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Argentina - Province of Buenos Aires : improved public financial management for better service delivery in health and education sectors (English)

The objective of this report is to assess PFM systems existing at the level of PBA with a particular focus on the health and education sectors, and to understand linkages existing between the institutional settings in these two sectors and PFM processes. By doing so, the report shows the direct impact of poor PFM on service delivery in health and education. Since these two sectors have significant effects on the bottom 40 percent of the population, this will help Argentina’s subnational governments allocate and use public resources more efficiently, and with greater accountability for their expenditure. To achieve this objective, this assessment used a unique framework, partially based on a select number of PEFA indicators, but customized to ‘tell the story’ linking PFM processes to the quality of service delivery. Thus, it provides a detailed overview of intra-governmental institutional and fiscal arrangements existing in health and education sectors, and examples of how the quality of service delivery at the provincial level can be affected by the performance of PFM systems and institutions. While improving the efficiency and effectiveness of public expenditure is always valuable, and particularly so for the poorer citizenry that disproportionately relies on public services, this effort is especially timely in the context of the Sustainable Development Goals (SDGs), which are to replace the Millennium Development Goals (MDGs) that guided the global effort to reduce poverty and human deprivation through collaborative action since the Millennium Summit of the United Nations in 2000. The growing consensus around the need to move from ‘billions’ in official development assistance to ‘trillions’ in overall development financing2 has two fundamental prongs: (a) supporting countries in taking the lead in mobilizing their own domestic resources to foster sustainable development, and (b) supporting countries in taking the lead in improving the efficiency, efficacy, and transparency of public spending. The latter prong involves, among other things, providing increased technical and financial support to improve tax administration, public expenditure policies and practices, financial integrity, and public debt management.


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    Solanot,Alejandro Roger, Bessette,Franck, Grofsmacht,Ana Maria, Nogueira-Budny,Daniel

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    Working Paper

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    Latin America & Caribbean,

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    Argentina - Province of Buenos Aires : improved public financial management for better service delivery in health and education sectors

  • Keywords

    Municipalities;French Ministry of Foreign Affairs;European Bank for Reconstruction and Development;gross domestic product per capita;sanitary regions;quality of service delivery;asset and liability management;choice of performance indicators;provincial treasury;Province of Buenos Aires;strategic allocation of resources;public financial management system;public expenditure on education;funds for capital expenditure;central government transfer;federal level;source of revenue;primary care center;public service delivery;array of service;education and health;performance measurement framework;provision of service;gross revenue tax;public health programs;total tax revenue;social security institutions;primary health care;federal government;budget execution;form of tax;provincial tax revenue;public service responsibility;public secondary school;basic education service;government finance statistic;european investment bank;Public Expenditure Policy;Public Debt Management;types of expenditure;pension fund system;amount of fund;Access to Education;maintenance of schools;property transfer tax;infant mortality rate;management of hospital;health service provision;service delivery performance;budget execution report;public sector revenue;supreme audit institution;Science and Technology;tax for service;Public Procurement System;types of property;Cash flow forecast;health care provision;cash management system;management of resources;social security system;management of state;health care service;provision of education;number of beneficiaries;school board;annual budget;Public Services;provincial budget;public fund;Education Services;



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Solanot,Alejandro Roger Bessette,Franck Grofsmacht,Ana Maria Nogueira-Budny,Daniel

Argentina - Province of Buenos Aires : improved public financial management for better service delivery in health and education sectors (English). Washington, D.C. : World Bank Group.