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Armenia - Public financial management reform priorities (Inglês)

The objective of this paper is to provide practical recommendations for improving the effectiveness of the public financial management system as inputs to the envisaged Armenian public financial management (PFM) reform strategy. The paper aims at providing a comprehensive analysis of most of the key elements of the financial management system thus supplementing existing analyses undertaken for each function in isolation. By doing so, the paper aims at contributing to the reaching of consensus among key stakeholders to public financial management and the financial management reform process in Armenia including within the Ministry of Finance, line ministries, elected officials, control agencies, the interested public and international partners. The report is structured as follows: chapter two provides a review of budget formulation processes. Chapter three assesses budget execution. Chapter four looks at capacity, organization and motivation and Information and Communication Technology (ICT) support issues. Finally, chapter five looks at reform scenarios, management and funding.

Detalhes

  • Data do documento

    2010/08/24

  • TIpo de documento

    Outro estudo sobre pobreza

  • No. do relatório

    56846

  • Nº do volume

    1

  • Total Volume(s)

    1

  • País

    Armênia,

  • Região

    Europa e Ásia Central,

  • Data de divulgação

    2016/05/09

  • Disclosure Status

    Disclosed

  • Nome do documento

    Armenia - Public financial management reform priorities

  • Palavras-chave

    budget process;public financial management system;fiscal risk;annual budget process;public financial management reform;Integrated Financial Management Information System;access to international capital markets;budget system law;budget preparation process;business process;program budget;demands for public spending;stability of tax rate;public sector reform agenda;public internal financial control;medium term expenditure framework;introduction of accrual accounting;evaluation of budget execution;Senior Financial Management Specialist;Integrated Financial Management System;external panel of experts;medium-term expenditure framework;budget formulation process;annual budget law;fiscal policy;Fiscal policies;legal framework;public sector accounting;budget execution process;asset and liability;point of departure;business process reengineering;line item budget;sustainable development plan;state owned enterprise;public debt;fiscal space;efficiency dividend;fiscal policy issues;budget allocation process;commitment of expenditure;Public Finance Management;financial asset portfolios;executive budget proposal;area of debt;road construction program;availability of fund;fiscal policy objective;real economic growth;public investment management;information on revenue;global economic crisis;length of road;bank account balance;public sector entity;budgetary decision making;financial management capacity;financial management staff;fiscal policy priorities;fiscal responsibility law;organic budget law;separation of power;reduction in travel;analysis of expenditure;prioritization of expenditures;financial management cycle;budget execution system;management of resources;software development strategy;global financial crisis;private sector productivity;annual budget deficit;treasury single account;Public Expenditure Management;estimate of revenue;internal control framework;quality of policy;reduction of poverty;level of governance;

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