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Financial management information systems and open budget data : do governments report on where the money goes?

Financial management information systems and open budget data : do governments report on where the money goes?

자료유형
단행본
단체저자명
World Bank.
서명 / 저자사항
Financial management information systems and open budget data : do governments report on where the money goes? / [edited by] World Bank.
발행사항
Washington, D.C. :   World Bank,   c2013.  
형태사항
xxiv, 167 p. : ill. ; 26 cm.
총서사항
A World Bank study
ISBN
9781464800832 (alk. paper)
내용주기
Abbreviations -- Acknowledgments -- Preface -- Executive summary -- Introduction -- Methodology -- Data -- Good practices -- Guidelines for publishing open budget data -- Conclusions -- Findings -- Concluding remarks -- Annexes -- Tables -- Boxes -- Figures.
서지주기
Includes bibliographical references and index.
일반주제명
Finance, Public --Management --Data processing. Management information systems. Transparency in government.
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010 ▼a 2013031240
020 ▼a 9781464800832 (alk. paper)
020 ▼z 9781464800849 (ebook)
035 ▼a (KERIS)REF000017238873
040 ▼a DLC ▼b eng ▼c DLC ▼e rda ▼d DLC ▼d 211009
050 0 0 ▼a HJ9745 ▼b .F56 2013
082 0 0 ▼a 352.40285 ▼2 23
084 ▼a 352.40285 ▼2 DDCK
090 ▼a 352.40285 ▼b F491
245 0 0 ▼a Financial management information systems and open budget data : ▼b do governments report on where the money goes? / ▼c [edited by] World Bank.
260 ▼a Washington, D.C. : ▼b World Bank, ▼c c2013.
300 ▼a xxiv, 167 p. : ▼b ill. ; ▼c 26 cm.
490 1 ▼a A World Bank study
504 ▼a Includes bibliographical references and index.
505 0 ▼a Abbreviations -- Acknowledgments -- Preface -- Executive summary -- Introduction -- Methodology -- Data -- Good practices -- Guidelines for publishing open budget data -- Conclusions -- Findings -- Concluding remarks -- Annexes -- Tables -- Boxes -- Figures.
650 0 ▼a Finance, Public ▼x Management ▼x Data processing.
650 0 ▼a Management information systems.
650 0 ▼a Transparency in government.
710 2 ▼a World Bank.
830 0 ▼a World Bank study.
945 ▼a KLPA

소장정보

No. 소장처 청구기호 등록번호 도서상태 반납예정일 예약 서비스
No. 1 소장처 중앙도서관/서고6층/ 청구기호 352.40285 F491 등록번호 111811761 도서상태 대출가능 반납예정일 예약 서비스 B M

컨텐츠정보

목차

Section	Section Description	Page Number
Preface	p. xi
Acknowledgments	p. xiii
About the Authors	p. xv
Abbreviations	p. xvii
Executive Summary	p. xix
Chapter 1	Introduction	p. 1
    Definitions	p. 3
    Budget Transparency Instruments: Overview	p. 6
    Notes	p. 8
Chapter 2	Methodology	p. 9
    Definition of Indicators	p. 9
    Data Collection	p. 12
    Data Analysis	p. 14
    Validation of Observations	p. 14
    Results Reporting	p. 15
    Preparation of Guidelines	p. 15
    Notes	p. 15
Chapter 3	Data	p. 17
    Status of Government Practices in Publishing Open Budget Data	p. 17
    Existence of Dedicated Websites for Publishing Public Finance Data	p. 19
    Source and Reliability of Budget Data	p. 22
    Scope and Presentation Quality of Public Finance Information	p. 25
    Contents and Regularity of PF Information	p. 29
    Informative Indicators	p. 34
    Characteristics of Underlying FMIS Solutions	p. 50
    Comparison of Findings with PEFA Indicators	p. 53
    Comparison with Open Budget Index	p. 54
    Comparison with Other Dimensions	p. 56
    Notes	p. 62
Chapter 4	Good Practices	p. 63
    Timely Publication of PF Data through Dedicated Websites	p. 65
    Visibility of FMIS Solutions on the Web	p. 75
    Access to PF Information through Dynamic Query Options	p. 85
    Publishing Rich Set of Open Budget Data	p. 92
    Reliability of PF Information Published on the Web	p. 98
    Quality of Presentation and Interactivity	p. 102
    Effective Use of Open Budget Data	p. 110
    FMIS World Map	p. 118
    Note	p. 121
Chapter 5	Guidelines for Publishing Open Budget Data	p. 123
    Availability of Timely and Comprehensive Budget Information	p. 124
    Disclosure of Details About Underlying Information Systems	p. 124
    Availability of User-defined (Dynamic) Query and Reporting Capabilities	p. 125
    Publication of Reliable and Interlinked Open Budget Data	p. 126
    Authentication of the Sources of Public Finance Data	p. 127
    Improving the Quality of Presentation	p. 127
    Promoting the Effective Use of Open Budget Data	p. 128
    Notes	p. 129
Chapter 6	Conclusions	p. 131
    What You See Is (Not Always) What You Get	p. 131
    Findings	p. 131
    Concluding Remarks	p. 136
Appendix A	Explanation for Indicators/Questions and Response Options	p. 137
Appendix B	Description of the FMIS & OBD Data Set	p. 147
Appendix C	Overview of Fiscal Transparency Instruments	p. 151
    Introduction and Objectives	p. 151
    Surveys and Indices	p. 151
    Standards and Norms	p. 156
    Fiscal Transparency Initiatives	p. 157
Appendix D	Feedback Providers	p. 163
Bibliography	p. 165
Open Data References	p. 167
Box	
1.1	    Trust in Government	p. 5
Figures	
1.1	    Potential effects of publishing reliable open budget data from FMIS	p. 2
1.2	    Core FMIS functions and interfaces with other PFM systems	p. 4
1.3	    Key components of integrated FMIS solutions combining OLTP and OLAP	p. 5
2.1	    Composition of the FMIS & OBD data set	p. 13
3.1	    Current status of government practices in publishing OBD from FMIS	p. 19
3.2	    Income level and regional distributions for Indicator 1	p. 20
3.3	    Income level and regional distributions for Indicator 2	p. 21
3.4	    Income level and regional distributions for Indicator 3	p. 23
3.5	    Income level and regional distributions for Indicator 4	p. 23
3.6	    Income level and regional distributions for Indicator 5	p. 24
3.7	    Income level and regional distributions for Indicator 6	p. 25
3.8	    Income level and regional distributions for Indicator 7	p. 26
3.9	    Income level and regional distributions for Indicator 8	p. 27
3.10	    Income level and regional distributions for Indicator 9	p. 28
3.11	    Income level and regional distributions for Indicator 10	p. 29
3.12	    Income level and regional distributions for Indicators 11 and 12	p. 30
3.13	    Income level and regional distributions for Indicators 13 and 14	p. 31
3.14	    Income level and regional distributions for Indicators 15 and 16	p. 32
3.15	    Income level and regional distributions for Indicators 17 and 18	p. 33
3.16	    Income level and regional distributions for Indicators 19 and 20	p. 34
3.17	    Income level and regional distributions for Indicator 21	p. 35
3.18	    Income level and regional distributions for Indicator 22	p. 35
3.19	    Income level and regional distributions for Indicator 23	p. 36
3.20	    Income level and regional distributions for Indicator 24	p. 37
3.21	    Income level and regional distributions for Indicator 25	p. 38
3.22	    Income level and regional distributions for Indicator 26	p. 38
3.23	    Income level and regional distributions for Indicator 27	p. 39
3.24	    Income level and regional distributions for Indicator 28	p. 40
3.25	    Income level and regional distributions for Indicator 29	p. 41
3.26	    Income level and regional distributions for Indicator 30	p. 42
3.27	    Income level and regional distributions for Indicator 31	p. 42
3.28	    Income level and regional distributions for Indicator 32	p. 43

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