Financial Management Information Systems and Open Budget Data : Do Governments Report on Where the Money Goes?.
Başlık:
Financial Management Information Systems and Open Budget Data : Do Governments Report on Where the Money Goes?.
Yazar:
Dener, Cem.
ISBN:
9781464800849
Yazar Ek Girişi:
Fiziksel Tanımlama:
1 online resource (220 pages)
Seri:
World Bank Studies
İçerik:
Front Cover -- Title Page -- Copyright Page -- Contents -- Preface -- Acknowledgments -- About the Authors -- Abbreviations -- Executive Summary -- Chapter 1 Introduction -- Definitions -- Budget Transparency Instruments: Overview -- Notes -- Chapter 2 Methodology -- Definition of Indicators -- Data Collection -- Data Analysis -- Validation of Observations -- Results Reporting -- Preparation of Guidelines -- Notes -- Chapter 3 Data -- Status of Government Practices in Publishing Open Budget Data -- Existence of Dedicated Websites for Publishing Public Finance Data -- Source and Reliability of Budget Data -- Scope and Presentation Quality of Public Finance Information -- Contents and Regularity of PF Information -- Informative Indicators -- Characteristics of Underlying FMIS Solutions -- Comparison of Findings with PEFA Indicators -- Comparison with Open Budget Index -- Comparison with Other Dimensions -- Notes -- Chapter 4 Good Practices -- Timely Publication of PF Data through Dedicated Websites -- Visibility of FMIS Solutions on the Web -- Access to PF Information through Dynamic Query Options -- Publishing Rich Set of Open Budget Data -- Reliability of PF Information Published on the Web -- Quality of Presentation and Interactivity -- Effective Use of Open Budget Data -- FMIS World Map -- Note -- Chapter 5 Guidelines for Publishing Open Budget Data -- Availability of Timely and Comprehensive Budget Information -- Disclosure of Details About Underlying Information Systems -- Availability of User-defined (Dynamic) Query and Reporting Capabilities -- Publication of Reliable and Interlinked Open Budget Data -- Authentication of the Sources of Public Finance Data -- Improving the Quality of Presentation -- Promoting the Effective Use of Open Budget Data -- Notes -- Chapter 6 Conclusions -- What You See Is (Not Always) What You Get -- Findings.
Concluding Remarks -- Appendix A Explanation for Indicators/Questions and Response Options -- Appendix B Description of the FMIS & OBD Data Set -- Appendix C Overview of Fiscal Transparency Instruments -- Introduction and Objectives -- Surveys and Indices -- Standards and Norms -- Fiscal Transparency Initiatives -- Appendix D Feedback Providers -- Bibliography -- Open Data References -- Box -- Figures -- Maps -- Tables -- Back Cover.
Özet:
Financial Management Information Systems and Open Budget Data: Do governments report on where the money goes?' is a World Bank Study, initiated in 2012 after an extended stocktaking exercise, to explore the effects of Financial Management Information Systems (FMIS) on publishing reliable open budget data, as well as the potential improvements in budget transparency. A rich data set was created by visiting the government public finance web sites in 198 economies, and collecting evidence on the use of 176 FMIS in publishing open budget data. This study is not intended to develop another index or ranking on budget transparency. The scope is limited to the budget data disclosed by the governments on the web for the details of budget revenues and expenditures, as well as the results achieved. This is a tour around the world in search of reliable open budget data, in order to share some of the good practices and possible answers to a key question: 'Where does the money go?'. The primary audience for this study includes World Bank teams, government officials, oversight agencies, civil society groups, and other specialists involved in FMIS and Opend Budget Data projects.The study shows that, as of today, only a small group of governments provide opportunities to the citizens, civil society groups or oversight agencies for access to reliable, accurate, and meaningful open budget data from underlying FMIS solutions. However, there is an increase in demand from citizens and civil society for improved and complete open budget data about all financial activities, and many governments around the world are trying to respond to this democratic pressure. Several cases demonstrate that the innovative solutions to improve budget transparency can be developed rapidly with a modest investment even in difficult settings, if there is a political will and commitment. In
order to further help governments within their endeavor and to encourage those who are showing little or no visibility of public finance information on the web, the report concludes with several achievable recommendations and guidelines on publishing open budget data benefiting from existing FMIS solutions.
Notlar:
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2017. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
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