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Role of PFM in Governance

Role of PFM in Governance. Presentation Outline. Governance and Good Governance PFM: Backbone of Governance Nepal Context Gaps Next Step PEFA and Nepal. Fundamentals. ‘WHY’ Better government Better service delivery Better result Greater interest of the greater people ‘WHAT’

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Role of PFM in Governance

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  1. Role of PFM in Governance

  2. Presentation Outline • Governance and Good Governance • PFM: Backbone of Governance • Nepal Context • Gaps • Next Step • PEFA and Nepal

  3. Fundamentals ‘WHY’ • Better government • Better service delivery • Better result • Greater interest of the greater people ‘WHAT’ • Legislative, judicial & executive functions of government at each level • Subsidiarity: what can be devolved that should be devolved • Universally applicable principles, norms & standards • Mutual cooperation within and between levels of government systems, institutions and processes ‘HOW’ • Feasibility & affordability: implementable, doable, achievable • Incremental process • Efficiency in process, due process of law • Build on what we have: organic

  4. Terminology State : geography, population, sovereignty, government Government : governing body, political institutions Governance : act or manner of governing Good governance : rule of law, transparency, accountability, participation, equity, fairness, inclusion, responsiveness, consensus oriented, efficiency, effectiveness Reform:make changes in something so as to improve it Restructuring : organize differently Vertical form of government Federal or unitary Central, state, local government relations and dynamics Horizontal system of government Presidential/parliamentary system Executive, legislative and judicial relations and dynamics " Power tends to corrupt and absolute power corrupts absolutely": John Dahlberg

  5. Major Functions of Government • Traditional: law and order, revenue collection, external affairs, police state • Vertical functions : Policy, legislation, national standard, guideline, overall planning: vision and mission, asset creation: human, social and infrastructure, Implementation, M&E, financing, coordination and accountability • Horizontal Functions : Economic: revenue collection, agriculture, land reform, labour and employment, trade and commerce, poverty alleviation, help enhancing growth • Social : health, education, social justice, social security, social protection • Infrastructure: road, highway, irrigation, hydropower, information highway • Governance: regulatory, oversight, law and order, RTI, corruption control, human right, external affairs, environment, natural resources, climate change • Deliver classic public goods, Involve in delivering larger public goods, assist marginalized and vulnerable, formulate policy of equity, create conducive public Service delivery environment • Human resource management/development, public financial management • Regulator, facilitator, enabler, coordinator "Enabling approach is better that feeding"

  6. Level of Governance

  7. Dimensions of Governance • The Political Dimension: Process by which governments are selected, monitored and replaced; • The Economic Dimension: Capacity of any government to effectively formulate and implement sound policies as well as provide public services for its citizens; • The Institutional Dimension: Respect of citizens and the state for the institutions that govern social and economic interactions among them.: • Ethical Dimensions: State actors, officials, corporate, mind set, behavior and paradigm

  8. Good Governance and Poor Governance Good Governance Poor Governance Diversion of Public Resources for Private Gains Impunity or arbitrariness in the application of Law Excessive rules which impede the functioning of markets Non-transparent Decision-making Discretionary allocation of resources • Accountable • Consensus oriented • Participatory • Transparent • Rule of law • Responsive • Equitable & inclusive • Economy, efficient and effective

  9. cfwf/e"t ?kfGt/0f

  10. Fiscal Governance • Public expenditure policy: Impacts on growth, social security, employment and inflation • Revenue/taxation policy : impacts on investment, equity, inflation and resource allocation • Foreign aid policy: aid management • Public debt policy : impacts on interest rate, inflation and private investment • Financial policy : financial stability/private investment

  11. Ultimate Goal of Fiscal Governance • Maximization of domestic resource • Decreasing the dependency upon foreign aid • Rational use of domestic borrowing • Efficient and productive allocation of public resources • Poverty alleviation through growth • Macro economic stability and predictability

  12. Public Finance? • Public: citizens, people, of the people, by the people, for the people or related to government • Finance: to invest, or mobilization of financial resources or money for desired goal • Public finance: subject matter related to mobilization and utilization of public/government money or resources • Government : trust • Government employees: Trustees, change agent, cream of the society, neutral competency, integrity, objectivity, confidentiality

  13. Dimensions and Principle of Public Finance Dimensions: • Public expenditure: public goal, expenditure policy programs, and public spending • Public revenue: tax and non tax revenue • Public debt: internal, external, grants etc. Principle: • No taxation without representation • No public expenditure without parliamentary consent

  14. Public Financial Management • PFM talks about planning, resource mobilization, expenditures, reporting and audit of public monies and involves systems and staff in every agency of government. • Public Financial Management (PFM) is about how government manages public monies for better government, better results and better services to the citizens. • Those results must be for the wellbeing of the society and people at large.

  15. Public Financial Management • Handling of public purse for better results • Achieving results, managing risks, prudence behavior • ;/sf/sf] ;du| ljQLorqmsf] Joj:yfkgug]{ sfo{nfO{ ;fj{hlgsljQLoJoj:yfkgelgG5 • ;fj{hlgsvr{,, /fh:jkl/rfng, ;|f]t kl/rfng, hjfkmb]lxtf -k|ltj]bg / hjfkm_ • ;'zf;gsfrf/} cfofdx? -/fhgLlts, cfly{s, Joj:yfksLo / g}lts_ ;u ;/f]sf/ /fVb5 . • ;dfj]zLcfly{s j[l4(Growth), cfly{s :yfloTj(Stability), ;fdflhsGofo(Equity) xfl;nug]{ k|d'vdfWod g} ;fj{hlgsljQLoJoj:yfkgxf] "A Good PFM system is prerequisite for GOOD GOVERNANCE"

  16. Principles • Public value maximization • Parliamentary approval • Due process of law • Public accountability • Prudence: judgment • Due care: public trustee • Principle of fiscal sustainability • Independent audit

  17. ;fj{hlgsljQLoJoj:yfkg: p2]Zo • ;dli6ut cfly{s cg'zf;gsfodug]{, • >f]t / ;fwgsf] /0fgLlts ljt/0f ug{{], • >f]t / ;fwgsf] pkof]udfk|efjsf/Ltf, sfo{s'zntf, kf/bzL{tftyfhjfkmb]xLtfclea[l4 ug]{, • ;fj{hlgs ;]jfk|jfxdf ;'wf/ ug{ ;xof]u k'¥ofpg' , • ljQLohf]lvdGo"gLs/0f ug{] pkfox? klxNofpg] • ;'zf;gsfodug{ ;xof]u k'¥ofpg'

  18. ;fj{hlgsljQLoJoj:yfkgsfIf]q / sfo{x? • sfo{x? != ljQLo ;|f]t ;fwgsf] cg'dfg / klxrfg @= ljQLo ;|f]t ;fwgsf] k|flKt #= ljQLo ;|f]t ;fwgsf] af8kmf8 $= sf]if Joj:yfkg %= vr{ pkof]u ^= n]vfkfng &= cfGtl/s lgoGq0f *= k|ltj]bg (= n]vfk/LIf0f !)=hgzlQmJoj:yfkg If]q != cfly{s of]hgf @= ah]6 Joj:yfkg #= ;fj{hlgsvr{ Joj:yfkg $= n]vfÍg / k|ltj]bg %= cfGtl/s lgoGq0f ^= n]vfk/LIf0f

  19. ;fj{hlgsljlQoJoj:yfkgsf] cjojx? • gLlt, of]hgf / sfo{qmd • ah]6 k|0ffnL • /fh:jjfcGok|fKtLsf] Joj:yfkg • vr{ Joj:yfkg • lgsf;f, vr{ / vr{ >f]t Joj:yfkg • sf]if Joj:yfkg -vftfk|jfx, ;dli6 cfly{s sf/f]jf/ ;dfj]z_ • Zf]wegf{ Joj:yfkg • ;fj{hlgsvl/b Joj:yfkg, • cfGtl/s lgoGq0f, • C0fsf] Joj:yfkg • n]vf+sg, k|ltj]bgtyfljlQok|ltj]bg • cfGtl/s n tyfclGtd n]vfk/LIf0f, cfGtl/s tyfafXolgu/fgL

  20. The PFM Cycle

  21. ;fj{hlgsljQLoJoj:yfkgdf ;+nUglgsfox? lgsfod'Voe"ldsf != Joj:yfkLsf ;+;b -;ldlt ;d]t_— cfo—Jooug]{ clVtof/L k|bfg — ;/sf/nfO{ hjfkmb]xLt'Nofpg] @= /fli6«o of]hgfcfof]u— cfly{s of]hgf / sfo{qmdth'{dfdf ;dGjoug]{ #= cy{ dGqfno — ah]6 th'{df / sfof{Gjogsf] cg'udgtyfd"Nof+sg $= ljifoutlgsfox?— ah]6 sfof{Gjog %= d=n]=lg=sf= — ;l~rtsf]ifsf] ;~rfng, n]vfÍg / k|ltj]bg ^= sf]=n]=lg=sf= — ah]6 lgsf;f, cf=n]=k=/ k|ltj]bg &= g]=/f=a}+s / cGo a}+sx?— vftf ;~rfng *= d=n]=k=sf] sfof{no— n]vfk/LIf0f / d"NofÍgk|ltj]bg (= c=b'=c=cfof]u — clVtof/sf] b'?kof]u / e|i6frf/hGosfo{sf] cg';Gwfg !)=bft[ ;d'bfo — cfly{s tyfk|fljlws ;Nnfx / ;xof]u !!= gful/s ;dfh — cfly{s k|zf;gsf] ;'b[9Ls/0fsf nflu ;sf/fTdsbjfjl;h{gf . !@= ljsf; ;fe]mbf/x?

  22. Public Expenditure Management • ;/sf/n] hgtfsf] nfluhltklgsfd u5{ ;fj{hlgsvr{s} dfWodaf6 ub{5 . • rfn' vrnfO{ jfl~5t ;Ldfleq /fVg], pTkfbgzLnPjd\ k"FhLutvr{df j[l4 ug{], vr{sf] k|fyldstflgwf{/0f ug{], ljQLokf/blz{tfsfodug{], vr{sf] cg'udgtyfd"Nof+sgdfk|efjsf/LtfNofpg] h:tf ;fj{hlgsljQLoJoj:yfkgsfljljwkIfx?sf ;fy} ;fj{hlgsvr{ s;/L ePsf] 5 / To;sf] s'zntf s:tf] 5 eGg] af/] ;du| d'Nof+sg / ;dLIff • Aggregate fiscal discipline, efficiency in resource allocation, better service delivery • Operational efficiency : economy, efficiency effectiveness, due process of law ;fj{hlgsvr{ ;fj{hlgsljQLoJoj:yfkgsf] Ps cleGgc+uxf] . • ;fj{hlgsljQLoJoj:yfkgdfhjfkmb]xLtf /xg' kb{5 .

  23. Context • Governance indicator (2012 WB): Voice and accountability-33, Political stability: 17, Government effectiveness: 30, Regulatory quality: 32, Rule of law: 36, Control of corruption: 36 • GNI per capita $721 • Population in agri. and non-agri. 73.9 and 26.1 percent • 23.8 percent of population below the national poverty line. • Economic growth: below 5 percent • Poverty : 23.8 % (One of the poorest countries ) • Unemployment : 2.1 % • Under employment : 30 % • Globalization index: 165/188 • Doing business index: 135/186 • Global competitive index: 125/144

  24. Issues • of]hgf k|0ffnLdf ;'wf/ • ah]6 k|0ffnLdf ;'wf/ • sf]if Joj:yfkgdf ;'wf/ • n]vfk/LIf0fdf ;'wf/ :cfGtl/s / afx\o • /fh:jk|zf;gdf ;'wf/ • C0f Joj:yfkgdf ;'wf/ • ;fj{hlgs v/Lb Joj:yfkgdf ;'wf/ • n]vf k|0ffnL, clen]lvs/0f / ljQLok|ltj]bg k|0ffnLdf ;'wf/ • pQ/bfloTj k|0ffnLdf ;'wf/ • ljQLokf/blz{tf • :yfgLolgsfodfljQLocg'zf;g • ;fj{hlgs ;+:yfgdfljQLocg'zf;g • u}/;/sf/L ;+:yfx?dfljQLocg'zf;g • gLlh If]qdfljQLocg'zf;g • Mission Accounting System

  25. Context • Knowledge economy index :135/145 • Corruption perception index: 116/177 • Human development index: 157/187 • Gross happiness Index: 135/156 • Failed state index: 27/177 • Per day 1500 young people going abroad for job (3d) • Gini coefficient : 32.8 • Power shortage: 12 hours per day • Trade deficit : 39281 corer export-import ratio: 13.5 • Remittance Trap over than budget

  26. Context dxfn]vf k/LIfssf] PsfpGgf}+ jflif{s k|ltj]bg, @)&) ;/sf/L sfof{nosf] km5\of}{6 ug{ afFsL a]?h' M &# cj{ ^* s/f]8 cGo ;+:yf, ;ldlt / lhNnfljsf; ;ldltsf] a]?h' M &! cj{ &$ s/f]8 n]vf k/LIf0f aSof}tf M @ cj{ %! s/f]8 /fhZjaSof}tf M (# cj{ #^ s/f]8 Zff]wegf{ lngafFsL a}b]lzscg'bfg M @) cj{ && s/f]8 Zff]wegf{ lngafFsL j}b]lzs C0f M * cj{ (% s/f]8 hdfgta;LlbPsf] C0fsf] efvf gf3]sf] ;fFjfJofh M @ cj{ % s/f]8 hDdf km5\of}{6 ug'{kg]{ tyfsf/jfxL u/L 6'+uf] nufpg'kg]{ M @ vj{ $# cj{ ( s/f]8

  27. Context c;"n ug'{kg]{ M !)=@, lgoldtug'{kg]{ M %!=#, k]ZsLM #*=#* /fhZj r'xfj6, v/Lb Joj:yfkg, ah]6 cg'zf;g, cfGtl/s lgoGq0f / lhDd]jf/L axgk|efjsf/L gePsf] • cfGtl/s lgoGq0f k|0ffnL ;an gePsf] • lgof]ux?sf] v/Lb Joj:yfkg k|efjsf/L x'g g;s]sf] • cfGtl/s n]vfk/LIf0f x'g] gu/]sf], • /fhZjsf] gubL /l;b lgoGq0f g/fv]sf] • ah]6 a]u/ vr{ u/]sf] • aLdf tyf cf}ifwL pkrf/df kof{Kt ah]6 sf] cefj / • s/ s6\6L gePsf] • cGt/f{li6«o ;+3 ;+:yfx?sf] ;b:otf z'Ns

  28. Gaps Gaps Gaps Information gap Coordination gap Fiscal gap Policy gap Blaming game Culture gap Behavioral gap Dependency Negative thinking Survival stage • Trust gap • Roles gap • Resource gap • Capacity gap • Knowledge gap • Technology gap • Management gap • System, process and institutional gap

  29. Gaps • gtLhftyfsfo{ ;Dkfbgdfcfwfl/t Joj:yfkg k|0ffnL cjnDjgug{ cfjZos 5 . • ;fj{hlgsvr{ k|0ffnLnfO{ kf/bzL{, ldtJooL / k|efjsf/L agfO{ hgtfsf] hLjg:t/df ;fy{s / u'0ffTds kl/jt{g NofO{ ;'zf;gsf] cg'e"ltlbnfpg] sfo{ cem} r'gf}ltk"0f{ 5 . • ;a} sfdx? r':t, b'?:t, ;Ifd / k|efjsf/L ?kdf ;DkGgug{ cem} a9L lhDd]jf/, O{dfGbf/, sd{lzn, pRr g}ltsrl/q / dgf]jnsf ;fysfdug{ cfjZos 5 .

  30. ;'wf/sfo{ of]hgf Next Step

  31. PFM Links to Development Goals MDGs, Vision, Mission, LDC Graduation, Political Manifesto Other influencing factors Dev Goals Budget deficit, Sector allocations, Investment, Debt ratio, Tax burden etc ServiceDelivery Goals Fiscal discipline, Strategic allocation, Operational efficiency Budgetary Outcomes Fiscal/Exp Policy Goals PEFA Framework PFM system performance

  32. Next Step • Fiscal Framework, Budgetary Framework, Expenditure Framework • Investment, production, distribution, redistribution • Sector Business Plan, MTEF, MTBF, SWAP, FMIS, IFMIS, LMBIS, PEFA, MCPM, result monitoring • Global budget, agency budget • Local level PFM Reform (DDC, VDC, Municipality, School, Hospital) • Expenditure tracking: health, education, infrastructure • Off Budget/off aid through national treasury system • Whole of the government reporting • Grant policy

  33. Next Step Psnvftfsf]]if k|0ffnL (Treasury Single Account) : • cf=j= )^^÷)^& b]vLeQmk'/ / nlntk'/ lhNnfdfgd"gfk/LIf0fsf] ?kdf z'? eO{ )&)÷)&! b]lv &% j6} lhNnfdfnfu" ePsf] cj:yf 5 . • ;a} lhNnfx? dxfn]vflgoGqssfof{no;FuOnline System dfhf]l8Psf] . g]kfn ;/sf/sf] ah]6 vr{sf] ljQLocj:yfonline,real time anytime anywherex]g{ ;lsg] cj:yf 5 . • 5l/P/ /x]sfsl/j $%)) e"QmfgL s]Gb|x? / !$))) ;/sf/L a}+s vftfdfpNn]Vo ?kdfsdLcfPsf] 5 . • e"QfgLcfb]z k7fPsf] b'O{ 306f leqe"QmfgLul/;Sg] k|ltj4tf k'/f ePsf] 5 . ah]6 sfof{Gjogdfk|efjsf/Ltf a9]sf] cj:yf 5 . • cGt/fli6«o If]qdf g} Role Model sf] ?kdfljsf; ePsf] cj:yf 5 . • TSA system nfO{ yk ;jn, ;Ifd / e/kbf]{ agfO{ e-payment ;Ddk'Ugsfnfluk"jf{wf/ tof/ ug'{kg]{ cfjZostf 5 . sf]if tyf n]vflgoGqssfof{nox?sf] k"jf{wf/ ljsf; / sd{rf/Lx?sf] Ifdtfljsf; ug{ h?/L 5 .

  34. Next Step FMIS df ;'wf/ M • FCGO : FMIS, DTCO : DECS, Spending unit: CGAS • vr{, /fhZj / ljQLocj:yfOnline real-time/anytime anywhere x]g{ ;lsg] cj:yf 5 . • dGqfnout, lhNnfut, pklzif{sut, rfn" / k"FhLutvr{ x]g{ / To;sf] cWoog, ljZn]if0f / ;+Zn]if0f ug{ ;lsg] cj:yf 5 . • FMIS nfO{ cy{ dGqfnotyfdxfn]vf k/LIfssf] sfof{no;Fu cfj4 ul/Psf] 5 . o;af6lhNnfutclVtof/L / vr{, /fhZj / w/f}6Lsf] ljj/0f sfof{nod} a;]/ x]g{ ;lsg] ePsf] 5 . j}b]lzs ;xfotfJoj:yfkgdf ;d]t FMIS nfO cfj4ug]{ sfo{ tof/L cj:yfdf 5 . lzIffljefu;FuFMISnfO{ linkages ug]{ sfo{ clGtd r/0fdf k'u]sf] 5 . • ;/sf/sfgLlt, sfo{qmd/ of]hgfaf6 jf:tljsBeneficiarynfeflGjtePePgg\ egLTo;sf] Trackingug]{ /FMIS nfO{ cGoljifoutdGqfnox?;Fu ;d]t cfj4 ug'{kg] 68\sf/f] cjZostf 5 .

  35. Next Step cfGtl/s n]vf k/LIf0f k|0ffnLdf ;'wf/ • cfGtl/s n]vf k/LIf0f k4lt, k|lqmof / k|0ffnLdf yk ;'wf/ u/L ljQLo ;'zf;gsfodug{ cfGtl/s n]vf k/LIf0fsf] Trackingug]{sfo{ z'? Ufl/Psf] 5 . O;sfnfluKfFfR j6f lhNnf 5gf}6 u/L sfo{ cufl8 a9fO{Psf] 5 . cfn]k Manualtof/ ug]{ tyfcfn]ksf] /0fgLlts of]hgftof/ u/L sfof{Gjogug]{ / Nf]vftyfcfGtl/s n]vf k/LIfsx?sfnflu 5'6\6} cfrf/;+lxtfhf/L ug]{ sfo{ cufl8 a9fO{Psf] 5 . • a]?h" / ljQLohf]lvda9\bf] 5 . d=n]=k= sf] kl5Nnf] k|ltj]bgcg';f/ ;/sf/L sfof{nosf] s"n a]?h' ^^ cj{ @^ s/f]8 k'u]sf] cj:yf 5 . :yfgLolgsfox?dfnfdf] ;dob]vLhgk|ltlglwgx'FbfAccountability Vaccumdf5 . :yfgLolgsfodf of]hgf, ah]6, n]vftyf n]vf k|0ffnL c:tJo:t 5 . • ;fj{hlgs ;+:yfgx?sf] n]vf k|0ffnLnfO{ klgcGt/f{li6«o:t/sf] agfpg ;lsPsf] 5}g . k|To]s ;+:yfgx?sf] cf–cfk\mg} n]vf k|0ffnL /x]sf] ljBdfgcj:yf 5 . clwsf+z ;fj{hlgs ;+:yfgx? a]?h'n] ynf k/]sf] cj:yf 5 .

  36. Next Step • cuffdL ^ dlxgfleq ;DkGgug]{ u/L Second PEFA assessment ;DaGwLsfo{ k|f/De ePsf] 5 . ( j6f sub-group u7g eO{ sfo{ b|'t ?kdf cufl8 a9]sf] cj:yf 5 . Credibility of the budget, comprehensivenessand transparency, budget cycle and donor practices28+3 = 31 indicators • ;dod} zf]wegf{ dfuug]{ sfo{nfO{ pRrk|fyldstflbO{Psf] 5 . oBlkzf]wegf{ ;dod} dfugug]{ k|j[lQcem} sfod} 5 . cem} klg !& cj{ eGbf a9L /sd ;f]ewegf{ lngafFsL g} cj:yf 5 .

  37. Next Step • g]kfn ;/sf/sf] ;fj{hlgs ;DklQsf] PsLs[t ljj/0f -ejg, ;/sf/L hUuf, -klt{ h+un, ;8s cflbafx]s dfq_ tof/ ul/Psf] 5 . o;dflgoldt ?kdfUpdateug] sfo{ e}/x]sf] 5 . pQmljj/0f dn]lgsfsf] Websitedf ;fj{hlgs ;d]t ePsf] 5 . • Vfr{ ug]{ PsfO{x?dfComputerize Government Accounting System/CGAS sf] nfu" ug]{ tof/L eO/x]sf] 5 . sfZsL lhNnfaf6 Piloting sf] sfo{ z'? eO{ ;s]sf] 5 . • /fhZj ;+sngtyfk|ltj]bgnfO{ ykk|efjsf/L agfpgtyfdn]lgsf, cy{ dGqfno / g]kfn /fi6«a}+saf6 x'g] tYof+s;"rgfk|jfxdfPs?ktfNofpgBusiness Process ;lxtRevenue Management Information System (RMIS)agfpg] sfo{ cufl8 a9fO{Psf] 5 .

  38. Next Step • g]kfn ;/sf/sf]n]vfk|ltj]bg k|0ffnLnfO{ cGt/f{li6«o:t/sf] agfpg] ;Gbe{df g]kfn ;fj{hlgs If]q n]vfdfg(Nepal Public Sector Accounting Standard NPSAS) sf] g]kfnL ?kfGt/0fsf] sfo{ ;DkGgePsf] 5 / rfn" cf=j= b]vLdlxnfafnaflnsftyf ;dfh sNof0f dGqfno / ef}ltsk"jf{wf/ tyfoftfoftJoj:yfdGqfnodfPilotingsf] ?kdfnfu" ug] ;Gbe{dfConsultantlgo'lQmeO{ 8«fkm\6 l/kf]6{ ;d]t k|fKtePsf] 5 . • Accounting Manual agfpg] sfo{ cufl8 a9fO{Psf] 5 .

  39. Next Step • vr{ / /fhZj /sdjuL{s/0f / JofVofnfOIMFsf] GFS 2001 cg'?kcGt/f{li6«o:t/sf] agfpgSteering Committee/ Task Force sf] u7g eO{ sfo{ k|f/De ePsf] cj:yf 5 . • ;]jflgj[Q /fi6«;]jsx?sf] lgj[QLe/0f /sd a}s vftfdfkm{t e"QmfgLug]{ sfo{sf] sfo{ljlw :jLs[t eO{ e"QmfgLsfo{ ;d]t z'?jftePsf] 5 .

  40. Next Step • ;/sf/L afFsLc;'npk/ ug]{ sfo{nfO{ cemk|efjsf/L agfpg s]Gb|Lotxl;nsfof{nosf] ;+:yfutIfdtfljsf; ug]{ sfo{qmd 5 . • ;fj{hlgsljQLoJoj:yfkgtflnd ;+:yfsf] :yfkgfug{ cfjZos 5 . klZrdf~rnsf] kf]v/fdf :yfkgug]{ k|f/lDes ;f]rfO{ /x]sf] 5 . • /fHok'gM ;+/rgfsf ;DaGwdf ;+3Lo k|0ffnL cg'?k ;du| ;fj{hlgsljQLoJoj:yfkgsf] k'gM;+/rgfsf] 9fFrf, ;lxtvfsftof/ u/L /fo / ;'emfj ;lxtsf] k|ltj]bg ;+ljwfg ;efsf] ;DalGwt ;ldltdf ;'emfj k7fpg] sfo{qmd 5 . • n]vf;d"xsf] ;?jfnfO{ Jojl:ytagfpg dfkb08 tof/ ePsf] 5 t/ ljs]Gb|Lt ;?jf k4lt cjnDagug{ ;lsPsf] 5}g . ;?jfnfO{ Joj:yLtug]{ sfo{ r'gf}ltk"0f{ 5 . ;?jf k|0ffnLdf cToflwsbjfj 5 . • k'/fgf P]g, lgod, sfg"gtyfsfo{ljlw / lgb]{lzsfx?df ;fdlos kl/dfh{g ug{ cfjZos 5 . o;sfnflusfo{bnagfO{ sfo{ cufl8 a9fpg] sfo{qmd /x]sf] 5 .

  41. Next Step • gtLhftyfsfo{ ;Dkfbgdfcfwfl/t Joj:yfkg k|0ffnL cjnDjgug{ cfjZos 5 . • ;fj{hlgsvr{ k|0ffnLnfO{ kf/bzL{, ldtJooL / k|efjsf/L agfO{ hgtfsf] hLjg:t/df ;fy{s / u'0ffTds kl/jt{g NofO{ ;'zf;gsf] cg'e"ltlbnfpg] sfo{ cem} r'gf}ltk"0f{ 5 . • ;a} sfdx? r':t, b'?:t, ;Ifd / k|efjsf/L ?kdf ;DkGgug{ cem} a9L lhDd]jf/, O{dfGbf/, sd{lzn, pRr g}ltsrl/q / dgf]jnsf ;fysfdug{ cfjZos 5 . • hgtfsf] ljZjf; cfh{g ug]{ .

  42. Latest Treasury Position • s"nvr{ M # vj{ ## cj{ -^$=%@ k|ltzt_ • rfn" M @ Vfj{ %& cj{ - &#=)) k|ltzt_ • k"FhLut M $@ cj{ ^! s/f]8 -%)=)& k|ltzt_ • ljQLo M ## cj{ !) s/f]8 • /fhZj ;+sng M @ vj{ &) cj{ • ;f]wegf{ afFsL M !& cj{ $( s/f]8 • cfGtl/s C0f M @!* cj{ • j}b]lzs C0f M #%# cj{ • C0f nufgL M $@ cj{ %^ s/f]8 • z]o/ nufgL M !@! cj{

  43. What is the PEFA Program? Aim: contribute to development effectiveness via the ‘Strengthened Approach’ to support PFM Reform (country-led; harmonized PFM analytical work; common data pool) • rfn' vr{nfO{ aflG5t ;Ldfleq /fVg], k'+hLuttyfpTkfbglznvr{df a[l4 ub}{ u/LjL, j]/f]huf/L / c;dfgtnfO{ sdug]{, vr{sf] k|fyldstflgwf{/0f ug]{, ljQLokf/blz{tfsfodug]{, vr{sf] cg'udgtyfd'Nof+sgdfk|efjsfl/tfNofpg] h:tf ljQLoJoj:yfkgsf dxTjk"0f{ sfo{x? ;+u} ;/sf/L vr{ s;/L ePsf] 5 / To;sf] s'zntf s:tf] 5 eGg] af/] ;/sf/n] ;fj{hlgsvr{ / laQLopQ/bfloTjsf] nflusfo{ ;Dkfbgdfkgug{ ljleGg ;"rsx? tof/ u/L ;f] sf] :t/ d'Nof+sgug]{ sfo{;Dkfbgdfkg ;+oGq(Performance Measurement Framework) g} PEFAxf] . • @)^%.)^^ sf] ah] aQmJon] Joj:yf u/] cg'?k @))* df ;DkGgPEFA Assessment n]l;kmfl/z cg';f/ PEFA ;lrjfnosf] :yfkgfePsf]

  44. ;fj{hlgsvr{ tyfljQLopQ/bfloTj ;lrjfno(Public Expenditure and Financial Accountability Secretariat) ;fj{hlgsljQLoJoj:yfkg ;'wf/sfsfo{x?sf] ;dGjoug{ :yflktlgsfo . cy{ dGqfnocGtu{t PFM Reform Unit sf] ?kdfsfdub{5 . o; ;lrjfnon] ;fj{hlgsljQLoJoj:yfkglgb]{zg ;ldltsf] ;lrjfnosf] ?kdfsfdub{5 . ;f] lgb]{zg ;ldltsf] cWoIf cy{;lrj /xg] Joj:yf 5 .

  45. Strengthened Approach to PFM Reform • A country-led PFM reform program, including a strategy & action plan reflecting country priorities; implemented through government structures • A donor coordinated program of support, covering analytical, technical & financial support • A common information pool, based on a framework for measuring performance & monitoring results over time i.e. the PFM Performance Measurement Framework

  46. Purpose of the PEFA Framework • The Framework provides: • a high level overview of all aspects of a country’s PFM systems performance (revenue, expenditure, financial assets/liabilities, procurement): are tools in place to deliver 3 main budgetary outcomes (aggregate fiscal discipline; strategic resource allocation; efficient service delivery)? • What can countries use PEFA for? • Inform PFM reform formulation, priorities • Monitor results of reform efforts • Harmonize information needs for external agencies around a common assessment tool • Compare to and learn from peers

  47. Adoption of the PEFA Framework Very good progress – globally • 350+ assessments, covering 140+ countries • Since 2010, mostly Repeat & Sub-National assessments High country coverage in many regions • Africa and Caribbean 90% of countries • Latin America, Eastern Europe, Asia Pacific 50-80% Used in many Middle Income countries • Upper MICS: e.g. Brazil, Turkey, Belarus, South Africa • Lower MICS: e.g. India, Kazakhstan, Ukraine, Morocco

  48. Global Roll-out of the Framework

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