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The Use of Data Analytics Techniques to Assess the Functioning of a Government's Financial Management Information System

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dc.contributor.author Hashim, Ali
dc.contributor.author Piatti-Funfkirchen, Moritz
dc.contributor.author Cole, Winston
dc.contributor.author Naqvi, Ammar
dc.contributor.author Minallah, Akmal
dc.contributor.author Prathna, Maun
dc.contributor.author So, Sokbunthoeun
dc.date.accessioned 2019-01-03T17:32:15Z
dc.date.accessioned 2019-01-05T00:00:10Z
dc.date.available 2019-01-03T17:32:15Z
dc.date.available 2019-01-05T00:00:10Z
dc.date.issued 2019-01
dc.identifier.uri http://hdl.handle.net/10986/31092
dc.description.abstract Public financial management enables government to implement policy. Financial management information systems are a central element of PFM in that they facilitate government financial transactions and subject them to rigorous budgetary controls. Therefore, the adequate use of FMIS systems supports the implementation of fiscal rules and provides the basis for holding the executive accountable for implementing the budget. Yet, the integrity of expenditure transactions and effectiveness of budget controls is rarely assessed. This paper explores the meaning of adequate use of FMIS systems and points to data analytics techniques that can shed light on how the use FMIS systems affects expenditure data integrity and effectiveness of budget controls. This methodology is applied to Pakistan and Cambodia, which reveals two very different problems. In Pakistan the analysis of the transactions profile suggests that a large share of the budget is not subjected to FMIS internal controls. In Cambodia the majority of the budget is channeled through the system, but the method exposes very large advances to commercial bank accounts that are subsequently drawn upon but outside the system. Both of these raise concerns about the effectiveness of the FMIS system. Deploying data analytics techniques can help assess whether FMIS systems serve form or function. Judging a system by its use is informative about governments' revealed preferences in expenditure management. This paper puts the spotlight on the foundation of expenditure data and advocates for a transparent, methodical and evidenced based approach to FMIS deployment and expenditure management reform. en
dc.language English
dc.publisher World Bank, Washington, DC
dc.relation.ispartofseries Policy Research Working Paper;No. 8689
dc.rights CC BY 3.0 IGO
dc.rights.uri http://creativecommons.org/licenses/by/3.0/igo
dc.subject GOVERNANCE
dc.subject PUBLIC SECTOR MANAGEMENT
dc.subject PUBLIC FINANCE
dc.subject FISCAL CONTROL
dc.subject PUBLIC FINANCIAL MANAGEMENT
dc.subject PUBLIC EXPENDITURE
dc.subject MANAGEMENT INFORMATION SYSTEM
dc.subject FINANCIAL MANAGEMENT INFORMATION SYSTEM
dc.subject FMIS
dc.title The Use of Data Analytics Techniques to Assess the Functioning of a Government's Financial Management Information System en
dc.type Working Paper en
dc.rights.holder World Bank
dc.title.subtitle An Application to Pakistan and Cambodia en


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