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s] xf] t k]kmf(Public Expenditure and Financial Accountability) ;+/rgf? • b]zsf] ;fj{hlgsljQLoJoj:yfkgsf] sfo{;Dkfbgdfkgug]{ ljZjJofkL?kdfdfGo Pp6f cf}hf/ xf] . • ljQLopQ/bfloTj(Accountability) / kf/blz{tf ;'wf/ ug]{ Pp6f ;+/rgf(Framework) • bftfx?nfO{ ;+of]hg (Harmonize) ug]{ Pp6f cf}hf/ klg • o; ;+/rgfdf ;fj{hlgsljQLoJoj:yfkgsf] sfo{;Dkfbgsf] u'0f:t/ d"NofÍg(Assessment) ul/G5 . • h;sf] nfluljZjJofkL?kdfdfGox'g] #! j6f ;"rsx? to ul/Psf 5g\ . (28 for Government side and 3 for donors. )
कार्यसम्पादन मापन हरेक कार्यसम्पादन मापन सूचक चार तहमा मुल्याँकन हुने गरी स्तर कायम गरीएको छ • उत्तम कार्यसम्पादन: जस्ले अन्तराष्ट्रीय असल अभ्यासलाई प्रतिनीधित्व गर्न सक्ने कार्यसम्पादनलाई A • राम्रो कार्य सम्पादन भएको तर अन्तराष्ट्रीय असल अभ्यास सरह पुरा नगरेकोलाई B • न्युन प्रभाकारी कार्यसम्पादन को लागि C • कार्यसम्पादन को लागि कुनै प्रकृया र बिधि प्रयोग हुन नसकेको लाई D
The Results of 2008 PEFA Assessment Nepalese PFM system is well designed but unevenly implemented: • The Budget is credible but weak in “capital budget” • A good classification system but gap in “Local Bodies, Funds and Development Boards” • Predictability improved but no “commitment control”. • Weak internal audit. • External audit timely done but more focus on “irregularities” rather than “systemic reforms” • Donor practices improving but “much remains to be done”
Next Step • PEFA Repeater Assessment 2014 • Grade “A” in PFM results • It needs common efforts