PUBLIC FINANCIAL MANAGEMENT （公共财政管理）.pdf

LGU- JAGNA, BOHOL PUBLIC FINANCIAL MANAGEMENT ASSESSMENT REPORT (PFM-AR) Covering Fiscal Years 2010-2012 [The PFM-AR is a concise document containing the following: 1. Executive Summary providing a snapshot of the scores obtained by the LGU in each of the critical dimension of an open and orderly PFM system and quick analysis of the scores. 2. Introduction presenting the context and process of conducting the PFM assessment and preparation of the report. 3. Background Information on the LGU that will be necessary in understanding the indicator-led and overall assessment of the PFM systems in the LGU. Such information may include a brief description of the LGU’s economic conditions, the legal and institutional framework for its PFM system, and the current state of its PFM systems. 4. Assessment of the LGU’s PFM Systems which evaluates in detail the performance of the LGU’s current PFM systems, processes and institutions based on the indicators. It should also describe ongoing PFM reforms in the LGU. 5. Recommendations to improve PFM systems in the LGU. Republic of the Philippines Province of Bohol MUNICIPALITY OF JAGNA PUBLIC FINANCIAL MANAGEMENT ASSESSMENT REPORT (PFMAR) Covering FYs 2010-2012 Table of Contents PUBLIC FINANCIAL MANAGEMENT ASSESSMENT REPORT (PFMAR) 1 Covering FYs 2010-2012 1 Executive Summary 2 PFM Areas Where the Municipality is Strong 4 PFM Areas to be Strengthened 5 Introduction 5 Background Information 6 Fiscal Performance: 7 Allocation of Resources: 7 Assessment of the Municipality’s Public Financial Management System 8 PFM Areas Where the Municipality is Strong 8 PFM A