## Maldives: Public Financial Management: Performance Report

_IMF Staff Country Reports, May 3, 2010_

## Source details

**Canonical URL:** [Maldives: Public Financial Management: Performance Report](https://www.imf.org/en/publications/cr/issues/2016/12/31/maldives-public-financial-management-performance-report-23886)

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## Bibliographic details
- Published: May 3, 2010
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781455207336.002

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### Overview
- 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

### Methodology and scope
- 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.

### Key findings
- Budget credibility: assessed as weak.
- Aggregate expenditure estimates:
  - When corrected for concessional, external financing, aggregate expenditure estimates are reasonably accurate.
- Expenditure allocation:
  - Significant variations in the allocation of expenditures by ministry.
- Revenue performance:
  - Actual revenues fell well below estimates in each year except 2006.

### Subjects and keywords
- 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.

### Publication identifiers
- DOI: https://doi.org/10.5089/9781455207336.002
- ISBN: 9781455207336
- ISSN: 1934-7685
- Stock No: 1MDVEA2010002

*Source: Maldives: Public Financial Management: Performance Report (IMF Staff Country Reports, May 3, 2010).*

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_Source: https://www.imf.org/en/publications/cr/issues/2016/12/31/maldives-public-financial-management-performance-report-23886_