LEADER 02003cam a22003615i 4500001 99131234130306421 005 20190124162010.0 006 m d 007 cr cn||||||||| 008 020129s2018 dcu o i00 0 eng^^ 024 7 10.1596/31002 |2doi 035 (CKB)4920000001211321 035 (The World Bank)31002 035 (US-djbf)31002 035 (EXLCZ)994920000001211321 040 DJBF |beng |cDJBF |erda 110 2 World Bank Group. 245 10 Georgia Public Expenditure and Financial Accountability Performance Assessment : |bMunicipality Synthesis Report. 246 Georgia Public Expenditure and Financial Accountability Performance Assessment 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 synthesis report is to provide an objective analysis of the present performance of the PFM system in Georgia's municipalities using PEFA indicators. The synthesis report provides a collective assessment of PFM in three municipalities assessed by the World Bank funded by the European Union, plus twelve municipalities assessed with support from GIZ. These assessments used the 2016 PEFA methodology but only the three assessments by the World Bank followed the PEFA CHECK quality assurance process. The field assessments by the World Bank, which covered financial years 2015-2017, were done in May-June 2018 with PEFA CHECK issued by the PEFA Secretariat on October 23, 2018. With regard to the twelve municipalities assessed by GIZ, ten were assessed in 2017 and two in 2018. 650 4 Governance 650 4 Municipal financial management 650 4 Public sector development 650 4 Public sector management and reform 650 4 Public sector reform 650 4 Urban development 830 0 Other Financial Accountability Study. 830 0 World Bank e-Library. 906 BOOK