Beruflich Dokumente
Kultur Dokumente
I.
II.
III.
IV. V.
Overview Inter-American Development Bank (IDB) Assessment of PFM in the region IFMIS key component of PFM modernization in LAC IDB support Conclusions
I.
Established in 1959
The leading source of development financing for Latin America and the Caribbean
48 member countries, including 26 LAC borrowing members, who have a majority ownership of the IDB:
Lending and grants in 2012:$11.4 billion
Non regional 49.99%: - USA 30%, Japan 5%, Canada 4% LAC 50.01%: Argentina 10.9%, Brazil 10.9%, Mexico 7%
Source: www.iadb.org/aboutus
Source: www.iadb.org/aboutus
Institutional strategy (2010 - 2015) based in 4 sector priorities: 1. Social policy for equity and productivity; 2. Institutions for growth and social welfare; 3. Competitive regional and global international integration; and 4. Protection of the environment.
Source: www.iadb.org/aboutus
II.
ME
BL JA GU HO ES NI CR PN
BH
HA DR
BA TT
VE
CO
GY
SU
EC PE BR BO CH PR
AR
UR
3.5
3 2.5 2 1.5 1 0.5 0
Nmina, 5.5. Payroll, procurement compras pblicas and y internal controles controls internos
ECA LAC SAS
4. Predictabilidad 4. Predictability
SSA
Source: Analysis carried out by Carlos Pimenta IDB, with information from PEFA Secretariat, 2012
PI-1Aggregate Resultados del gasto PI-1 agregado en comparacin expenditure out-turn compared to original con el presupuesto original approved budget aprobado
4
3.5 3 2.5 2
PI-2 Desviaciones del gasto PI-2 Composition of presupuestario en expenditure outcomparacin con turn compared to el original approved presupuesto original budget aprobado
1.5 1 0.5 0
PI-4 Stock and PI-4 Saldo y seguimiento de monitoring of los atrasos de pagos de expenditure payment arrears gastos
ECA LAC SAS
revenue Ingresos out-turn Totales en compared tocon el comparacin original approved presupuesto original budget
aprobado
SSA
Source: Analysis carried out by Carlos Pimenta IDB, with information from PEFA Secretariat, 2012
Indicators
Dimensiones
BE BO BR CO CR DR EL GU HA HO JA PE PR TT 2009 2009 2009 2009 2010 2012 2009 2010 2012 2009 2007 2009 2008 2008 2.8 2.8 3.8 2.9 3.6 2.6 2.8 2.6 1.9 3.6 2.8 3.0 2.9 2.9 3.0 4.0 4.0 1.0 2.0 1.5 2.0 1.5 1.0 1.0 2.0 2.3 3.0 1.5 1.9 2.5 2.0 1.5 1.0 2.5 1.3 1.5 1.0 1.5 1.0 1.5 2.0 1.0 1.5 1.5 1.3 1.0 1.5 1.5 1.8 3.0 2.0 4.0 1.0 4.0 2.7 2.0 4.0 2.3 2.0 3.0 1.8 1.7 2.0 3.3 3.3 3.3 3.3 2.7 3.7 2.5 3.0 2.7 2.3 2.0 2.3 3.0 1.0 3.0 2.0 1.9 2.7 2.0 1.0 2.5 3.0 4.0 4.0 4.0 4.0 3.7 4.0 4.0 3.7 3.0 4.0 3.1 3.7 2.5 3.4 3.7 3.3 3.7 2.7 3.7 3.7 3.5 3.3 4.0 4.0 3.8 4.0 4.0 4.0 3.3 2.7 3.0 4.0 1.0 3.5 4.0 3.0 4.0 1.5 2.0 3.4 4.0 4.0 2.7 3.5 3.0 3.3 3.0 3.5 3.0 2.7 3.0 2.0 4.0 3.3 2.8 3.0 3.0 3.0 2.0 3.3 3.0 3.0 3.3 4.0 2.7 3.0 2.8 2.3 3.1 3.0 4.0 4.0 3.0 4.0 3.7 4.0 4.0 3.3 4.0 3.0 3.1 4.0 2.3 3.3 2.7 2.7 3.7 4.0 3.7 2.6 3.3 1.3 2.7 3.0 3.3 4.0 3.0 3.7 2.7 3.4 3.7 3.8 2.7 3.3 1.0 2.5 3.0 3.5 3.0 2.4 3.0 2.5 2.0 1.5 3.0 2.9 3.3 2.5 3.1 3.7 3.3 3.0 2.7 3.0 2.1 2.8 1.5 2.3 2.0 3.0 3.5 3.0 3.0 2.7 1.9 2.7 2.0 1.0 2.6 2.0 3.0 4.0 3.0 2.0 3.5 4.0 4.0 3.3 3.0 3.0 2.5 2.7 2.3 3.3 3.0 3.0 3.7 3.7 3.0 3.4 4.0 3.3 3.7 2.7 3.5 3.5 3.0 3.7 4.0 2.3 3.0 2.8 1.0 3.0 4.0 2.0 4.0 1.0 2.0 3.0 4.0 3.0 2.0 2.0 4.0 2.9 3.0 2.8 3.4 3.7 3.3 3.5 3.0 3.3 1.8 2.0 1.7 1.7 1.7 2.5 3.5 2.0 2.0 2.3 2.4 3.0 2.8 1.3 2.6 3.0 2.5 1.0 1.0 2.0 1.5 2.0 1.0 2.3 1.0 1.0 1.3 1.0 1.5 1.7 2.3 1.7 1.3 1.7 1.3 1.3 1.5 1.5 1.3 1.0 1.3 1.0 1.0 1.0 2.0 1.7 1.0 3.0 1.0 1.5 4.0 3.0 4.0 3.0 4.0 2.0 2.0 2.5 2.0 1.5 2.0 3.1 3.7 2.5 2.9 2.7 3.0 2.3 2.7 3.7 2.4 2.8 2.7 2.3 2.0 3.0 4.0 1.0 3.7 3.3 2.4 2.7 2.8 1.7 2.8 3.0 2.0 4.0 1.0 4.0 2.7 2.0 2.0 2.3 4.0 3.0 2.8 3.0 2.5 2.5 3.0 2.3 2.0 1.7 3.3 2.0 2.0 2.0 2.0 2.0 2.1 1.5 2.0 3.3 1.7 2.8 2.7 3.3 2.3 2.5 3.0 2.0 4.0 3.0 3.0 3.9 4.0 4.0 4.0 3.5 4.0 3.2 3.7 2.8 3.3 3.3 3.7 3.0 3.3 3.3 3.4 3.8 3.3 3.7 2.7 2.7 3.5 1.0 2.3 4.0 3.1 3.3 3.8 2.3 3.2 2.0 3.0 4.0 2.5 3.0 2.6 2.0 3.5 1.7 2.0 4.0 2.6 3.7 1.5 2.8 2.3 2.0 3.0 3.3 3.3 2.1 2.3 3.3 1.7 1.3 2.8 3.0 2.0 3.3 3.0 2.6 2.3 3.8 1.7 2.6 3.0 2.0 4.0 3.5 2.0 3.5 3.0 4.0 3.3 4.0 3.0 2.4 2.3 2.5 3.3 3.3 3.3 2.0 3.7 4.0 2.4 3.3 1.7 2.7 2.0 2.8 3.0 1.0 4.0 3.0 2.3 3.0 2.3 1.7 2.8
AV 2.9 2.9 2.8 3.7 2.3 2.9 2.9 3.0 3.1 2.6 2.6 3.0 2.6 3.0 2.3 2.9 3.0 2.9 2.7 2.9 3.2 2.4 2.8 2.3 2.5 2.1 2.7 3.0 2.0 3.0 2.8 2.4 2.6 2.9 1.6 2.7
Source: Carlos Pimenta IDB- PFM Workshop for IFMIS Coordinators May 15, 2013
Stock and monitoring of expenditure payment arrears Multi-year perspective in fiscal planning, expenditure policy and budgeting Competition, value for money and controls in procurement Effectiveness of internal audit Availability of information on resources received by service delivery units Legislative scrutiny of external audit reports
Source: Carlos Pimenta IDB- PFM Workshop for IFMIS Coordinators May 15, 2013
http://www.transparency.org/policy_research/surveys_indices/cpi
Source: Carlos Pimenta IDB- PFM Workshop for IFMIS Coordinators May 15, 2013
http://www.openbudgetindex.org/
Source: Carlos Pimenta IDB- PFM Workshop for IFMIS Coordinators May 15, 2013
http://www.worldbank.org/wbi/governance
Source: Carlos Pimenta IDB- PFM Workshop for IFMIS Coordinators May 15, 2013
III.
Source: Fiscal Institutions of Tomorrow. IDB 2012 prepared by Carlos Pimenta and Pedro Farias
Country
Procurement
Payroll
Asset Mgmt
Warehouse
Public Investment
Tax administration
Source: Fiscal Institutions of Tomorrow. IDB 2012 prepared by Carlos Pimenta and Pedro Farias
Key factors: Complexity of PFM processes Funcionalities and platform COTS vs Inhouse development Local market of IT suppliers Number of users and entities to be covered Service level (on-line, query times, transaction volumes) Interoperability
LAC
Source: www.baselinemag.com
Continuos development 2 3 years High Internal Low External (licenses, source code)
Source: Carlos Pimenta IDB- PFM Workshop for IFMIS Coordinators May 15, 2013
IV.
Improve the efficiency, efficacy and accountability of public expenditure management in the region, contributing to fiscal sustainability.
Scope of support
Legal and institutional frameworks Expenditure management systems Information for decision makers that is reliable and readily available Use of country systems
Source: Carlos Pimenta IDB- PFM Workshop for IFMIS Coordinators May 15, 2013
Budget, treasury, accounting, debt and public procurement Integrated Financial Management Systems (IFMIS)
Source: Carlos Pimenta IDB- PFM Workshop for IFMIS Coordinators May 15, 2013
PROYECTO
PROYECTO
NI-L1033
PR-L1027 PE-L1087 JA-L1039 BO-L1063
10
9.5 20 50 65 28,6 53
PN-L 1066 Programa de Fortalecimiento de la Gestin Fiscal HO-L1015 Programa para Consolidacin Gestin Fiscal y Municipal
AR-L1127
RD-L1005 BA-L1004 BO-L1006 EC-L1084 PR0093 PE-L1101
36
8,5 21 25 5 493 13 40 5 20
GU-L1031 Apoyo a la Modernizacin del Ministerio de Finanzas Pblicas ME-L1047 Programa de Apoyo al Presupuesto Basado en Resultados BR-PROFISCO 18 Proyectos en Estados Sub-Nacionales de Brasil
US$ 410 millones LAC + US$ 493 millones PROFISCO-BR: Promedio US$ 26 millones (LAC), US$ 27 millones (PROFISCO-BR)
Source: Carlos Pimenta IDB- PFM Workshop for IFMIS Coordinators May 15, 2013
Pas 1 Argentina 2 Bolivia 3 Brasil - PROCONFIS 4 El Salvador 5 Guatemala 6 Haiti 7 Jamaica 8 Mxico 9 Nicaragua 10 Per 11 Paraguay 12 Surinam 13 Trinidad Tobago 14 Uruguay Total
US$ mill 500 127 800 200 200 25 580 1000 60 475 200 40 100 335 4.642
2006 2005, 2010, 2010, 2011 2012 2010 2006, 2007 2007, 2008 2008, 2010, 2010, 2010, 2011 2010 2008, 2009 2005, 2006, 2007 2010, 2012 2011, 2012 2010 2006, 2009
Aprobacin
Source: Carlos Pimenta IDB- PFM Workshop for IFMIS Coordinators May 15, 2013
Jamaica
Rep. Dominicana
Barbados
Guatemala El Salvador Brazil Trinidad y Tobago
Suriname
Paraguay
Jamaica
Trinidad and Tobago Suriname Brazil
Nicaragua
Costa Rica Colombia Ecuador Chile Paraguay
Argentina
Budget Directors
Heads of procurement Network(RICG) Subnational Finance Network (GEFIN) -Brasil IFMIS Coordinators Network
Source: Carlos Pimenta IDB- PFM Workshop for IFMIS Coordinators May 15, 2013
V.
Conclusions
Budget management and the linkages between medium-term fiscal management and budget; Treasury management; Arrears recording and management Budget transparency and upgrading of accounting standards. Sector level PFM operations Other areas: investment, performance budgeting, revenue Subnational dimension
Source: World Bank PEFA in LAC Seven Years of Implementation EuropeAid Workshop December 2012
Importance of public financial managment for the modernization of public management as a whole. Transformational moment in LAC and other regions (accounting, technology, interoperality, TSAs etc) Need for comprehensive reform strategies
Source: Carlos Pimenta IDB- PFM Workshop for IFMIS Coordinators May 15, 2013
PFM Team Fiscal and Municipal Management Division Inter-American Development Bank