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Mongolia Public Financial Management Performance ReportThis public financial management
 performance report (PFM-PR) is the first assessment of
 Mongolia’s PFM system using the public expenditure and
 financial accountability (PEFA) framework. The report aims
 principally to establish an objective baseline measure of
 current PFM performance, highlighting areas of absolute and
 relative strength and weakness, thereby enabling a
 stock-taking of over a decade of PFM reforms in Mongolia and
 guiding the government in its reform priorities. The
 assessment covers PFM at the budgetary central government
 level. The PEFA is an evidence-based methodology that
 measures the performance of a country’s PFM system at a
 particular point in time using a set of standardized
 indicators. The assessment is done on six dimensions of an
 open and orderly PFM system identified by the framework,
 which are: credibility of the budget; comprehensiveness and
 transparency; policy-based budgeting; predictability and
 control in budget execution; accounting, recording, and
 reporting; and external scrutiny and audit. This PEFA
 assessment will complement the considerable work that has
 already taken place on public expenditure management, which
 includes regular economic updates, public investment
 reviews, procurement reviews, analytic work conducted and
 supported by the World Bank funded technical assistance
 projects, as well as technical assistance mission reports of
 the International Monetary Fund (IMF).
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Sudan - Public Expenditure Tracking Survey (PETS) : Case Study of the Health SectorThe Sudan referendum on post-Comprehensive Peace Agreement (CPA) arrangements was held during January 9-15, 2011 with results in favor of secession of the South by July 9, 2011. The economic effects will transmit largely through the fiscal and external accounts and the outcome of secession negotiations will determine the post-CPA economic landscape. The secession outcome will likely put significant strain on economic stability in the North. The PETS study is organized as follows: chapter two presents the objectives of the study, and the survey methodology and sampling size. Chapter three focuses on the specific developments of budget data (functional classification) in the Northern States. The chapter sheds some light on revenues and expenditure in Northern States and also zooms into the specific responsibilities transferred to the states. Towards the end, the chapter addresses the budgets specifically of the six states that have been sampled for the study (in a purposive sample). Chapter four is the heart of the study and is based on the flow of funds analysis underlying the PET survey. It starts out with addressing the question on 'who' finances the health sector. With this it gives a good account of the decentralized nature of health services, which is a prerequisite to actually track public spending through the system. Chapter five explores the interconnections between public expenditure and service delivery in Sudan and tries to assess the effectiveness of public spending in contributing to the quality of health services. Chapter six concludes with a highlight of the findings and possible policy options. Annex one provides six short extracts of the main findings and conclusions for each state as additional case studies.
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Sudan : Public Expenditure Review, Synthesis ReportThis synthesis provides a baseline assessment of two fundamental dimensions of public finance in post-CPA Sudan-fiscal management and the alignment of resources to broad-based growth and reduced poverty and inequality. This Public Expenditure Review (PER), the first for Sudan, reflects the initial phase of engagement, with the objective of identifying and supporting improvements in budget planning, monitoring and institutional arrangements so as to contribute to improved resource use and outcomes. The emphasis is on establishing a baseline understanding of key fiscal management and policy challenges, highlighting reform measures for policymakers, and setting the agenda for the next phase of work. This report begins with an introduction. The rest of the synthesis report is structured as follows. Sections 2 and 3 cover the Government of National Unity (GNU) revenue and expenditure management, respectively. Section 4 summarizes key aspects of the PER dialogue on identifying and monitoring pro-poor spending in Sudan. Intergovernmental transfers and fiscal decentralization are the focus of Section 5, and section 6 summarizes the main findings from the PER state case studies. Section 7 is dedicated to fiscal issues in the South.