LEADER 03550cam a22003735i 4500001 99131234127106421 005 20190124162010.0 006 m d 007 cr cn||||||||| 008 020129s2018 dcu o i00 0 eng^^ 024 7 10.1596/31001 |2doi 035 (CKB)4920000001211322 035 (The World Bank)31001 035 (US-djbf)31001 035 (EXLCZ)994920000001211322 040 DJBF |beng |cDJBF |erda 110 2 World Bank Group. 245 10 Georgia Public Expenditure and Financial Accountability Performance Assessment Report : |bCity of Batumi. 246 Georgia Public Expenditure and Financial Accountability Performance Assessment Report 264 1 Washington, D.C. : |bThe World Bank, |c2018. 336 text |btxt |2rdacontent 337 computer |bc |2rdamedia 338 online resource |bcr |2rdacarrier 347 data file |2rda 490 1 Other Financial Accountability Study 520 3 The purpose of this PEFA assessment is to provide an objective analysis of the present performance of the PFM system in the City of Batumi against the PEFA indicators. This PEFA provides an assessment of PFM in the municipality and establishes a PEFA baseline using the 2016 PEFA methodology. The assessment covered expenditures by subnational government budgetary units. Revenues are collected by the Georgia Revenue Services on behalf of the municipality and this was considered not applicable. There are no extra-budgetary units and no local government below the municipality level. The assessment team visited the municipality from June 5 to 9, 2018 (fieldwork for the assessment). The financial years covered for indicators that required assessing over three years are 2015 to 2017. Overall, the results of the PEFA show that public financial management systems in the City of Batumi are strong and improved as the PFM Reform Action Plan has been implemented. The aggregate expenditure side of the budget performs largely according to plan. The Georgian Treasury consolidates cash balances in the treasury single account on a daily basis. A cash flow forecast is prepared annually for the year to come and is updated quarterly on the basis of actual inflows and outflows often due to relatively frequent supplementary budget. Budgetary units are able to plan and commit expenditure for one year in advance on the basis of quarterly ceilings, in accordance with the budgeted appropriations and commitment releases. An overriding feature of PFM in the Georgia both at the Central and Subnational levels of government has been the development and good use of Information Technology in budget preparation, budget execution (accounts, commitment control, and cash management), personnel and payroll, revenue services, and procurement. The application of the IT has been developed in-country based on business processes in each of the subject areas (redefined as necessary) and not on the reconfiguration of business practices to suit software. This adoption of IT solutions combined with the internet as a vehicle for its implementation by competent and trained personnel (with appropriate control) has been fundamental to the development of strengths in PFM. The integration of IT, internet and personnel has resulted in PFM's positive effectiveness and efficiency. 650 4 Accounting 650 4 Debt management 650 4 Governance 650 4 Public finance 650 4 Public sector development 650 4 Public sector management and reform 650 4 Transparency 830 0 Other Financial Accountability Study. 830 0 World Bank e-Library. 906 BOOK