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Iraq Public Expenditure and Institutional Assessment, Volume 1 : Public Financial Management in a Conflict-Affected Environment

ACCOUNTING ACCOUNTING SYSTEM ADMINISTRATIVE CLASSIFICATION AGGREGATE EXPENDITURE AGGREGATE FISCAL AGGREGATE REVENUE ALLOCATION OF RESOURCES ANNUAL BUDGET ANNUAL BUDGET PROCESS ANNUAL BUDGETING ANNUAL BUDGETING PROCESS ANNUAL BUDGETS ANNUAL FINANCIAL STATEMENTS APPROPRIATIONS ARTICLE BUDGET AGGREGATES BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET CREDIBILITY BUDGET CYCLE BUDGET DECISION BUDGET DOCUMENTATION BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET HOLDERS BUDGET IMPLEMENTATION BUDGET LAW BUDGET MANAGEMENT BUDGET MANAGEMENT PROCESS BUDGET OUTTURNS BUDGET PREPARATION BUDGET PREPARATION PROCESS BUDGET PROCESS BUDGET PROPOSALS BUDGET REFORM BUDGET REQUEST BUDGET SUBMISSIONS BUDGET SUPPORT BUDGET SURPLUSES BUDGET SYSTEM BUDGET YEAR BUDGETARY ALLOCATIONS BUDGETARY OUTCOMES CAPITAL ASSETS CAPITAL BUDGET CAPITAL INVESTMENT CAPITAL PROJECTS CASH BALANCES CASH BASIS CASH MANAGEMENT CASH RATIONING CENTRAL AGENCIES CENTRAL GOVERNMENT CHART OF ACCOUNTS CIVIL SERVICE CIVIL SERVICE REFORM CREDIBLE BUDGET DEBT DECISION-MAKING DECISION-MAKING PROCESS DONOR AGENCIES ECONOMIC CLASSIFICATION ECONOMIC GROWTH EDUCATION BUDGET EDUCATION EXPENDITURES EDUCATION PROGRAMS EDUCATION SERVICES ENTITLEMENTS EXPENDITURE BUDGET EXPENDITURE FORECASTS EXPENDITURE POLICY EXPENDITURE PROGRAMS EXTERNAL AUDIT FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL CONTROL FINANCIAL INFORMATION FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT REPORT FINANCIAL PLAN FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCING ARRANGEMENTS FISCAL BALANCE FISCAL CONTROL FISCAL DISCIPLINE FISCAL FRAMEWORK FISCAL INFORMATION FISCAL POLICY FISCAL POSITION FISCAL RISK FISCAL STABILITY FISCAL SUSTAINABILITY GOVERNMENT ACCOUNTING GOVERNMENT BUDGET GOVERNMENT EXPENDITURE GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS GOVERNMENT PRIORITIES GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GOVERNMENTAL FISCAL RELATIONS GROSS DOMESTIC PRODUCT INFRASTRUCTURE INVESTMENT INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROLS INVESTMENT BUDGET INVESTMENT BUDGETING INVESTMENT EXPENDITURE LEGISLATIVE SCRUTINY LIQUIDITY MACROECONOMIC FRAMEWORK MACROECONOMIC STABILITY MANAGEMENT CONTROL MEDIUM-TERM PERSPECTIVE MINISTRY OF DEFENSE MINISTRY OF FINANCE MISTRUST NATIONAL BUDGET NATIONAL GOVERNMENT NATURAL RESOURCES OIL PRICES OUTCOME BUDGETING PERFORMANCE ACCOUNTABILITY PERFORMANCE INDICATOR PERFORMANCE INDICATORS PERFORMANCE REVIEW POLICY FORMULATION POVERTY REDUCING POVERTY REDUCTION PRIVATE SECTOR PROCUREMENT PROCESS PROCUREMENT SYSTEMS PROGRAM CLASSIFICATION PUBLIC ACCOUNTABILITY PUBLIC CORPORATIONS PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT INSTITUTIONS PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FINANCIAL RESOURCES PUBLIC MANAGEMENT PUBLIC MONEY PUBLIC OFFICIALS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR EMPLOYMENT PUBLIC SECTOR ENTITIES PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICES PUBLIC SPENDING REALLOCATIONS RECURRENT EXPENDITURE REFORM AGENDA REFORM PROCESSES REFORM PROGRAM REFORM STRATEGY REGULATORY FRAMEWORK RESOURCE ALLOCATION RESOURCE ALLOCATIONS RESOURCE MANAGEMENT REVENUE ESTIMATES REVENUE FORECASTING REVENUE SHARING REVENUE SOURCES SECTOR BUDGETS SECTORAL BUDGET SECTORAL CEILINGS SOCIAL BENEFITS STRATEGIC POLICY STRATEGIC PRIORITIES SUB-NATIONAL GOVERNMENTS SUPREME AUDIT INSTITUTION SYSTEM OF BUDGET CLASSIFICATION TAX PAYMENTS TRANSPARENCY UNCERTAINTY
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Washington, DC
Middle East and North Africa | Iraq
2017-09-07T20:25:48Z | 2017-09-07T20:25:48Z | 2008-06

The public expenditure and institutional assessment (PEIA) were motivated by a number of factors. First, both the Government of Iraq (GoI) and its international development partners have recognized the critical importance of sound management of Iraq's substantial public financial resources. Both parties support the reform and modernization of public financial management (PFM), as articulated in the International Compact for Iraq (ICI). Secondly, international experience demonstrates the importance of establishing a baseline against which progress in PFM over time can be measured. This implies the need for an assessment which provides the information necessary to measure the performance of a country's PFM system. Thirdly, the devastating circumstances in Iraq during the past 5 years have made the institutional arrangements for PFM the subject of considerable uncertainty. The PEIA can help to shape and prioritize the necessary development program. The report is organized in two main parts. Volume one contains a summary of the main issues to emerge from the public expenditure and financial accountability (PEFA) assessment and a discussion of a number of specific PFM issues of current importance to Iraq, including: capital investment budgeting (CIB), oil revenue management, the Iraq financial management information system (IFMIS), public accounting and accountability, and payroll management. Volume two contains a detailed technical analysis behind the PEFA assessment.

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