Keywords
CASH RATIONINGBUDGET PREPARATION CALENDAR
ECONOMIC CLASSIFICATION
EXPENDITURE COMMITMENTS
PUBLIC EXPENDITURE
MUNICIPAL COUNCILS
BUDGET CREDIBILITY
FINANCIAL OPERATIONS
PUBLIC ENTERPRISES
EVALUATION MANAGEMENT
CENTRAL BANK
PUBLIC FINANCIAL MANAGEMENT
EXPENDITURE POLICY
NATIONAL DEVELOPMENT
TAX REVENUE
BUDGET CLASSIFICATION SYSTEM
INTERNAL CONTROLS
INTERNAL AUDIT
FISCAL INFORMATION
DEBT
GROSS DOMESTIC PRODUCT
RESOURCE MANAGEMENT
PERFORMANCE INDICATOR
TAX PAYMENTS
PUBLIC FINANCES
EXPENDITURE OBJECTIVES
BUDGETARY EXPENDITURE
ALLOCATION
BUDGET POLICIES
PREPARATION OF BUDGET SUBMISSIONS
PUBLIC SECTOR SPECIALIST
QUALITY OF SERVICES
BUDGET PROJECTIONS
MUNICIPAL PLANNING
SUPREME AUDIT INSTITUTION
BUDGET COMPREHENSIVENESS
CAPITAL INVESTMENT
REFORM PROCESS
PROGRAMS
INFRASTRUCTURE SERVICES
BUDGET LAW
SERVICE CHARGES
FINANCIAL INFORMATION
MUNICIPAL GOVERNMENTS
PERSONNEL EXPENSES
ANNUAL BUDGET
RECURRENT EXPENDITURE
DECISION-MAKING
SANITATION
NATURAL RESOURCES
ANNUAL BUDGET PROCESS
PERFORMANCE INDICATORS
TAX BURDEN
BUDGET DATA
BUDGET PROPOSAL
AGGREGATE EXPENDITURE
FINANCIAL ADMINISTRATION
TRANSPARENCY
FINANCIAL INVESTMENTS
BUDGETARY PERFORMANCE
GOVERNMENTAL FISCAL RELATIONS
PERFORMANCE INFORMATION
BUDGETARY POLICIES
CAPITAL EXPENDITURES
FISCAL DEFICIT
GOVERNMENT POLICY
TAX REVENUES
ACCOUNTING
PUBLIC INFORMATION
REALLOCATIONS
MUNICIPAL RESPONSIBILITIES
FINANCE MINISTRY
DEBT MANAGEMENT
FINANCIAL CRISIS
DEBT SUSTAINABILITY
MEDIUM-TERM DEVELOPMENT
MACROECONOMIC VARIABLES
MUNICIPALITIES
DECENTRALIZATION STRATEGY
PUBLIC SERVICES
CAPITAL EXPENDITURE
MUNICIPAL POLICE
INTERNAL CONTROL
PUBLIC SECTOR
ANNUAL REVENUE
SUSTAINABILITY ANALYSIS
FINANCIAL ASSETS
TAX COLLECTION
YEARLY BUDGET
BUDGET DOCUMENTATION
ANNUAL FINANCIAL STATEMENTS
EXTERNAL AUDIT
BUDGET DOCUMENTS
PUBLIC WORKS
TAX INCOME
BUDGET REPORT
BUDGET PREPARATION PROCESS
MUNICIPAL INCOME
CLASSIFICATION OF EXPENDITURE
EXPENDITURES
MUNICIPAL SERVICES
TAX REGULATIONS
ASSESSMENT EXERCISE
BUDGET CIRCULAR
BUDGET DOES
REFORM STRATEGIES
PUBLIC SECTOR REFORM
DONOR ASSISTANCE
BUDGET PREPARATION
FINANCIAL MANAGEMENT SYSTEM
CENTRAL GOVERNMENT
FINANCIAL REPORTS
BUDGET CLASSIFICATION
ACCESS TO INFORMATION
GOVERNMENT FINANCE STATISTICS
SOCIAL SECURITY
FISCAL FORECASTS
EXCHANGE RATE
FISCAL RISK
GOVERNMENT SPENDING
GOVERNMENT FINANCE
TAXPAYERS
OPERATIONAL EXPENDITURES
MINISTRY OF FINANCE
BURDEN OF DEBT SERVICE
TAX COLLECTIONS
BUDGET FORMULATION
QUALITY ASSURANCE
PRICE INDEX
ASSESSMENT PROCESS
BUDGET OUTTURN
INCOME TAX
DOMESTIC REVENUE
SERVICE DELIVERY
EXTERNAL LOANS
LEGISLATIVE SCRUTINY
BUDGET INSTITUTIONS
FISCAL POSITION
FINANCIAL RESOURCES
BUDGETARY SYSTEM
PUBLIC FUNDS
TOTAL EXPENDITURES
STRATEGIC ALLOCATION OF RESOURCES
COMMERCIAL BANKS
PUBLIC INSTITUTIONS
ANNUAL BUDGET EXECUTION
BUDGET EXECUTION
TOTAL EXPENDITURE
PUBLIC ADMINISTRATION
BUDGET PLANNING
ADMINISTRATIVE STRUCTURE
PERFORMANCE REPORTS
SOCIAL SERVICE
ARTICLE
STRATEGIC ALLOCATION
BUDGETARY MANAGEMENT
AGGREGATE FISCAL
CASH BALANCES
TAX RATE
BUDGET CYCLE
MUNICIPAL SECTOR
INFLATION
REGULATORY FRAMEWORK
INTERNAL CONTROL SYSTEMS
CIVIL SOCIETY ORGANIZATIONS
FINANCIAL SYSTEM
BUDGET MANAGEMENT
FINANCIAL CONTROL
BUDGET INFORMATION
BUDGETARY OPERATIONS
DEFICIT FINANCING
PUBLIC FINANCE
STRATEGIC RESOURCE ALLOCATION
PURPOSE OF GOVERNMENT
CASH FLOW
AGGREGATE REVENUE
REAL ESTATE TAX
ADMINISTRATIVE CLASSIFICATION
FINANCIAL MANAGEMENT
FINANCIAL PERFORMANCE
BUDGET STRUCTURE
FINANCIAL ACCOUNTABILITY
NATIONAL POLICIES
COST CENTERS
AGGREGATE FISCAL DISCIPLINE
NATIONAL GOVERNMENT
ORGANIC BUDGET LAW
PUBLIC SECTOR ENTITIES
PERFORMANCE MEASUREMENT
FISCAL PERFORMANCE
DECENTRALIZATION
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http://hdl.handle.net/10986/16033Abstract
This Public Expenditure and Financial
 Accountability (PEFA) assessment of the public finance
 management (PFM) systems of the Municipality of the Central
 District of Honduras (AMDC) was prepared by a World Bank
 team, working closely together with the AMDC. The study is
 based on the Public Financial Management Performance
 Measurement Framework developed by the PEFA program. It
 incorporates the set of 28 indicators and 69 dimensions
 covering the entire budget cycle, drawing on international
 good practices for: (i) budget credibility; (ii)
 comprehensiveness and transparency; (iii) budget planning;
 (iv) predictability and control in budget execution; (v)
 accounting and reporting; and (vi) external scrutiny and
 audit. This assessment analyzes the performance of the
 Municipality of the AMDC PFM systems in terms of 28 high
 level performance indicators (PI) grouped into six core
 dimensions. International best practice standards are used
 as benchmarks for evaluating performance. The assessment
 provides a baseline against which PFM system performance can
 be assessed in future years; improved performance is
 reflected in higher ratings for the PIs. The PEFA assessment
 also may be used to help determine whether PFM reform
 strategies and action plans need to be adjusted.Date
2013-06-12Type
Economic & Sector WorkIdentifier
oai:openknowledge.worldbank.org:10986/16033http://hdl.handle.net/10986/16033
Copyright/License
CC BY 3.0 IGOCollections
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