Download PDF by Omowunmi Ladipo: Accountability in Public Expenditures in Latin America and

By Omowunmi Ladipo

ISBN-10: 0821379844

ISBN-13: 9780821379844

Monetary self-discipline and public region potency turned fashionable concerns in Latin the United States and the Caribbean within the past due 1980 s following exterior debt crises that stricken many nations within the quarter. answer of the debt crises necessitated a primary wave of reforms that principally desirous about upgrading criminal and regulatory frameworks or bettering info platforms. approximately two decades later development in matching OECD practices and function in public monetary administration and procurement has been asymmetric and has been one of many elements that impeded better progress and competitiveness in Latin the USA and the Caribbean. international locations equivalent to Chile, Brazil and Costa Rica with quite reliable functionality, during this appreciate, have proven what different international locations within the zone can do and the way they'd gain. elevated globalization, possible intractable problems with source of revenue inequality, the onset of the hot worldwide monetary crises and the emergence of an assertive heart classification that calls for larger governance, are all the explanation why Latin the US and the Caribbean governments may still heavily research incomplete monetary administration and procurement reform courses and embark on trajectories that might increase their functionality and be greater aware of the desires in their electorate. This e-book units out, in keeping with greater than a decade of worldwide financial institution diagnostics, key components that stay to be addressed through governments within the Latin the United States and the Caribbean quarter to underpin sustainable preparations that carry effective and powerful providers, that are liable to electorate. good fortune may have the $64000 added benefit of helping notify foreign monetary markets of the integrity in their stewardship functionality.

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Extra info for Accountability in Public Expenditures in Latin America and the Caribbean: Revitalizing Reforms in Financial Management and Procurement

Example text

This declaration was reaffirmed and reissued by the secretary general of INTOSAI in Vienna in 1998 and still serves as the essential reference on government auditing. • The International Monetary Fund (IMF) issued the “Government Finance Statistics Manual 2001” (GFS), which it described as “an internationally recognized statistical reporting framework” (IMF 2001). The GFS framework provides a basis for analyzing public investments using a common language so that fiscal analysts can take a consistent approach to handling complex operations that create challenges in fiscal reporting and analysis.

The following sections are an analytical discussion of public financial management in the LAC region. The first section summarizes global developments over the last 20 years in accounting, reporting, and auditing. The next section summarizes the status of accounting, reporting, and auditing in the LAC region, which allows a comparison of progress within the region against global trends. The last three sections of this chapter analyze how the LAC countries reviewed have addressed the principal elements of aggregate fiscal discipline, strategic resource allocation, and efficient and effective delivery of services and programs.

Important issues that still must be addressed in this area include: • Prohibiting SAIs from undertaking executive functions. This prohibition is needed to minimize the potential for impaired objectivity. Examples are SAI involvement in designing and implementing ex ante controls (Costa Rica, Panama); SAI possession of regulatory authority for specifying the accounting principles applicable to the public sector (Chile, Colombia); SAI participation in ex ante and concurrent review amounting to co-management of the procurement process (Chile, Costa Rica, Panama); and SAI responsibility for preparing the country’s annual accounts (Chile).

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Accountability in Public Expenditures in Latin America and the Caribbean: Revitalizing Reforms in Financial Management and Procurement by Omowunmi Ladipo


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