Documents et rapports

Uzbekistan - Public Expenditure and Financial Accountability (PEFA) Performance Assessment Report (anglais)

This 2024 Public Expenditure and Financial Accountability Performance (PEFA) report for Uzbekistan is the third such assessment, following assessments in 2012 and 2019. The 2024 PEFA uses the 2016 methodology...

PULSAR Activities and Outcomes (anglais)

PULSAR is a regional and country-level program that supports the development of public sector accounting and financial reporting frameworks in line with international standards and good practices. The...

A Contemporary Approach to Public Expenditure Management (chinois)

该报告是为世界银行学院（WBI）预算流程和公共支出分析与管理课程开发的主要文本。它重点关注公共支出管理（PEM，作为解决公共资金分配这一老问题的新方法。PEM通过预算决策运作，但与传统预算有两个重要区别。首先，它补充了传统的程序规则，增加了实质性政策规范。在PEM中，政府不仅要应用正确的程序，还必须努力有效地实现预期的政策结果。其次，PEM涵盖了广泛的制度和管理安排，而不仅仅是传统上与预算相关的安排。PEM认识到，如果公共部门结构和管理不善，或者政策制定者和项目经理获得的信息和激励措施促使他们采取产生反常结果的行动，预算结果不太可能是最佳的。第一个关键区别是传统预算通过接受的程序规范运作，而PEM强调实质性结果。这些结果涉及a）总收入和支出，b）部门和项目之间的资源分配，以及c）政府机构运作的效率。为了实现积极的公共支出结果，必须正确调整信息、激励措施和其他制度安排。从传统预算到PEM的重新定位是由于许多发展中国家和发达国家公共支出结果不令人满意。一个值得考虑的关键问题是，为什么在预算过程中遵循正当程序会导致不利结果。如果健全的预算程序是PEM的组成部分，为什么从中产生的结果不应该是有利的？解决这个问题引出了PEM与传统正当程序预算方法之间的重要区别。程序规则处理预算的正式特征：决策的方式和时间、估算的结构和形式、预算的范围等。从长远来看，回答“新的预算制度是否有所不同？”的问题将取决于控制者与支出者、守护者与索赔者之间的权力平衡。

Ghana Public Finance Review : Building the Foundations for a Resilient and Equitable Fiscal Policy - Detailed Analysis (anglais)

Ghana’s development path, although registering past successes, faces a series of current and future challenges. Ghana succeeded in halving its poverty rate between 1991 and 2016, from 87 percent (US$3.65...

Ukraine - Public Expenditures for Administrative Capacity Endurance (PEACE) in Ukraine Project : Seventh Additional Financing (anglais)

The development objective of the Public Expenditures for Administrative Capacity Endurance (PEACE) in Ukraine Project is to contribute to sustaining the government administrative and service delivery capacity...

International Development Association (IDA) Board of Governors Resolution ; No. 254 : Financial Statements, Accountants’ Report and Administrative Budget (anglais)

On October 25, 2024, International Development Association (IDA) Board of Governors adopted resolution number two hundred and fifty-four. It was resolved that the Board of Governors of the Association...

What Drives Citizens’ Trust in State Institutions ? Large-Scale Survey Evidence on Process and Outcome-Based Trust in Morocco (anglais)

What drives citizen’s trust in state institutions? There are longstanding debates on the pathways towards institutional trust: is trust driven by citizen’s perceptions of policy outcomes or by their perceptions...

Tax Administration Diagnostic Assessment Tool - Module 11​ : POA 9 - Accountability and Transparency (anglais)

PULSAR Perspectives for Future - Accrual Based Accounting Core Competency Framework for Public Sector Finance Professionals (anglais)

The Core Competency Framework is meant to be used as a guide, or starting point, in defining core competencies with respect to accrual based accounting for various functional job categories within Government...

Mali - Improving Mali’s Statistical System Project (anglais)

Developing Entrepreneurial Ecosystems for Digital Businesses and Beyond : A Diagnostic Toolkit - Appendix A and B (anglais)

The mapping of policy instruments and intermediary organizations should ideally be organized through two survey questionnaires, Q1 and Q2. The two surveys include questions that are very similar, but they...

International Development Association (IDA) Board of Governors Resolution ; No. 251 : Financial Statements, Accountants’ Report and Administrative Budget (anglais)

On October 13, 2023, International Development Association (IDA) Board of Governors adopted resolution number two hundred and fifty-one. It was resolved that the Board of Governors of the Association consider...

West Bank and Gaza - Public Expenditure Review : The Palestinian Pension System - A Roadmap for an Unfinished Reform : Final Report (anglais)

This work builds on the Public Expenditure Review (PER) analysis of the pension system conducted in 2016 but also brings important innovations. It updates the financial analysis conducted then and offers...

Group Internal Audit : FY2023 Annual Report (anglais)

GIA’s role is to assess whether the risk management, control, and governance processes of the World Bank are adequately designed and operating effectively across all five institutions, with an emphasis...

Madagascar Public Expenditure and Institutional Review 2010-2022 : Boosting Infrastructure and Social Service Delivery (anglais)

The lack of fiscal space and effective public sector governance continue to limit progress in public service delivery and poverty reduction. Madagascar is one of only six countries in the world where real...

Competency Based Accounting Education and Assessment Materials : Implementation Guide (anglais)

The competency-based accounting education and assessment materials (CBAEAM) implementation guide provides key educational training resources that reflect modern practice in competency education. It also...

Informing the Reading of IFRS Financial Statements : A Guide for Banking and Financial Supervisors (anglais)

The objective of this guide is to provide suggested practices and examples of specific accounting and auditing issues and questions that supervisors need to consider when monitoring and reviewing banking...

Regional Education Study for STAREP Countries (anglais)

Strong financial reporting frameworks are a critical component of sustainable economic and private sector development to help secure domestic investor confidence and attract foreign direct investment...

Group Internal Audit : FY2022 Annual Report (anglais)

Group Internal Audit (GIA) is an important pillar of the Bank Group’s oversight and accountability architecture, providing timely, independent, and objective assurance and advice to Management and the...

Georgia - Report on the Observance of Standards and Codes, Accounting and Auditing (anglais)

This Report on the Observance of Standards andCodes Accounting and Auditing (ROSC A&A) seeksto assist the further development of the financialreporting institutional framework in Georgia.Strengthening...