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Government of Karnataka Public Financial Management Reform Action Plan, 2014, Volume 1. Main ReportThe main report comprises the
 following chapters: executive summary provides the overall
 view of the reform action plan. Chapter one outlines the
 background, scope and methodology for the study; chapter two
 outlines the overview of the state finances; chapter three
 describe the accomplishments made against the 2004 agreed
 PFMA action plan; chapter four provides an overview of the
 analysis, gaps and recommendations made in the study;
 chapter five describes the way forward for implementation of
 the action plan; annex one: PFM reform action plan - 2014
 contains a thematic-wise plan outlining the actions to be
 taken, the responsible department for the actions, and the
 expected timeframe for completing the actions. The detailed
 analysis of the issues and the logic for the action plan are
 provided in the respective sections of the appendix; annex
 two: 2004 PFMA action plan, outlines the current status of
 action taken on 2004 PFMA action plan: this contains the
 action plan as proposed in the 2004 report, updated with the
 current status of actions in the identified areas. In case
 where the actions have been taken and completed by the
 Government of Karnataka, the impact has been documented. The
 appendix comprises the following sections: section one:
 theme one: strengthening PFM legal and institutional
 framework; section two: theme two: enhancing
 comprehensiveness and credibility of the budget; section
 three: theme three: strengthening accounting, reporting,
 controls, and transparency; section four: theme four:
 improving fiscal assets and liability management system;
 section five: theme five: strengthening audit and
 legislative oversight; section six: theme six: improving PFM
 in local self-governments; section seven: theme six:
 improving PFM in public sector undertakings (state owned);
 each section describes the various areas of public financial
 management in the Government of Karnataka grouped into
 thematic reform areas. Each reform area has a discussion of
 the background, the reform actions proposed in the 2004 PFMA
 action plan, the progress of reforms over the last decade,
 the issues presently identified, and the rationale for the
 reform actions proposed; and section eight: 2014 action
 plan: this section describes the action plan with next steps
 to be followed under each activity of the action plan.
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Corporate Governance of State-Owned Enterprises in Latin America : Current Trends and Country CasesThe main objective of this report is to provide a descriptive analysis of the current practices and trends of corporate governance of State-owned Enterprises (SOEs) in several Latin-American countries. It provides practitioners of SOE corporate governance with a stocktaking of current practices and trends in several Latin American countries, as well as international experiences and good practices elsewhere. This report intend to contribute to the discussion and growing interest on SOE corporate governance and to provide an impulse for further analytical work in this area. In most Latin American and Caribbean countries, the SOE sector contributes significantly to GDP and represents an important part of consolidated public expenditures. In several cases, the SOEs are also key and strategic actors in the country s economy providing essential goods and services and frequently hold a dominant market position in critical sectors, such as petroleum, electricity, and transportation. They also operate in competitive markets such as financial services, telecommunications, etc. SOEs are also increasingly under pressure, by both their governments and by international competition, to operate and achieve their goals more efficiently and effectively. Within this context, achieving good corporate governance practices is critical to SOEs effectively providing goods and services and achieving their short-, medium-, and long-term goals, within a sustainable fiscal framework. This report has been prepared with the direct collaboration of government officials involved in the SOE sectors of eight countries in Latin America and the Caribbean, and Spain. It is mainly based on financial information and other relevant data on the above-mentioned countries, covering the period from 2010 to 2013. As part of data collection for the report, representatives of the SOE sectors in Brazil, Chile, Colombia, Dominican Republic, Mexico, Panama, Paraguay, Peru, Spain and Uruguay, attended the Technical Workshop on SOE Supervision in Latin American and Caribbean Countries, organized by the SOE Monitoring Unit of Paraguay and the World Bank in December 2011 in Punta del Este, Uruguay.
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Côte d’Ivoire - Public Expenditure Management and Financial Accountability Review : Volume 2, Public Financial Management Performance ReportThis review was conducted in Cote
 d'Ivoire with the goal of establishing the reference
 situation of the management and system of public finances,
 including procurement, and facilitating the monitoring of
 the impact of the reforms to improve the management and
 efficiency of public policies and their fiduciary framework.
 The review presents three in-depth analyses. After
 summarizing the main conclusions and recommendations of the
 priority measures, the review presents the results of the
 following analyses: i) public expenditure review, which
 analyses recent macro-economic and fiscal developments in
 relation to the budget execution and Cote
 d'Ivoire's poverty reduction strategy; ii) review
 of the public financial management system, conducted on the
 basis of the findings of the "Public Financial
 Management Performance Report" (PFM PR), which
 constitutes volume two of this review. The PFM PR was
 prepared using the "Public Financial Management
 Performance Measurement Framework" established in the
 context of the partnership under the "Public
 Expenditure and Financial Accountability" (PEFA)
 program; and iii) review of the public procurement system
 prepared on the basis of findings of the "Public
 Procurement Assessment Report". This report, which
 constitutes three volumes of this review, was prepared
 according to the methodology for assessment of national
 procurement systems approved by the Organization of Economic
 Cooperation and Development (OECD's) Development
 Assistance Committee (DAC). At the end of each review, the
 report proposes an exhaustive action plan of corrective
 measures for enhancing the efficiency and transparency in
 the use of government resources and improving the public
 finance management system and the quality of procurement.