2015年-世界发展银行全球_Republic_of_Argentina_Province_of_Buenos_Aires___Improved_Public_Financial_Management_for_Better_Service_Delivery_in_Health_and_Education_Sectors_60页_1mb

Summary of "Improved Public Financial Management for Better Service Delivery in Health and Education Sectors" (October 2015)

Core Content

This report assesses the Public Financial Management (PFM) systems in the Province of Buenos Aires (PBA), with a specific focus on the health and education sectors. It aims to understand how institutional arrangements and PFM processes influence the quality of service delivery, particularly for the bottom 40 percent (B40) of the population, who are most affected by public service efficiency and effectiveness. The World Bank conducted the assessment in March 2015, highlighting the need for improved PFM to support more sustainable and accountable resource allocation.

Main Objectives

• To evaluate the PFM systems in PBA, especially in the health and education sectors.
• To understand the linkages between institutional settings and PFM processes.
• To identify areas for improvement to enhance service delivery efficiency and accountability for the B40 population.

Methodological Approach

• A customized framework was used, based on select PEFA indicators.
• The framework links PFM processes to service delivery outcomes.
• The assessment focused on the budget preparation and execution stages, as well as procurement, internal controls, and financial reporting.
• Interviews were conducted with key stakeholders and government officials, including those from the Ministry of Economy, the Ministry of Health, and the Directorate General of Culture and Education (DGCyE).

Intergovernmental Dynamics

• In Argentina, social services have been gradually decentralized from the federal to the provincial and municipal levels.
• The provincial level is responsible for implementing and adapting policies, while the municipal level provides more basic services.
• PBA has 135 municipalities, each with its own budget, voted by municipal councils and implemented by local administrations.
• Measuring the extent of service delivery is challenging due to lack of consolidated data and financial transparency.

Institutional Set-Up

• PBA's constitution and Financial Management Law (LAF) provide the framework for PFM.
• The PFM system includes four sub-systems: budget, credit and debt, treasury, and accounting.
• The General Accounting Office (GAO), Public Prosecutor's Office, and Honorable Court of Accounts (HTC) form the monitoring and supervision mechanism.
• The DGCyE manages all education services, while the Ministry of Health oversees public health programs and entities.
• Sanitary regions coordinate between hospitals and primary care centers (CAPs), which are funded by the Ministry but managed at the municipal level.

Funding of Provincial Service Delivery

• PBA's education services are funded by the DGCyE's budget, national funds, municipal co-participation, and targeted provincial funds.
• The DGCyE's budget is largely used for teacher salaries (97% of its funds).
• Health services are funded through national and provincial programs and funds, with the Ministry of Health managing 4 national and 29 provincial programs.
• Sanitary regions play a key role in managing provincial hospitals and coordinating with local health providers.

PFM and Service Delivery in Key Sectors

Budget Credibility

• PBA's budget is a credible instrument, though in-year changes affect resource allocation.
• Salary expenditure remains under constant pressure.

Budget Comprehensiveness and Transparency

• The budget is comprehensive, covering all provincial resources and expenditures.
• However, the accountability framework is opaque, and legal channels for redress are absent.

Policy-Based Planning and Budgeting

• Revenue forecasts are prepared, but sector strategies lack general guidance.
• Planning is fragmented and not fully integrated into a single document.

Performance Information

• There is no performance measurement framework in the budget.
• The link between service delivery performance and resource allocation is weak.

Asset and Liability Management

• Public asset and debt registries exist but are not integrated into the PFM system.
• Cash-based accounting is used, which does not account for asset depreciation.

Predictability and Control in Budget Execution

• Quarterly reports are delayed and have limited utility.
• The Provincial Treasury Single Account (STA) is used by most entities.
• Cash flow forecasts are monthly, and liquidity problems are rare.

Internal Controls

• Controls for non-salary expenditures are effective.
• Overlap in controls may delay budget execution.
• Payroll controls and linkage between personnel records and wage bill are major concerns.

Procurement

• No provincial-level body governs procurement.
• Ministries apply general provisions of the provincial Accounting Law but use ad hoc procedures.

Accounting, Recording, and Reporting

• Annual financial reports are based on budget execution, not financial accounting.
• Cash-based accounting limits the usefulness of financial data.
• Expenditure reporting from entities like school boards and sanitary regions is limited.

External Oversight and Audit

• The HTC has started performance audits, though they are not yet integrated into regulatory audits.
• These audits show promise for improving accountability and transparency.

Key Conclusions and Recommendations

• Sector-specific PFM reforms can yield quicker and more cost-effective results.
• These reforms are especially important for improving service delivery for the B40 population.
• The impact of reforms varies, depending on context and implementation.
• The report recommends prioritizing reforms based on their impact on service delivery.
• An integrated approach is more effective than single-issue interventions.
• The World Bank is prepared to provide technical assistance for implementing these reforms.

Key Challenges

• Fragmented and non-integrated planning and budgeting processes.
• Weak link between past performance and future resource allocation.
• Need for improved accountability frameworks and legal channels for redress.
• Limited use of accrual-based accounting.
• Inadequate integration of asset, debt, and cash management systems.

Opportunities for Improvement

• Strengthening the PFM system to ensure better service delivery.
• Implementing a performance measurement framework.
• Improving the integration of financial data and accountability mechanisms.
• Enhancing the coordination between different levels of government.
• Adopting more comprehensive and transparent financial reporting practices.

Recommendations

• Harmonized reforms focused on service delivery and PFM performance in health and education.
• Consolidation of fiscal intra-governmental relationships.
• Simplification of fund flows in these sectors.
• Strengthening institutional and PFM arrangements at the provincial level.
• Leveraging past successful interventions, such as those in Indonesia, for guidance.

Conclusion

This report provides a comprehensive assessment of PFM in PBA, highlighting the importance of improving financial management for better service delivery in health and education. The World Bank is ready to assist in implementing the proposed reforms to ensure more efficient and accountable use of public resources, particularly for the B40 population.