{
  "title": "Maldives: Public Financial Management: Performance Report",
  "publication": "IMF Staff Country Reports, May 3, 2010",
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  "summary": "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 duri",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Title: Maldives: Public Financial Management—Performance Report\n- Publication date: May 3, 2010\n- Focus: Assessment of Public Financial Management (PFM) in the Maldives for the period 2005–08 using the Public Expenditure and Financial Accountability (PEFA) methodology.\n- Length: 67 pages\n- Series: Country Report No. 2010/137\n- Issue: 137\n- Volume: 2010"
    },
    {
      "heading": "Methodology and scope",
      "content": "- Assessment framework: Public Expenditure and Financial Accountability (PEFA) methodology.\n- Coverage period: fiscal performance and institutions/procedures in place during 2005–08.\n- Institutional focus: central government PFM institutions and procedures relevant to budget credibility, revenue performance, expenditure allocations, and fiscal reporting."
    },
    {
      "heading": "Key findings",
      "content": "- Budget credibility: assessed as weak.\n- Aggregate expenditure estimates:\n  - When corrected for concessional, external financing, aggregate expenditure estimates are reasonably accurate.\n- Expenditure allocation:\n  - Significant variations in the allocation of expenditures by ministry.\n- Revenue performance:\n  - Actual revenues fell well below estimates in each year except 2006."
    },
    {
      "heading": "Subjects and keywords",
      "content": "- Subjects: Auditing; Budget planning and preparation; Expenditure; Financial statements; Fiscal accounting and reporting; PFM legal and regulatory frameworks; Public financial management (PFM).\n- Keywords: accounts payable; Auditing; budget; budget expenditure; Budget planning and preparation; budget proposal; central government; CR; end of the month; Fiscal accounting and reporting; Global; ISCR; minister of finance; PAS project; PAS system; PFM legal and regulatory frameworks; public finance; The PAS."
    },
    {
      "heading": "Publication identifiers",
      "content": "- DOI: https://doi.org/10.5089/9781455207336.002\n- ISBN: 9781455207336\n- ISSN: 1934-7685\n- Stock No: 1MDVEA2010002\n\nSource: Maldives: Public Financial Management: Performance Report (IMF Staff Country Reports, May 3, 2010).\n\n---\n\n Content in this bundle\n\n- cr10137\n  - cr10137 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr10137 (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: May 3, 2010",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781455207336.002",
    "Title: Maldives: Public Financial Management—Performance Report",
    "Publication date: May 3, 2010",
    "Focus: Assessment of Public Financial Management (PFM) in the Maldives for the period 2005–08 using the Public Expenditure and Financial Accountability (PEFA) methodology.",
    "Length: 67 pages",
    "Series: Country Report No. 2010/137",
    "Issue: 137",
    "Volume: 2010",
    "Assessment framework: Public Expenditure and Financial Accountability (PEFA) methodology.",
    "Coverage period: fiscal performance and institutions/procedures in place during 2005–08.",
    "Institutional focus: central government PFM institutions and procedures relevant to budget credibility, revenue performance, expenditure allocations, and fiscal reporting.",
    "Budget credibility: assessed as weak.",
    "Aggregate expenditure estimates:",
    "Revenue performance:",
    "Subjects: Auditing; Budget planning and preparation; Expenditure; Financial statements; Fiscal accounting and reporting; PFM legal and regulatory frameworks; Public financial management (PFM).",
    "Keywords: accounts payable; Auditing; budget; budget expenditure; Budget planning and preparation; budget proposal; central government; CR; end of the month; Fiscal accounting and reporting; Global; ISCR; minister of finance; PAS project; PAS system; PFM legal and regulatory frameworks; public finance; The PAS.",
    "DOI: https://doi.org/10.5089/9781455207336.002",
    "ISBN: 9781455207336",
    "ISSN: 1934-7685",
    "Stock No: 1MDVEA2010002",
    "**_cr10137**"
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