Republic of Yemen : Public Expenditure Financial Accountability Assessment

Abstract

This Public Expenditure and Financial
 Accountability (PEFA) assessment was sponsored by the World
 Bank. The terms of reference were reviewed by the Government
 and all donors active in supporting public finance
 management in Yemen. It has been undertaken in agreement
 with the Government of Yemen and with the assistance of the
 Ministry of Finance. The assessment was prepared on the
 basis of: 1) The public financial management performance
 measurement framework issued by the PEFA multi-donor program
 in June 2005; and 2) The demonstrated observable public
 finance management (PFM) practices in Yemen at the time of
 the assessment as determined through interviews and reviews
 and analysis of translated official documents. Corroborating
 evidence was sought from a variety of sources wherever
 possible. Discussions were held with stakeholders to
 determine the appropriate scoring for each indicator. A
 field mission exit workshop and a final review workshop of
 the indicator scorings issued in the draft report were held
 in which a full representation of Government officials and
 donors actively participated. Final discussions were held
 with Government officials and additional documentation
 reviewed for indicators for which differences of opinion
 remained. All comments received were carefully considered
 and used to clarify further or amend the draft report. The
 purpose of the PFM Performance Report is to assess the
 status of the public finance management system at a given
 point in time. It should serve as a comprehensive and
 holistic measure of current PFM systems operating in Yemen
 identifying both areas of strength and weakness.