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Iraq Public Expenditure and Institutional Assessment, Volume 2 [electronic resource] : Public Expenditure and Financial Accountability Assessment, Public Financial Management Report.

Author/Creator:
World Bank.
Publication:
Washington, D.C. : The World Bank, 2008.
Format/Description:
Government document
Book
Series:
Country Financial Accountability Assessment
World Bank e-Library.
Country Financial Accountability Assessment
Status/Location:
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Local subjects:
Access to Information. (search)
Accounting. (search)
Administrative and Civil Service Reform. (search)
Civil Service. (search)
Commercial Banks. (search)
Data Collection. (search)
Debt. (search)
Decentralization. (search)
Domestic Debt. (search)
Expenditures. (search)
Finance and Financial Sector Development. (search)
Financial Institutions. (search)
Fiscal Policy. (search)
Fiscal Sustainability. (search)
Gender. (search)
Governance. (search)
Income Tax. (search)
Inflation. (search)
Macroeconomics and Economic Growth. (search)
Other Accountability/anti-Corruption. (search)
Public & Municipal Finance. (search)
Public Debt. (search)
Public Expenditure, Financial Management and Procurement. (search)
Public Sector. (search)
Public Sector Development. (search)
Public Sector Governance. (search)
Public Sector Management and Reform. (search)
Public Spending. (search)
Public officials. (search)
Regional Government. (search)
Revenue Forecasting. (search)
Social Dev/Gender/Inclusion. (search)
Tax Administration. (search)
Tax Evasion. (search)
Transparency. (search)
Uncertainty. (search)
annual Reports. (search)
Summary:
The public expenditure and institutional assessment (PEIA) were motivated by a number of factors. First, both the Government of Iraq (GoI) and its international development partners have recognized the critical importance of sound management of Iraq's substantial public financial resources. Both parties support the reform and modernization of public financial management (PFM), as articulated in the International Compact for Iraq (ICI). Secondly, international experience demonstrates the importance of establishing a baseline against which progress in PFM over time can be measured. This implies the need for an assessment which provides the information necessary to measure the performance of a country's PFM system. Thirdly, the devastating circumstances in Iraq during the past 5 years have made the institutional arrangements for PFM the subject of considerable uncertainty. The PEIA can help to shape and prioritize the necessary development program. The report is organized in two main parts. Volume one contains a summary of the main issues to emerge from the public expenditure and financial accountability (PEFA) assessment and a discussion of a number of specific PFM issues of current importance to Iraq, including: capital investment budgeting (CIB), oil revenue management, the Iraq financial management information system (IFMIS), public accounting and accountability, and payroll management. Volume two contains a detailed technical analysis behind the PEFA assessment.
Contributor:
World Bank.
Publisher Number:
10.1596/28210
Access Restriction:
Restricted for use by site license.