Evaluation of Public Financial Management Reform

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Final Synthesis Report 2012 7,Evaluation of Public Financial. Management Reform,in Burkina Faso Ghana and Malawi 2001 2010. Andrew Lawson, Submitted by Fiscus Public Finance Consultants and Mokoro Ltd. to the Evaluation Management Group,April 2012,Author Andrew Lawson. The views and interpretations expressed in this report are the author s and do not necessarily reflect those. of the commissioning agencies Sida Danida and AfDB. Joint Evaluation 2012 7,Commissioned by Sida Danida and AfDB.
Date of final report April 2012,Published by Sida 2012. Copyright Andrew Lawson,Digital edition published by Sida 2012. Layout and print Citat Edita 2012,Art no SIDA61498en. urn nbn se sida 61498en,ISBN 978 91 586 4194 5, This publication can be downloaded ordered from www Sida se publications. The evaluation of public financial management reform is one of several joint evalua. tions undertaken under the umbrella of the OECD s Development Assistance Com. mittee which are focused on issues identified as key for using country systems and. where looking at donor assistance collectively makes more sense than trying to attrib. ute results to a single actor, The evaluation involved three main components a literature review published.
in 2009 a quantitative study published in 2011 and finally three country case. studies It is through the three cases Burkina Faso Ghana and Malawi that the. evaluation has been able to look in detail at the context and mechanisms that make. PFM reforms successful, The importance of good public financial management for the effectiveness of. the state has become increasingly clear over the years Good public financial man. agement supports not only good governance and transparency but is also crucial for. effectively delivering the services on which human and economic development rely. For these reasons many bilateral organisations and multilateral institutions consid. er public financial management to be a priority The evaluation units of the African. Development Bank AfDB the Swedish International Development Agency Sida. and Danish International development Assistance DANIDA commissioned this. evaluation on behalf of a larger group of donors, We are now entering a second generation of PFM reforms so learning the les. sons from past experience is crucial The added value of the country case studies is. that they analyse the context and mechanisms which make for successful PFM. reforms The report identifies lessons for countries going through PFM reforms. including the importance of high level buy in and leadership alongside effective. coordination It also identifies lessons for development partners which include. resisting the temptation to push for reforms where the context is not right and mak. ing sure the advice they provide is high quality and relevant to the setting The. evaluation observes a general improvement in donor coordination and alignment. while noting that it is those inputs which are not integrated into government owned. programmes that most often fail And on both sides flexibility is needed even the. best planned projects often need adjustments, Beyond this evaluation the challenge now for both countries going through. reforms and for their development partners is to apply those lessons in practice to. get better results in future, The three organisations that commissioned the evaluation and the teams that. carried it out would like to express sincere thanks to those individuals and groups. that played a role in the evaluation process In particular this third phase of the. evaluation would not have been possible without the cooperation of government. officials and local PFM experts in the three country case study countries. Acronyms and Abbreviations,AAP HIPC Assessment Action Plan for PFM.
AFD Agence Fran aise de D veloppement,AfDB African Development Bank. AfroSAI African Organisation of Supreme Audit Institutions. BCEAO Banque Centrale des Etats d Afrique de l Ouest. BPEMS Budget and Public Expenditure Management System. CABRI Collaborative African Budget Reform Initiative. CAGD Controller and Accountant General s Department. CAPA FP Cadre Partenarial d Appui au renforcement des Fi. nances Publiques, CdC Cour des Comptes Court of Accounts the Supreme. Audit Institution,CDMT Cadre de d penses Moyen Terme MTEF. CF Contr leur Financier,CFAA Country Financial Accountability Assessment. CID Circuit Int gr de la D pense,CIDA Canadian International Development Agency.
CIE Comptabilit Int gr e de l Etat,CIR Circuit Int gr des Recettes. CO Controlling Officer,CPAR Country Procurement Assessment Review. CPIA Country Policy Institutional Assessment,CRS Creditor Reporting System of the OECD DAC. CSLP Cadre Strat gique de Lutte contre la Pauvret Poverty. Reduction Strategy,CSOs Civil Society Organisations. DAC Development Assistance Committee of the OECD, Danida Danish International Development Assistance.
DFID Department for International Development of the UK. DGB Direction G n rale du Budget,ACroNymS AND ABBrEvIAtIoNS. DGI Direction G n rale des Imp ts, DGTCP Direction G n rale du Tr sor et de la Comptabilit. DP Development Partner,DPL Development Policy Lending. DSI Direction des Services Informatiques,ENAREF Ecole nationale des r gies financi res. National Financial School Burkina Faso,EU European Union.
FAA Financial Administration Act,FAR Financial Administration Regulation. FCFA Francs de la communaut financi re africaine,GBS General Budget Support. GoBF Government of Burkina Faso,GDP Gross Domestic Product. GFS Government Finance Statistics,GoG Government of Ghana. GoM Government of Malawi, GIFMIS Ghana Integrated Financial Management Information.
G JAS Ghana Joint Assistance Strategy,GNI Gross National Income. GPRS Growth and Poverty Reduction Strategy,GTZ German Technical Cooperation. HDI Human Development Index,HIPC Highly Indebted Poor Countries. IAA Internal Audit Agency,IEG Independent Evaluation Group World Bank. IFMS IFMIS Integrated Financial Management System, IFU Identifiant Financier Unique Tax Identification Number.
IMF International Monetary Fund, INTOSAI International Organisation of Supreme Audit. Institutions, IPPD Integrated Personnel and Payroll Database system. IPSAS International Public Sector Accounting Standards. LGA Local Government Authority,ACroNymS AND ABBrEvIAtIoNS. MDAs Ministries Departments and Agencies,MDBS Multi Donor Budget Support. MDG Millennium Development Goal,MEF Minist re de l Economie et des Finances.
MFB Minist re des Finances et du Budget,MoF Ministry of Finance. MoFEP Ministry for Financial and Economic Planning. MGDS Malawi Growth and Development Strategy,MPs Members of Parliament. MTEF Medium Term Expenditure Framework,NAO National Audit Office. NDC National Democratic Congress,NDPC National Development Planning Commission. NGO Non Governmental Organisation,NPM New Public Management.
NPP New Patriotic Party,OBI Open Budget Initiative. ODA Official Development Assistance, ODPP Office of the Director of Public Procurement Malawi. OECD Organisation for Economic Cooperation Development. PAC Public Accounts Committee,PAF Performance Assessment Framework. PEFA Public Expenditure Financial Accountability,PFM Public Finance Management. PIDP Public Institutional Development Project,PIU Project Implementation Unit.
PPB Public Procurement Board,PPP Purchasing Power Parity. PRGB Plan de Renforcement de la Gestion Budg taire. Burkina Faso Plan of Action to Strengthen Budget,Management. PRGF Poverty Reduction and Growth Facility,PRSC Poverty Reduction Strategy Credit. PRS P Poverty Reduction Strategy Paper,PSC Public Service Commission. ACroNymS AND ABBrEvIAtIoNS, PUFMARP Public Financial Management Reform Programme.
ROSC Report on the Observance of Standards Codes,SADC Southern African Development Community. SBS Sector Budget Support,SECO Swiss Secretariat for Economic Cooperation. Sida Swedish International Development Cooperation. SMTAP Short and Medium Term Action Plan for PFM Ghana. SP PPF Secr tariat Permanent pour le suivi des Programmes. et Politiques Financi res, SRFP Strat gie de Renforcement des Finances Publiques. Burkina Faso,SWAp Sector Wide Approach,TA Technical Assistance. TSA Treasury Single Account,USD United States Dollar.
VAT Value Added Tax, WAEMU West African Economic and Monetary Union UEMOA. WB World Bank,Table of Contents,Executive Summary 12. 1 objectives and Approach 18,1 1 Objectives of the evaluation 18. 1 2 The research context for the evaluation 29,1 3 The Tunis Inception Workshop 21. 1 4 The Choice of Case Study Countries 22,1 5 Evaluation Framework 24.
1 6 The Evaluation Questions the Approach to the Country. Studies 28,1 7 The Approach to the Synthesis process 31. 1 8 Limitations of the Analysis 32,1 9 Report Structure 34. 2 overview of PFm reform experience in the Study countries 35. 2 1 Economic and political background 35,2 2 Reform Inputs 41. 2 3 Reform Outcomes 43, 2 4 The PFM reform processes in overview the resulting. C M O combinations 49, 3 Successful PFm reform what is the right context 60.
3 1 Introduction 60,3 2 Refining our Programme Theory 65. 3 3 Why and how is political commitment to PFM reform. important 68,3 4 Understanding Policy Space constraints 72. 3 5 Additional contextual factors for further investigation 75. 4 Successful PFm reform what are the right mechanisms 79. 4 1 Introduction 79,4 2 The most important aspects of the management. mechanisms for PFM reform 79,4 3 The continuing weaknesses in the coordination. of technical assistance 82, 4 4 The lack of an effective learning and adaptation process 85.
5 Conclusions and emerging lessons 87,5 1 Key Conclusions 87. 5 2 Lessons for Development Agencies supporting,PFM reforms 88. 5 3 Lessons for Governments managing PFM Reforms 90. tABLE oF CoNtENtS,Bibliography 93, Annex one Biographical details of Finance ministers 96. Annex two Quantitative Study sample of 100 Countries 99. Annex three the 6 Clusters of PFm functions 102,Annex Four Consultant terms of reference 103. table of Figures tables, Figure 1 The Evaluation Framework and the place of the.
Evaluation Questions within the Intervention Logic 25. Figure 2 Overview of the Case History Approach to the Country. Studies 30, Figure 3 Overview of PFM Performance in Study Countries. 2001 2010 43, Figure 4 Burkina Faso PEFA Scores 2007 2010 compared. to median score for 100 countries 46, Figure 5 Malawi PEFA Scores 2006 and 2011 compared. to median score for 100 countries 46,Figure 6 Ghana PEFA Scores 2006 and 2010 compared. to median score for 100 countries 46, Table 1 Preliminary Estimation of Relative Impact of Donor.
Support to PFM reforms in SSA 23, Table 2 The Selection of 9 Case Histories from the Study. Countries 31, Table 3 Key Economic Social Political Indicators for. the Study Countries 2010 35, Table 4 Ministers Deputy Ministers and Members of Parliament. relative to the population in Case Study Countries 41. Table 5 Funding of PFM Reform Inputs in the Case Study. Countries 2001 2010 42, Table 6 Average PEFA Scores by Cluster for the Case Study. Countries 2006 07 and 2010 11 45, Table 7 Overview of PFM Reform in the Case Study Countries.
the C M O Combinations 61, Table 8 Results of 2008 09 Afrobarometer survey question. regarding citizens attitudes to their Government 78. Table 9 Burkina Faso Ministers of Finance 1996 2011 96. Table 10 Malawi Ministers of Finance 1994 2011 96,Table 11 Ghana Ministers of Finance 1982 2011 97. Executive Summary, This Synthesis Report provides a summary of the conclusions of the Joint. Evaluation of Public Financial Management Reform managed by the. African Development Bank Denmark and Sweden The report synthe. sises the results of Country Studies prepared for Burkina Faso Ghana. and Malawi based upon desk research and fieldwork and following. a standardised evaluation framework The selection of the case studies. and the design of the framework drew upon a previous literature review. an Approach Paper and an extensive quantitative study examining the. lessons that might be drawn for the design of PFM reform processes from. the data available on 100 countries that have completed PEFA assess. The evaluation looked at two main questions i where and why do PFM. reforms deliver results and ii where and how does donor support to PFM. reform efforts contribute most effectively to results Our conclusions and. the corresponding lessons for Governments and Development Partners. are detailed below, The evaluation framework and its origins are fully explained in Chapter. 1 of the report while details of the results of the country studies for Burki. na Faso Ghana and Malawi are presented in Chapter 2 Chapter 3 anal. yses the key features of the context for PFM reform which emerge as crit. ical to its success while Chapter 4 examines the critical features of the. mechanisms for the management and coordination of PFM reform. Chapter 5 presents the conclusions and the corresponding policy lessons. for Governments and Development Partners,Where and why do PFM reforms deliver results.
I PFM reforms deliver results when three conditions coincide. Evaluation of Public Financial Management Reform Burkina Faso Ghana and Malawi 2001 2010 Final Synthesis Report Joint Evaluation SWEDISH INTERNATIONAL DEVELOPMENT COOPERATION AGENCY Address SE 105 25 Stockholm Sweden Visiting address Valhallav gen 199 Phone 46 0 8 698 50 00 Fax 46 0 8 20 88 64 www sida se sida sida se

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