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Bolivia - Country Financial Accountability Assessment (Inglês)

The overall development objective of the Country Financial Accountability Assessment (CFAA) is to provide relevant information on management systems, practices, and accountability arrangements in Bolivia, particularly where those inhibit government efficiency and economic growth. To this end, the CFAA includes a PFM Measurement Framework, and an action plan for addressing significant issues identified, incorporating appropriate capacity-building programs and mitigation measures. The CFAA proposes actions to ensure that flows of all government funds are recorded in a systematic and timely manner, thereby helping to consolidate the Government's initiative of the single treasury account. It also reviewed the overall control framework for the execution of resources and reviewed Government systems and practices for monitoring and analysis of the effectiveness of the execution of public resources targeted for poverty reduction. Some of the CFAA's policy recommendations are : establish broader transparency and comprehensiveness in the budget; more timely, frequent and comprehensive budget and financial reporting; broad access to information; transparency and oversight of public financial management; and improved internal controls for public financial management.


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    Avaliação da Responsabilização Financeira do País

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    América Latina e Caribe,

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  • Nome do documento

    Bolivia - Country Financial Accountability Assessment

  • Palavras-chave

    internal control;modernization of the public sector;Integrated Financial Management Information System;institutional arrangement for debt;Municipalities;budget execution;budget process;Public Financial Management;public financial management system;public expenditure management system;General Directorate of Revenues;modernization of the state;Integrated Financial Management System;reports on budget execution;public sector expenditure;constitutional assembly;financial statement;financial reporting;financial information;central government agency;annual work plans;central government budget;internal control environment;internal control framework;law and regulation;public sector entity;resistance to change;external audit function;external audit findings;economic growth rate;public sector investment;internal audit staff;internal audit recommendations;types of audit;public sector reform;incorporation of debt;lack of knowledge;public sector modernization;Governance and Accountability;Private Sector Growth;improving service delivery;high income inequality;fiscal affair;public financial institution;amount of debt;ministries of health;gnp per capita;international capital market;incentive for compliance;financial management personnel;public expenditure problems;forecast of revenues;budget negotiation process;legal framework governing;types of expenditure;wages and salary;technical assistance program;poverty reduction expenditures;Social Safety Nets;social sector investment;accumulation of experience;supreme audit institution;rates of return;amount of fund;quality of public;formal approval process;accountability arrangement;decentralized government;budget expenditure;donor community;civil society;budget support;technical competence;treasury account;macroeconomic indicator;Fiscal Reform;strategic framework;public resource;external auditing;aggregate revenue;estimation procedure;government structure;fiscal situation;financial operation;tax policy;institutional assessment;program evaluation;budget monitoring;backup storage;international community;budget projection;efficiency gain;budget datum;approved budget;capital spending;fiscal discipline;aggregate expenditure;staff turnover;budget allocation;budget constraint;budget procedure;fiscal framework;public program;interest group;Fiscal Sustainability;budgetary process;political pressure;special interest;efficiency concerns;political power;independent oversight;expenditure cut;system improvement;budget matters;budget approval;broad access;budget discussion;political uncertainty;governance issue;legislative committee;Social Conflict;Macroeconomic Stability;sustainable fiscal;macroeconomic forecast;institutional environment;economic shock;lobbying pressure;external shock;fiscal revenue;Economic Policy;rural area;extreme poverty;investment programming;budget framework;program budget;budget formulation;political unrest;international cooperation;fiscal agency;political support;budget autonomy;budget reduction;system training;long-term sustainability;fiscal management;external financing;complete implementation;system operation;natural disaster;geographical location;professional association;blend country;short-term intervention;social instability;government management;social peace;account reconciliation;public fund;accounting standard;accounting standards;classification system;macroeconomic environment;contingent liabilities;contingent liability;budget strategy;reporting procedure;public control;fiscal programming;fiscal transfer;fiscal decentralization;significant factor;governance arrangement;fiscal position;expenditure policy;internal audits;government efficiency;mitigation measure;statistical sampling;investment budget;legislative assembly;tax revenue;increased trade;international market;fiscal austerity;funds target;market price;human capital;fixed asset;reporting requirement;audit result;oversight mechanism;statistical information;budget arrears;budget appropriation;production support



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