -- Conclusions -- References -- Chapter 2 Effective Coverage: A Framework Linking Coverage and Quality -- Introduction -- Coverage, quality, and effective coverage -- Empirical applications -- Expanding the work on effective coverage by using data collected in health facilities -- Conclusions -- Notes -- References -- Chapter 3 Quality of Care: A Framework for Measurement -- Introduction -- Theoretical framework for assessing quality of care -- Measuring quality of care for research and policy -- Conclusions -- Notes -- References -- Chapter 4 Decomposing the Constraints to Quality of Care Using Data on Antenatal Care Consultations from Five Sub-Saharan African Countries -- Introduction -- Why antenatal care? -- Data -- Results -- Conclusions -- Annex 4A: Additional tables and figures -- Annex 4B: Data -- References -- Chapter 5 Performance-Based Financing Improves Coverage of Reproductive, Maternal, and Child Health Interventions -- Introduction -- PBF, health system performance, and health worker effort in theory -- Evidence of the impact of PBF on the quality and quantity of health service delivery in LMICs -- Impact of PBF on health worker motivation and satisfaction in six countries -- Results -- PBF, quality of care, and idle capacity -- Conclusions -- Notes -- References -- Chapter 6 Policy Alternatives to Performance-Based Financing -- Introduction -- Systematic review and meta-analysis of demand- and supply-side financial incentives -- Comparing the PBF and DFF approaches -- PBF, DFF, and institutional deliveries -- PBF, DFF, and baseline effort -- Complementarities in the PBF and DFF approaches -- Discussion and conclusions -- Annex 6A: Additional tables -- Notes -- References , Chapter 7 Performance-Based Financing as a Health System Reform and Cautionary Evidence on Performance Pay and Irrelevant Care -- Introduction -- Provision of nonindicated treatment in the context of financial incentives -- PBF as a health system reform -- Conclusion -- Notes -- References -- Chapter 8 Conclusion and Operational Implications -- Message 1: Recognize that sustainability is about more than just money -- Message 2: Support the four facility financing tenets -- Message 3: Understand PBF incentives in a broader health system context -- Message 4: Explore opportunities of maturing technologies -- Building a forward-looking research agenda -- References -- Boxes -- Box O.1 In Focus: Action items for task teams working on health financing reform -- Box 1.1 In Focus: A short history of performance-based financing and the related evaluation agenda -- Box 3.1 In Focus: Identifying misuse of care: A case study of malaria treatment in Mali -- Box 3.2 In Focus: Measuring quality of care and provider effort in antenatal and maternal care -- Box 4.1 In Focus: Exploring the drivers of variation in the content of care -- Box 4.2 In Focus: Does discrimination contribute to poor effort? -- Box 5.1 In Focus: A middle-income country's experience with performance-based financing: The case of Argentina and Plan Nacer and Programa Sumar -- Box 5.2 In Focus: Theoretical underpinnings of health worker motivation and paying for performance -- Box 5.3 In Focus: Measurement of worker motivation and satisfaction -- Box 5.4 In Focus: Heterogeneous effects of performance-based financing on motivation and satisfaction: An example from Nigeria -- Box 6.1 In Focus: Kyrgyz Republic PBF pilot -- Box 6.2 In Focus: Demand-side interventions and incentives for increasing preventive screening for noncommunicable diseases in Armenia , Box 6.3 In Focus: Systematic review search results -- Box 6.4 In Focus: Mean effect size computation and subgroup analysis -- Box 6.5 In Focus: Effect size heterogeneity -- Box 6.6 In Focus: Combining supply- and demand-side incentives -- Box 6.7 In Focus: PBF and equity -- Box 6.8 In Focus: How do impacts depend on the baseline outcome values? Results from the meta-analysis -- Box 8.1 In Focus: Combining technological innovations to facilitate strategic purchasing -- Figures -- Figure O.1 Effective coverage contours for antenatal care -- Figure O.2 Lay of the land in centralized health systems in low-income countries -- Figure O.3 Availability of drugs and consumables, equipment, and other supplies for providing antenatal care -- Figure O.4 Know-can-do gaps in the provision of antenatal care -- Figure O.5 Provision of unnecessary care in antenatal care provision in five Sub-Saharan African countries -- Figure O.6 Impacts of performance-based financing on facility physical capacity in Cameroon and Nigeria -- Figure O.7 Impacts of performance-based financing on idle capacity-or the know-can-do gap-in Cameroon and Nigeria -- Figure O.8 Comparison of the pooled impact of performance-based and unconditional facility financing in five Sub-Saharan African countries (Cameroon, Nigeria, Rwanda, Zambia, and Zimbabwe) -- Figure O.9 Impacts of PBF, vouchers, and conditional cash transfers on the utilization of maternal and child health services: Results from a meta-analysis -- Figure 1.1 Lay of the land in centralized health systems -- Figure 1.2 Lay of the land in health systems with the addition of demand- and supply-side incentives -- Figure 2.1 Utilization, coverage, and effective coverage -- Figure 2.2 Coverage, quality, effective coverage, and the care cascade -- Figure 2.3 Effective coverage tree and its decomposition , Figure 2.4 Effective coverage and its decomposition as the product of coverage and quality -- Figure 2.5 Effective coverage contours and isocurves -- Figure 2.6 Effective coverage and its decomposition: Antenatal care and pneumonia -- Figure 2.7 Effective coverage contours for antenatal care -- Figure 2.8 Effective coverage contours for hypertension treatment -- Figure 2.9 Effective coverage contours for tuberculosis treatment -- Figure 2.10 Effective coverage contours for HIV/AIDS treatment in Mozambique, by wealth quintile, 2015 -- Figure 2.11 Effective coverage contours for child malaria and diarrhea treatment -- Figure 2.12 Effective coverage contours for various medical conditions -- Figure 2.13 Potential data sources for measuring effective coverage -- Figure 3.1 Prescriptions for antimalarials in the malaria case study -- Figure 4.1 Effective antenatal care coverage in five Sub-Saharan African countries -- Figure 4.2 Availability of drugs and consumables, equipment, and other supplies for providing antenatal care -- Figure 4.3 Performance in patient-provider interactions during antenatal care -- Figure B4.1.1 Variation in content of care in patient-provider interactions in antenatal care -- Figure 4.4 Know-can-do gaps in the provision of antenatal care -- Figure 4.5 Overuse in antenatal care provision in five Sub-Saharan African countries -- Figure 4.6 Correlation between idle capacity and provider type -- Figure B4.2.1 Inequality in the provision of ANC and effective ANC in the Democratic Republic of Congo -- Figure 4A.1 Know-can-do gaps in the performance of antenatal care in Cameroon -- Figure 4A.2 Know-can-do gaps in the performance of antenatal care in the Central African Republic -- Figure 4A.3 Know-can-do gaps in the performance of antenatal care in the Democratic Republic of Congo , Figure 4A.4 Know-can-do gaps in the performance of antenatal care in Nigeria -- Figure 4A.5 Know-can-do gaps in the performance of antenatal care in the Republic of Congo -- Figure 5.1 Key factors of performance-based financing that influence population health: An illustration -- Figure 5.2 Impacts of performance-based financing on facility physical capacity in Cameroon and Nigeria -- Figure 5.3 Impact of PBF on health worker motivation: Treatment effect (%), PBF vs. control -- Figure 5.4 Impact of PBF on health worker satisfaction: Treatment effect (%), PBF vs. control -- Figure 5.5 Impact of PBF on health worker well-being: Treatment effect (%), PBF vs. control -- Figure B5.4.1 Impact of PBF on health worker motivation: Heterogeneity in treatment effects (%), by cadre, PBF vs. control -- Figure 5.6 Impacts of performance-based financing on idle capacity-or the know-can-do gap-in Cameroon and Nigeria -- Figure 6.1 Typology and theory of change of included financial incentive interventions -- Figure B6.3.1 Search and data extraction results across all financial incentive intervention types -- Figure B6.3.2 Programs per outcome, by financial incentive intervention type -- Figure 6.2 Mean effect sizes for all incentive interventions combined -- Figure 6.3 Mean effect sizes, by intervention type -- Figure B6.6.1 Difference in mean effect size between schemes combining supply- and demand-side interventions and schemes intervening only on the supply or demand side -- Figure 6.4 Comparison of the pooled impact of performance-based and unconditional facility financing in five Sub-Saharan African countries (Cameroon, Nigeria, Rwanda, Zambia, and Zimbabwe) -- Figure 6.5 Impacts of PBF relative to DFF on idle capacity in antenatal care consultations in Cameroon and Nigeria -- Figure B6.7.1 Patient socioeconomic status, PBF, DFF, and know-can-do gaps in Nigeria , Figure B6.7.2 Patient socioeconomic status, PBF, DFF, and know-can-do gaps in Cameroon
    Additional Edition: Erscheint auch als Druck-Ausgabe de Walque, Damien Improving Effective Coverage in Health Bielefeld : World Bank Publications,c2022 ISBN 9781464818257
    Language: English
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  • 9
    UID:
    gbv_1806285924
    Format: 1 Online-Ressource
    Series Statement: Equitable Growth, Finance and Institutions Insight
    Content: Program budgeting is a reform that intends to shift the focus of budgetary processes from control of inputs to producing measurable results. It aspires to enable governments deploy resources to priority areas and assess whether the resources have been translated into intended results. This paper identifies specific stumbling blocks for countries already implementing program budgeting that have caused implementation difficulties, especially in budget execution, and suggests means to resolve them. This paper aims to help resolve the tensions between planning, management, and control in pursuit of higher performance from governments. In doing so, the focus is not only observing and supporting the efficiency and effectiveness goals of program budgeting but also resolving the tensions arising from execution control and designing measures to support analysis and performance
    Note: English
    Language: English
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  • 10
    UID:
    gbv_1759636444
    Format: 1 Online-Ressource
    Series Statement: Policy Research Working Paper No. 8312
    Content: Financial management information systems are a sine qua non in public financial management and play a foundational role in the execution of the budget. Recognizing their potential contribution to fiscal discipline, the strategic allocation of resources, and operational efficiency, significant time and resources have been invested by the World Bank and other development institutions into such systems across the world. However, the reform of financial management information systems tends to be complex, and the evidence base of causal effects and mechanisms is thin. This study develops a framework that outlines the various steps involved in reform that illustrate how change is expected to happen. Three major dimensions were identified: (1) diagnostic phase, (2) systems development lifecycle, and (3) coverage and utilization. The paper argues that reaching the financial management information systems production frontier requires optimization across these dimensions, and that a programmatically coherent approach is required to realize fully the expected improvements in budget management. The study identifies a set of lessons on the various stages that are mapped against the framework by triangulating findings from a systematic review of the financial management information systems literature, field-based project-level evaluations and protocol based case studies, and a comprehensive desk review of the World Bank financial management information systems project documentation
    Note: English
    Language: English
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