| Description |
1 online resource (xxiv, 167 pages) : illustrations |
| Series |
World Bank e-Library.
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| Contents |
Cover; Contents; Preface; Acknowledgments; About the Authors; Abbreviations; Executive Summary; Chapter 1 Introduction; Figures; 1.1 Potential effects of publishing reliable open budget data from FMIS; Definitions; 1.2 Core FMIS functions and interfaces with other PFM systems; Box; 1.1 Trust in Government; 1.3 Key components of integrated FMIS solutions combining OLTP and OLAP; Budget Transparency Instruments: Overview; Tables; 1.1 A summary of fiscal transparency instruments; Notes; Chapter 2 Methodology; Definition of Indicators; 2.1 Key and informative indicators and points assigned |
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Data Collection 2.1 Composition of the FMIS & OBD data set; Data Analysis; Validation of Observations; 2.2 Definition of FMIS & OBD groups to map the status of government practices; Results Reporting; Preparation of Guidelines; Notes; Chapter 3 Data; Status of Government Practices in Publishing Open Budget Data; 3.1 A summary of current government practices in publishing open budget data; Existence of Dedicated Websites for Publishing Public Finance Data; 3.1 Current status of government practices in publishing OBD from FMIS; 3.2 Income level and regional distributions for Indicator 1 |
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3.3 Income level and regional distributions for Indicator 2 Source and Reliability of Budget Data; 3.4 Income level and regional distributions for Indicator 3; 3.5 Income level and regional distributions for Indicator 4; 3.6 Income level and regional distributions for Indicator 5; Scope and Presentation Quality of Public Finance Information; 3.7 Income level and regional distributions for Indicator 6; 3.8 Income level and regional distributions for Indicator 7; 3.9 Income level and regional distributions for Indicator 8; 3.10 Income level and regional distributions for Indicator 9 |
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And Regularity of PF Information 3.11 Income level and regional distributions for Indicator 10; 3.12 Income level and regional distributions for Indicators 11 and 12; 3.13 Income level and regional distributions for Indicators 13 and 14; 3.14 Income level and regional distributions for Indicators 15 and 16; 3.15 Income level and regional distributions for Indicators 17 and 18; Informative Indicators; 3.16 Income level and regional distributions for Indicators 19 and 20; 3.17 Income level and regional distributions for Indicator 21 |
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3.18 Income level and regional distributions for Indicator 223.19 Income level and regional distributions for Indicator 23; 3.20 Income level and regional distributions for Indicator 24; 3.21 Income level and regional distributions for Indicator 25; 3.22 Income level and regional distributions for Indicator 26; 3.23 Income level and regional distributions for Indicator 27; 3.24 Income level and regional distributions for Indicator 28; 3.25 Income level and regional distributions for Indicator 29; 3.26 Income level and regional distributions for Indicator 30; 3.27 Income level and regional distributions for Indicator 31 |
| Summary |
"In recent years, the topics of budget transparency and open data have been increasingly discussed. Most discussants agree that for true transparency, it is important not only that governments publish budget data on websites, but that the data they disclose are meaningful and provide a full picture of their financial activities to the public. Most governments have made substantial investments in capacity building and technology for the development of Financial Management Information Systems (FMIS). This study is the first attempt to explore the effects of FMIS on publishing open budget data, identify potential improvements in budget transparency, and provide some guidance on the effective use of FMIS platforms to publish open budget data. Overall, there are only 48 countries (24 percent) where civil society and citizens have the opportunity to benefit from Public Finance (PF) information published on the web to monitor the budget and hold their governments accountable. In many countries, external audit organizations do not appear to be using the FMIS platforms effectively for monitoring the government's financial activities or auditing the budget results. Governments in high-and middle-income economies publish budget data dynamically in various formats, mainly from centralized systems, while many lower-income economies tend to publish static budget data, mostly through documents posted on PF websites. The study shows that only a small group of countries provide good access to reliable open budget data from underlying FMIS solutions. Many governments publish substantial information on their PF websites, but the contents are (not always) meaningful to provide adequate answers to the question, 'Where does the money go?' Therefore, the main conclusion of this study is that when it comes to government PF websites, what you see is (not always) what you get. Many governments need to make additional efforts that will build confidence in the budget data they disclose. As citizens and civil society increasingly demand access to open data about all financial activities, governments around the world are trying to respond to this democratic pressure. The outputs of this study are expected to provide a comprehensive view of the status of government practices for publishing budget data around the world, and to promote debates around the improvement of PF web publishing platforms to support transparency, accountability, and participation by disclosing reliable information about all financial activities."-- Publisher description |
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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 |
| Bibliography |
Includes bibliographical references (page 165) |
| Notes |
Online resource; title from PDF title page (World Bank, viewed February 3, 2014) |
| Subject |
Finance, Public -- Management -- Data processing
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Transparency in government.
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Management information systems.
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Management Information Systems
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POLITICAL SCIENCE -- Public Affairs & Administration.
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Management information systems
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Transparency in government
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| Form |
Electronic book
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| Author |
Min, Saw Young, author
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World Bank, issuing body.
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| ISBN |
9781464800849 |
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1464800847 |
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