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Republic of Panama : Public Expenditure and Financial Accountability

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dc.contributor.author Inter-American Development Bank
dc.contributor.author World Bank
dc.date.accessioned 2014-10-14T14:01:57Z
dc.date.available 2014-10-14T14:01:57Z
dc.date.issued 2013-07
dc.identifier.uri http://hdl.handle.net/10986/20419
dc.description.abstract Panama's public financial management (PFM) system displays several strengths with respect to the fiscal position, debt management, and payroll administrative controls, but from a systemic perspective budget preparation and budget credibility issues undermine the efficiency of sectoral investment plans and make it difficult to advance on other improvements in the public sector. An efficient and transparent allocation of budgetary resources allows the government to achieve value for money in delivering public services. This assessment is undertaken at the request of the Government of Panama (GoP) which is in the process of reforming and modernizing its public finances, and is therefore interested in establishing both a baseline for future PFM performance measures and the degree of management alignment to internationally accepted best practices. The public expenditure and financial accountability (PEFA) methodology provides relevant information on current management and will allow establishment or adjustment of a reform strategy to improve PFM quality. This PEFA assessment provides a reference and a baseline for two projects and a baseline for the GoP to measure progress of the current reform. The projects are: (i) the program to strengthen fiscal management financed by Inter-American Development Bank (IADB), and (ii) the enhanced public sector efficiency technical assistance loan financed by World Bank (WB). en
dc.language English
dc.language.iso en_US
dc.publisher World Bank, Washington, DC
dc.rights CC BY 3.0 IGO
dc.rights.uri http://creativecommons.org/licenses/by/3.0/igo/
dc.subject ECONOMIC CLASSIFICATION
dc.subject PUBLIC EXPENDITURE
dc.subject INTEREST PAYMENTS
dc.subject PUBLIC SECTOR BUDGET
dc.subject BUDGET CREDIBILITY
dc.subject PUBLIC ENTERPRISES
dc.subject CENTRAL BANK
dc.subject PUBLIC FINANCIAL MANAGEMENT
dc.subject EXPENDITURE POLICY
dc.subject PUBLIC FINANCIAL MANAGEMENT SYSTEM
dc.subject TAX REVENUE
dc.subject INTERNAL CONTROLS
dc.subject REFORM STRATEGY
dc.subject INTERNAL AUDIT
dc.subject FISCAL INFORMATION
dc.subject REFORM AGENDA
dc.subject DEBT
dc.subject BUDGET COMMISSION
dc.subject GROSS DOMESTIC PRODUCT
dc.subject RESOURCE MANAGEMENT
dc.subject FISCAL BALANCE
dc.subject MULTIYEAR INVESTMENT
dc.subject TAX PAYMENTS
dc.subject PUBLIC FINANCES
dc.subject RECURRENT COSTS OF INVESTMENT PROJECTS
dc.subject GOVERNMENT PRIORITIES
dc.subject PUBLIC SECTOR EFFICIENCY
dc.subject NATIONAL INCOME
dc.subject BUDGET POLICIES
dc.subject PENSION FUND
dc.subject BUDGETARY RESOURCES
dc.subject NATIONAL BUDGET
dc.subject FINANCIAL SECTOR
dc.subject TOTAL PUBLIC SECTOR
dc.subject SOCIAL WELFARE
dc.subject REFORM PROCESS
dc.subject PUBLIC AGENCIES
dc.subject PROGRAMS
dc.subject BUDGET LAW
dc.subject PUBLIC BUDGET
dc.subject PUBLIC PROCUREMENT
dc.subject FINANCIAL CONDITION
dc.subject FINANCIAL INFORMATION
dc.subject MUNICIPAL GOVERNMENTS
dc.subject NATIONAL ACCOUNTING
dc.subject ANNUAL REPORT
dc.subject BUDGET REQUESTS
dc.subject GOVERNMENT REVENUE
dc.subject ANNUAL BUDGET
dc.subject SECTORAL PLANS
dc.subject AUDIT SYSTEM
dc.subject MINISTRY OF ECONOMY
dc.subject ANNUAL BUDGET PROCESS
dc.subject PERFORMANCE INDICATORS
dc.subject BUDGET PROPOSAL
dc.subject DEBT SERVICE
dc.subject AGGREGATE EXPENDITURE
dc.subject FINANCIAL ADMINISTRATION
dc.subject TRANSPARENCY
dc.subject SOCIAL ASSISTANCE
dc.subject GOVERNMENTAL FISCAL RELATIONS
dc.subject PERFORMANCE INFORMATION
dc.subject REFORM EFFORTS
dc.subject ALLOCATION OF RESOURCES
dc.subject HEALTH MINISTRY
dc.subject FISCAL DEFICIT
dc.subject INTEREST RATES
dc.subject REFORM PROGRAM
dc.subject TAX REVENUES
dc.subject ACCOUNTING
dc.subject PUBLIC INFORMATION
dc.subject PUBLIC FINANCIAL MANAGEMENT SYSTEMS
dc.subject COMPTROLLER GENERAL
dc.subject FINANCIAL CRISIS
dc.subject DEBT MANAGEMENT
dc.subject FISCAL POLICIES
dc.subject TAX ADMINISTRATION
dc.subject DEBT SUSTAINABILITY
dc.subject MUNICIPALITIES
dc.subject ADMINISTRATIVE CONTROLS
dc.subject PUBLIC SERVICES
dc.subject FISCAL PROBLEMS
dc.subject CAPITAL EXPENDITURE
dc.subject BUDGET PROPOSALS
dc.subject SUB-NATIONAL GOVERNMENTS
dc.subject FISCAL DISCIPLINE
dc.subject BUDGET ADMINISTRATION
dc.subject INTERNAL CONTROL
dc.subject PUBLIC SECTOR
dc.subject STATE ENTERPRISES
dc.subject OPERATIONAL EFFICIENCY
dc.subject FINANCIAL ASSETS
dc.subject MONETARY POLICY
dc.subject TAX COLLECTION
dc.subject BUDGET DOCUMENTATION
dc.subject CENTRAL GOVERNMENT BUDGET
dc.subject FINANCIAL STATISTICS
dc.subject ANNUAL FINANCIAL STATEMENTS
dc.subject EXTERNAL AUDIT
dc.subject BUDGET DOCUMENTS
dc.subject MULTIYEAR PROJECTIONS
dc.subject PUBLIC WORKS
dc.subject TRANSPARENCY LAW
dc.subject TAX INCOME
dc.subject BUDGET PREPARATION PROCESS
dc.subject EXPENDITURES
dc.subject EXTERNAL DEBT
dc.subject SECTORAL POLICIES
dc.subject NATIONAL BANK
dc.subject PUBLIC SECTOR REFORM
dc.subject MULTIYEAR ESTIMATES
dc.subject ANNUAL BUDGET APPROVAL
dc.subject REVENUE GROWTH
dc.subject BUDGET SYSTEM
dc.subject APPROPRIATIONS
dc.subject BUDGET PREPARATION
dc.subject CENTRAL GOVERNMENT
dc.subject ORGANIZATIONAL STRUCTURE
dc.subject PERFORMANCE MEASURES
dc.subject BUDGET CLASSIFICATION
dc.subject SOCIAL SECURITY
dc.subject FISCAL FRAMEWORK
dc.subject EXCHANGE RATE
dc.subject SUPREME AUDIT INSTITUTIONS
dc.subject GOVERNMENT EXPENDITURE
dc.subject FISCAL RISK
dc.subject CIVIL SERVICE
dc.subject ECONOMIC GROWTH
dc.subject FISCAL VULNERABILITY
dc.subject TAXPAYERS
dc.subject INFORMATION FLOW
dc.subject OPERATIONAL EXPENDITURES
dc.subject MINISTRY OF FINANCE
dc.subject GOVERNMENT REVENUES
dc.subject PUBLIC DEBT
dc.subject TAX COLLECTIONS
dc.subject BUDGET FORMULATION
dc.subject PRICE INDEX
dc.subject FISCAL DEBT
dc.subject STRATEGIC PLANS
dc.subject ASSESSMENT PROCESS
dc.subject PUBLIC FINANCE STATISTICS
dc.subject INCOME TAX
dc.subject PUBLIC ENTITIES
dc.subject SERVICE PROVISION
dc.subject SERVICE DELIVERY
dc.subject LEGISLATIVE SCRUTINY
dc.subject FINANCIAL ASSISTANCE
dc.subject PUBLIC MANAGEMENT
dc.subject FISCAL POSITION
dc.subject PUBLIC INVESTMENT
dc.subject FINANCIAL RESOURCES
dc.subject PUBLIC FUNDS
dc.subject PUBLIC EXPENDITURE MANAGEMENT
dc.subject TREASURY DIRECTORATE
dc.subject PUBLIC INSTITUTIONS
dc.subject PUBLIC SECTOR ACCOUNTING
dc.subject BUDGET ALLOCATION
dc.subject BUDGET EXECUTION
dc.subject TOTAL EXPENDITURE
dc.subject PUBLIC ADMINISTRATION
dc.subject FISCAL MANAGEMENT
dc.subject PERFORMANCE DATA
dc.subject PUBLIC SECTOR DEBT
dc.subject DONOR FUNDING
dc.subject AGGREGATE FISCAL
dc.subject CASH BALANCES
dc.subject BUDGETARY OUTCOMES
dc.subject BUDGET SUPPORT
dc.subject PUBLIC EXPENDITURES
dc.subject BUDGET CYCLE
dc.subject FINANCIAL INSTITUTIONS
dc.subject REGULATORY FRAMEWORK
dc.subject FINANCIAL CONTROL
dc.subject BUDGET MANAGEMENT
dc.subject OPERATIONAL EXPENDITURE
dc.subject BUDGET INFORMATION
dc.subject STRATEGIC RESOURCE ALLOCATION
dc.subject PUBLIC FINANCE
dc.subject SOCIAL SERVICES
dc.subject PUBLIC INVESTMENTS
dc.subject BUDGET EXPENDITURE
dc.subject CASH FLOW
dc.subject TREASURY MANAGEMENT
dc.subject AGGREGATE REVENUE
dc.subject OPERATIONAL COSTS
dc.subject FINANCIAL PERFORMANCE
dc.subject FINANCIAL ACCOUNTABILITY
dc.subject NATIONAL GOVERNMENT
dc.subject RESOURCE ALLOCATIONS
dc.subject PUBLIC SECTOR ENTITIES
dc.subject FISCAL ADMINISTRATION
dc.subject FISCAL PERFORMANCE
dc.subject MULTIYEAR PERSPECTIVE
dc.title Republic of Panama : Public Expenditure and Financial Accountability en
dc.title.alternative Panama - Informe del desempeno de la gestion de las finanzas publicas (PEFA) en


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