Maldives: Public Financial Management: Performance Report

International Monetary Fund

No 2010/137, IMF Staff Country Reports from International Monetary Fund

Abstract: This paper focuses on the Public Financial Management—Performance Report for the Maldives. In line with the Public Expenditure and Financial Accountability (PEFA) methodology, the assessment focuses on the fiscal performance during 2005–08, and the institutions and procedures that were in place during this period. The assessment indicates that budget credibility of Maldives is weak. When corrected for concessional, external financing, aggregate expenditure estimates are reasonably accurate. However, there are significant variations in the allocation of expenditures by ministry, and actual revenues fell well below estimates in each year except 2006.

Keywords: ISCR; CR; budget; central government; The PAS; public finance; minister of finance; end of the month; PAS system; accounts payable; budget expenditure; PAS project; budget proposal; Budget planning and preparation; Auditing; Fiscal accounting and reporting; PFM legal and regulatory frameworks; Global (search for similar items in EconPapers)
Pages: 67
Date: 2010-05-03
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