UID:
almafu_9958059010102883
Umfang:
1 online resource (101 p.)
ISBN:
9781475511260
,
1475511264
,
9781475511253
,
1475511256
Serie:
IMF Staff Country Reports
Inhalt:
At the request of the Government of Liberia (GoL), the IMF Fiscal Affairs Department (FAD) led an external assessment of the central government’s public financial management (PFM) systems based on the Public Expenditure and Financial Accountability (PEFA) methodology. The assessment was undertaken in close collaboration with the Ministry of Finance’s (MoF) PFM Reform Coordination Unit (RCU), with the participation of staff of the African Development Bank and the World Bank, and with financial support from the European Union and Sida. The assessment examines progress since the PEFA assessment of 2007 and provides a renewed baseline for monitoring progress in PFM reform and for supporting the GoL in refining, where necessary, the current PFM reform strategy. The assessment snapshot date was April 23, 2012. The report was reviewed by the GoL, the PEFA Secretariat, a donor reference group, and FAD, the latter being at the same time responsible for quality assurance.
Anmerkung:
Description based upon print version of record.
,
Cover; Contents; Abbreviations; Summary Assessment; Tables; 1. Summary of the PEFA 2012 Assessment in Comparison with PEFA 2007; I. Introduction; II. Country Background Information; A. Country Economic Situation; B. Budgetary Outcomes; 2. Summary Economic Data for Liberia, 2009-12; 3. Fiscal Operations of the Central Government, FY2008/09-FY2011/12; C. Legal and Institutional Framework for PFM; III. Assessment of PFM Systems, Processes, and Institutions; A. Budget Credibility; PI-1. Aggregate expenditure outturn compared to original approved budget
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4. Central Government Budget vs. Actual Expenditure FY2008/09-FY2010/11PI-2. Composition of expenditure outturn compared to original approved budget; 5. Composition Variance and Contingency Budget for PI-2; PI-3. Aggregate revenue outturn compared to original approved budget; 6. Liberia Actual Domestic Revenue Compared to Original Budget Estimates; PI-4. Stock and monitoring of expenditure payment arrears; B. Comprehensiveness and Transparency; PI-5. Classification of the budget; PI-6. Comprehensiveness of information included in budget documentation
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7. Comprehensiveness of Budget DocumentationPI-7. Extent of unreported government operations; PI-8. Transparency of intergovernmental fiscal relations; PI-9. Oversight of aggregate fiscal risk from other public sector entities; 8. Financial Reporting Requirements of SOEs and AGAs; PI-10. Public access to key fiscal information; 9. Public Access to Fiscal Information; C. Policy-Based Budgeting; PI-11. Orderliness and participation in the annual budget process; PI-12. Multi-year perspective in fiscal planning, expenditure policy, and budgeting; D. Predictability and Control in Budget Execution
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PI-13. Transparency of taxpayer obligations and liabilitiesPI-14 Effectiveness of measures for taxpayer registration and assessment; PI-15 Effectiveness in collection of tax payments; 10. Debt Collection Ratio for Tax Arrears 2009/10 and 2010/11 (USD millions); PI-16. Predictability in the availability of funds for commitment of expenditure; PI-17. Recording and management of cash balances, debt, and guarantees; PI-18. Effectiveness of payroll controls; PI-19 Transparency, Competition and Complaints Mechanisms in Procurement
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11. Summary of the Characteristics of the PPC Act in Relation to PEFA CriteriaPI-20. Effectiveness of internal controls for non-salary expenditure; 12. PEFA Assessment of Procurement Complaints, Appeals and Review Panel; 13. Rejection Rate of FY2011/12 First Quarter Vouchers; PI-21. Effectiveness of internal audit; E. Accounting, Recording, and Reporting; PI-22. Timeliness and regularity of accounts reconciliation; PI-23. Availability of information on resources received by service delivery units; PI-24. Quality and timeliness of in-year budget reports
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14. Timeliness of In-Year Reports over the Last Three Fiscal Years
Weitere Ausg.:
ISBN 9781475510645
Weitere Ausg.:
ISBN 1475510640
Sprache:
Englisch
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