Skip to Main Navigation

West Bank and Gaza - Public expenditure and financial accountability : public financial management performance report (English)

The purpose of the Public Expenditure and Financial Accountability (PEFA) assessment is to review the performance of the Palestinian Authority's (PA's) Public Financial Management (PFM) framework. The assessment examines progress since an informal PEFA assessment in 2007 and provides a baseline for supporting the PA in refining, where necessary, the current PFM reform strategy. The assessment has been undertaken following the PEFA performance measurement framework methodology as revised in January 2011. The assessment builds on previous reports by the World Bank and the International Monetary Fund (IMF) on various aspects of the PA's PFM system. The assessment is based on publicly available documents and supplementary information provided by the PA and other stakeholders. These include annual budget documents, annual fiscal outturn reports, and specific reports produced by various stakeholders. The scope of the assessment includes the Public Financial Management of the central government, the subnational government (municipalities and community villages), and the autonomous public entities which are all under the umbrella of the Palestinian investment fund. The PA was established in 1994 following the 1993 Oslo agreement, with responsibility for the West Bank and Gaza (WBG) under Palestinian control. The PA has adopted a PFM model which broadly follows the Anglophone model, but in the years following its establishment, authority has increasingly become concentrated in the executive branch and the role of parliament has been reduced. The current PEFA assessment outlines a strong link between the various reforms that require a more integrated technical assistance approach. Many of these reforms are to be implemented together with other interconnected reforms in order to produce effective results. This underscores the challenging context, in which these reforms have to be implemented, but also the opportunity to create synergy and impetus between, and ownership of, the various components of the reform agenda.

Document also available in :  


  • Document Date


  • Document Type

    Working Paper

  • Report Number


  • Volume No


  • Total Volume(s)


  • Country

    West Bank and Gaza,

  • Region

    Middle East and North Africa,

  • Disclosure Date


  • Disclosure Status


  • Doc Name

    West Bank and Gaza - Public expenditure and financial accountability : public financial management performance report

  • Keywords

    budget support;budget execution;integrated assessment;short period of time;direct budget support;internal control;israeli new sheqalim;lack of employment opportunities;lack of employment opportunity;legal and regulatory framework;budget preparation process;Tax Administration;accumulation of arrears;budget execution process;budget preparation procedure;accounting and reporting;financial statement;intergovernmental fiscal relation;recurrent budget deficit;Public Financial Management;international good practice;lack of control;tax collection rate;domestic revenue;development partner;approved budget;budget ceiling;cash planning;country background information;international development community;quality assurance mechanism;extra budgetary fund;weights and measure;central treasury account;quality assurance arrangements;external assessment;cost of service;quality of information;quality and quantity;budget execution reform;availability of information;share of export;domestic banking sector;foreign direct investment;Private Sector Growth;external audit function;composition of expenditure;role of parliament;commitment of expenditure;collection of tax;total public expenditure;transfer of property;annual budget cycle;annual budget law;public sector entity;availability of fund;central government expenditure;national poverty line;tax administration reform;domestic debt market;budget execution system;property tax administration;record of debt;lack of predictability;income tax arrears;debt sustainability analysis;internal control system;technical assistance program;annual cash plan;payment of salary;annual budget preparation;executive branch;financial reporting;wage expenditure;fiscal crisis;accounting policy;real gdp;reform strategy;fiscal framework;cash balance;unemployment rate;budget classification;aggregate fiscal;Real estate;water company;budget request;reform process;fiscal discipline;net lending;fiscal information;fiscal target;multiyear perspective;account reconciliation;fiscal stress;expenditure planning;fiscal risk;legislative scrutiny;fiscal forecast;youth unemployment;private investment;tradable sector;donor support;cash rationing;payroll control;taxpayer registration;tax assessment;Municipalities;budgetary target;procurement contract;procurement law;debt service;primary expenditure;budget target;rural community;budget transparency;poverty headcount;bank reconciliation;short-term measures;trading partner;agriculture sector;budget transfer;external support;local debt;monthly wage;fiscal difficulties;debt disclosure;public accessibility;pension system;budget information;private supplier;budget formulation;fiscal contraction;accounting practice;population center;pool resource;tax refund;fiscal situation;fiscal data;networking development;debt recording;foreign debt;Public Services;weather condition;banking arrangements;strategic advice;electricity blackout;audit activity;domestic borrowing;binding constraint;retail trade;access restrictions;donor aid;youth labor;fishing sector;state enterprises;internal audits;accrued interest;international community;internal movement;revenue availability;accounting procedure;medium-term plan;audit standard;private auditors;assessment process;audit procedure;international assessment;assessment mission;hard budget;monitoring progress;budget context;Tax Compliance;significant challenge;institutional context;broad agreement;fiscal unit;link budget;financial control;financing requirement;international standard;account statement;financial account;primary health;control tool;budget amount;utility company;unpaid bill;core principle;budget circular;recurrent budgets;aggregate budget;banking facilities;fiscal burden;acceptable limit;payment arrears;investment budget;limited coverage;operational budget;financial information;fiscal policy;Fiscal policies;complaint mechanisms;regional experience;sole responsibility;donor community;cash shortage;monitoring purposes;Exchange Rates;political circumstances



Official version of document (may contain signatures, etc)


West Bank and Gaza - Public expenditure and financial accountability : public financial management performance report (English). Washington, D.C. : World Bank Group.