2002年-世界发展银行全球_Brazil___Country_Financial_Accountability_Assessment_51页_56mb

报告摘要

Brazil Country Financial Accountability Assessment Summary

Core Content

This document presents the findings and recommendations of the Country Financial Accountability Assessment (CFAA) for Brazil, conducted by the World Bank in 2002. The assessment evaluates Brazil's public financial management (PFM) system, focusing on institutional arrangements, budget processes, accounting and cash management, and audit practices.

Main Points

Public Financial Management System

Brazil has a centralized and well-developed PFM system.
The system includes constitutional provisions, the Multi-Annual Plan (PPA), the Budget Guidelines Law (LDO), and the Annual Budget Law (LOA).
The Law on Fiscal Responsibility (LRF) is a key legal instrument that enhances fiscal discipline and transparency at all levels of government.

Institutional Arrangements

The Ministry of Planning and Budget (MOP) is responsible for budget development, while the Ministry of Finance (MOF) handles budget execution.
Both MOP and MOF have responsibility for budget monitoring, but there is a lack of coordination between the SIDOR (MOP) and SIAFI (MOF) systems, despite their ability to communicate.
The Federal Court of Audit (TCU) and Secretariat of Internal Control (SFC) are professional and independent audit institutions.

Budget Process

The budget process is complex and fragmented, with earmarking of revenues and mandatory expenditures, leading to inconsistent resource allocation with program priorities.
Civil service salaries are centrally managed, which reduces ministry accountability for personnel costs.
The PPA aims to improve resource allocation and performance measurement, but its implementation remains unclear.
There are frequent within-year budget adjustments, which can reduce predictability for spending ministries.

Fiscal Transparency

Brazil has high fiscal transparency, with public availability of budget documents, laws, and financial statements.
However, public accounts are complex and difficult to follow, and audit reports are not always timely or publicly accessible.
The form and content of financial statements should be reviewed for clarity and relevance.

Audit Practices

The TCU and SFC are adequately functioning audit institutions, but they lack formal audit reports on aggregate financial statements.
TCU reports on individual entities are not in line with international standards.
SFC reports on entity annual reports should be formally public.
There is a need to improve the coordination between internal audit units of indirect entities and SFC.

Key Findings and Recommendations

Personnel Expenditures

Recommendation: Personnel expenditures should be integrated into the budgetary process, managed by ministries alongside other expenditures, and aligned with program priorities.

Rigidities in the Budget Process

Recommendation: The Executive and Congress should review and simplify the budget process to reduce unnecessary rigidities and increase flexibility.
Recommendation: Focus should shift to developing a performance-oriented budget system with transparency on costs and results.

Multi-Annual Plan (PPA)

Recommendation: Improve linkage between planning and budgeting through better coordination between SPI, SOF, and STN.
Recommendation: Allocate personnel expenditures to programs and increase ministry ownership of programs by aligning them with organizational structures.

Budget Review by Congress

Recommendation: Congress should adopt more realistic budgeting practices and use independent professional advice, such as the US Congressional Budget Office, to improve budget accuracy and fiscal responsibility.

Budget Implementation

Recommendation: SOF and STN should jointly review budget execution arrangements to increase funding predictability.
Recommendation: The Executive and Congress should reduce the number of within-year budget adjustments and consider consolidating changes into a formal mid-year review.

Accounting and Cash Management

Recommendation: Continue efforts to modernize and update the SIAFI system, and leverage synergies with other systems like SIDOR, SIAPE, and SIGIE.

Fiscal Transparency

Recommendation: Review the form and content of aggregate annual financial statements to make them more understandable and relevant.
Recommendation: Consider assigning a role to the Fiscal Control Commission (CCF) in the development of public sector accounting.

Internal and External Audit

Recommendation: The TCU should provide an audit opinion on the government's aggregate financial statements.
Recommendation: The audit reports of SFC and TCU on individual federal entities should be consistent with international standards.
Recommendation: TCU reports should be more timely, and SFC reports should be formally public.
Recommendation: The relationship between indirect entities' internal audit units and SFC should be reviewed to ensure adequate support to management.

World Bank's Relationship with Brazil

The World Bank has been supporting Brazil's development since 1949, financing over 240 projects totaling $24 billion.
The CAS (Country Assistance Strategy) program includes a mix of investment and adjustment lending, along with analytical work.
The Bank's technical assistance supports fiscal reforms, including debt management, tax restructuring, and improving public expenditure efficiency.

System of Inter-Governmental Relations

Brazil is a federal republic with 27 states and approximately 5,600 municipalities.
Inter-governmental transfers are a significant component of the budgetary system.
Sub-national governments have operational autonomy, but are subject to fiscal controls such as debt limits and Senate approval for borrowing.
The LRF aims to enforce fiscal discipline and transparency across all levels of government.

Conclusion

The Brazilian PFM system is reliable and transparent, with adequate systems in place for managing and tracking funds.
Fiscal transparency is high, supporting adjustment lending and program effectiveness.
The risk to Bank and country funds is low, but improvements are needed in budget flexibility, audit standards, and system integration to enhance efficiency and accountability.