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Colombia - Country financial accountability assessment : Colombia - Evaluacion de la adiministracion financiera en el sector publico (Испанский)

In recent years Colombia has made important progress in its PFM systems and improved transparency in public finance. Important initiatives include adoption of the 2002 presidential anticorruption plan, improving the administration of publicly owned banks, clarifying responsibilities for managing expenditures among different levels of government, and introducing modem accounting concepts and procedures. These initiatives were supported by the rollout of new information systems covering the budget and local government finances, as well as the monitoring of public procurement. The Government enacted an important Fiscal Transparency and Responsibility Law in 2003, and strengthened the disciplinary code for public servants. The Government also strengthened the laws regulating contingent liability management in 1998, and is building a systematic framework to track and manage contingent liabilities. Systems are being put in place to track counter-guarantees for sub-national governments, lawsuits, and arrears to providers, and two special funds have been established to manage specific contingencies. Despite this progress, there remain problems in managing other liabilities. Among them: The Government has run up significant arrears with providers, largely because anticipated budget allocations from Treasury have been curtailed by revenue shortfalls. In addition, the handling of pension liabilities and contingent liabilities related to lawsuits represents an important financial management weakness. These contingent liabilities are aggravated by the Government's weak capacity to defend itself in court, and a reluctance to pursue legal action against civil servants, which implies that corruption involves little risk. In addition, the legal framework needed to flesh out constitutional mandates is not yet fully in place and is sometimes unclear, particularly in the areas of budget and fiscal control.

Подробная Информация

  • Дата подготовки документа

    2005/04/23

  • Тип документа

    Оценка финансовой подотчетности в стране

  • Номер отчета

    31915

  • Том

    1

  • Total Volume(s)

    1

  • Страна

    Колумбия,

  • Регион

    Латинская Америка и страны Карибского бассейна,

  • Дата раскрытия информации

    2010/07/01

  • Disclosure Status

    Disclosed

  • Название документа

    Colombia - Evaluacion de la adiministracion financiera en el sector publico

  • Ключевые слова

    Accountability, accounting, Accounting Standards, accrual accounting, adjustment lending, administrative assistance, administrative management, administrative procedures, allocating public resources, audits, authority, autonomy, Balance Sheet, Budget formulation, budget process, Budget reform, capital expenditures, cash flows, central government, citizens, coal, collection services, COMPARATIVE ANALYSIS, comptrollers, congressional debate, consolidation, Constitution, corruption, decentralization, decentralization process, Decree, economic development, economic growth, education ministries, evasion, execution, Financial Accountability, financial information, Financial Management, financial management systems, financial reporting, financial results, financial support, financial systems, financial transactions, fiscal, fiscal control, fiscal difficulties, fiscal management, fiscal policy, fiscal problems, fiscal responsibility, fiscal sustainability, Fiscal Transparency, forward commitments, GNP, government agencies, government debt, government entities, government information, government institutions, government levels, government policies, Government representatives, government structures, government systems, Governmental Policy, institutional structure, insurgency, inventory, labor force, laws, legal action, legal framework, legislation, LEGISLATIVE OVERSIGHT, legislators, legislature, liability management, local government, local government structures, Management, Management Information Systems, mandates, municipal governments, municipalities, national accounts, National Budget, national governments, National Planning, National Planning Department, natural resources, oil, Operations, parastatals, policy decisions, political power, presidency, private sector, provincial governments, provisions, PUBLIC ADMINISTRATION, public agencies, Public Debt, public debt management, public enterprises, Public Expenditure, public expenditure management, Public Expenditure Review, public expenditures, public finance, public finances, public funds, public investment, public management, public procurement, public resources, public resources management, Public Sector, Public Sector Accounting, Public Sector Performance, public servants, public works, regulatory framework, regulatory intervention, regulatory policy, royalty, Senate, Social Policy, Social Security, STATE-OWNED ENTERPRISES, structural adjustment, subsidiary, tax, tax collection, Tax policy, tax reforms, tax revenue, telecommunications, tradeoffs, TREASURY

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