Accountability in public expenditures in Latin America and the Caribbean : revitalizing reforms in financial management and procurement / Omowunmi Ladipo, Alfonso Sánchez, and Jamil Sopher.

Format:

Book

Government document

Author/Creator:

Ladipo, Omowunmi.

Contributor:

Sanchez, Alfonso, 1941-

Sopher, Jamil.

Series:

Directions in development. Private sector development.

Directions in development : private sector development

Language:

English

Subjects (All):

Expenditures, Public.

Latin America--Appropriations and expenditures.

Latin America.

Caribbean Area--Appropriations and expenditures.

Caribbean Area.

Physical Description:

xix, 105 pages ; 23 cm.

Place of Publication:

Washington, D.C. : World Bank, [2009]

Contents:

Chapter 1 Overview 1

Public Financial Management Context in the Region 6

Main Findings 8

A Revitalized Focus Going Forward 18

Notes 20

Chapter 2 Findings from the Country Financial Accountability Assessments 23

Recent Global Developments in Accounting, Reporting, and Auditing 24

Status of Accounting, Reporting, and Auditing in the Region 27

Aggregate Fiscal Discipline 30

Strategic Resource Allocation 33

Efficient and Effective Delivery of Services and Programs 37

Notes 50

Chapter 3 Findings from the Country Procurement Assessment Reports 53

Recent Global Developments in Procurement 54

Status of Procurement in the Region 56

Legal and Regulatory Framework 59

Institutional Architecture 64

Operations Management 68

Independent Oversight 71

Notes 76

Chapter 4 Revitalizing Reforms 79

Drivers and Results of Reforms 79

Remaining Challenges 82

Going Forward 86

Notes 89.

Notes:

Includes bibliographical references and index.

ISBN:

9780821379844

0821379844

9780821379851

0821379852

OCLC:

318872452