Примери за използване на Pfm на Английски и техните преводи на Български
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Another consequence of weak pfm systems is increased corruption.
The Commission's revised guidelines issued in june 2010 explicitly address this point of pfm reporting.
Concerning pfm, the Commission will improve its guidance in order to set out precise reform objectives in the field of pfm and to improve pfm monitoring.
There is therefore no significant difference in the information content of the eC, uk or french pfm assessments.
The Court found that relevant information on pfm systems and the reform programmes to improve them is available to the Commission for its decision-making and monitoring purposes.
The pefa assessments have been carried out for many countries22 andreport on the state of a country's pfm system according to 28 indicators.
Improving pfm is an important objective of all the Commission's gbs programmes(see paragraph 18) and capacity-building can play an important role in reducing risk.
The Commission is encouraged by the Court's recognition that the systematic inclusion of macroeconomic and pfm objectives is a positive feature. gbs programme objectives should be derived from national priorities.
(a) The Commission is refining its guidance to provide a clearer framework for assessing the relevance andcredibility of development strategies and pfm reform programmes.
While the Commission has generally made pfm dialogue a priority, it has been difficult to recruit pfm specialists because of the relatively limited expertise available in this area.
The legal framework4 stipulates that gbs can only be given if there is a sound macroeconomic policy, a well-defined national development policy and sufficiently transparent,reliable and effective pfm.
The paraguayan government prepared a thorough pfm reform plan that has, successfully, passed from one executive to the next following the historical change of the 2007 elections.
BoX 4 34 sElEctIon of condItIons Good commission practice: nicaragua The gbs programme in nicaragua focuses on rural areas and selected social indicators,private sector indicators and pfm indicators.
Tanzania's progress with the implementation of public finance management(pfm) reforms made it eligible for the disbursement of sector budget support funds at the time when these were approved.
Thus, for example, in laos, pfm objectives do not address the important areas of internal control and corruption and in vietnam pfm issues have not been prioritised. in paraguay and nicaragua, although pfm diagnostics identified significant weaknesses, the gbs programmes do not formulate specific programme objectives relating to pfm. .
This means that there is again little information available for external reporting on the achievement of gbs pfm objectives, which explains why there is also limited coverage of this issue in the annual reports.
The objectives relating to pfm improvement were defined by the government and gbs donors in the framework of a joint financing agreement for the provision of gbs, including a performance assessment framework.
The commission's involvement in dialogue varies But is oFten limited 73. gbs programmes have been particularly important in enabling the Commission to conduct a dialogue on the national budget and pfm and the Commission's contribution to gbs dialogue is generally more developed in this area.
The Commission, however,agrees that pfm objectives, which can be related to disbursement conditions and indicators, can be more specific and is addressing this in the revision of its guidelines.
The Commission applies a number of methods in its gbs programmes to contribute to reducing fiduciary risk,in particular the pfm eligibility criterion, which requires satisfactory progress in pfm reform, and other pfm conditions attached to disbursements.
The Commission's revised guidance on pfm reporting which was issued in june 2010 explicitly requires reporting on corruption and the Commission will continue to regularly review the scope for additional studies of corruption.
Imprecise objectives(see paragraph 22) are a problem for assessing the amount to be allocated to individual gbs programmes. for example, the amount required to have an impact on partner country budgetary expenditure patterns orto finance the budget deficit may be quite different from the amount required to strengthen pfm systems.
The Commission will continue to provide complementary support to areas other than pfm where appropriate. special report no 11/2010- The Commission's management of general budget support in aCp, latin american and asian countries.
The transfer of funds in this way is also intended to contribute to macroeconomic stability which is generally considered fundamental to development and poverty reduction. in addition,the channelling of funds through national financial systems is also intended to lead to improvements in public finance management(pfm) since effective pfm systems also play an important role in poverty reduction efforts.
The annual reports again focus more on the potential benefits of budget support for developing pfm systems than on the risk that weak pfm systems will lead to budget support not achieving its poverty reduction-related objectives.
The Commission focuses strongly on improvements in pfm systems as this is a key factor in reducing corruption. in line with the further development of its risk assessment framework, the Commission will be better able to report on key risks as they evolve during the implementation of its general budget support programmes.
The general conditions attached to the payment of any fixed or variable tranche are relevant since they are aligned with the country's objectives of maintaining macroeconomic stability andmaking progress in relation to sound pfm and poverty reduction. in some cases there is scope for improvement in the identification of priority pfm measures to be implement-ed37.
The Commission's capacity-building support therefore mainly focuses on pfm. however, there is no clear link between the needs for improving pfm in a particular country and the amounts provided for capacity-building support. it is therefore not clear that the share of gbs programme funding allocated to capacity-building, usually in the order of 5%, is sufficient to have a significant impact.
This is demonstrated by the annual Country policy and institutional assessment(Cpia) published by the world bank where the indicator for the quality of budgetary and financial management is relatively low for the majority of countries benefiting from gbs16.weak pfm systems can lead to waste of funds and inefficiency which reduce the effectiveness of gbs programmes in achieving their poverty reduction objectives.
IX. whilst gbs programmes have had a catalytic effect in respect of strengthening dialogue on the national budget and pfm, the Commission does not make full use of the instrument's potential because it has insufficient expertise in the priority areas related to the gbs programmes' objectives and there are weaknesses in its management of the dialogue process.