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25 abril de 2012
Background
Since the deepening of the process of decentralization in 2002, public services are increasingly provided to the population through subnational governments (around 40% of total public expenditure). Sub-national government (regional and local) income has increased five-fold between 2002 and 2010 (tax on extractive industries very important). PFM systems at regional level government appear to be weaker than at central government (PEFA evaluations in three regions, 2011). Success with PFM reforms at sub-national level require changes to the legal and procedural framework established at the national level (capacity building and IT infrastructure also important).
Integrated Reform
Subnational PFM Programme 2012-2016 Regional Plans of Action
Municipal Plans of Action
PEFA Regional Governments of San Martin, Apurmac and Cusco (pilot 2011)
Preliminary Conclusions
PEFA is becoming a common platform for PFM analysis and policy dialogue between national, regional and local government officials, as well as the donor community. The experience accumulated from the 3 regional level PEFA evaluations shows that it is important to include sub-national levels of government to the PFM reform effort. Integrated Approach: The Swiss Cooperation SECO supports the preparation and implementation of sub-national level Action Plans, facilitated through a process of Peer Learning and the establishment of PFM coordination channels for all three tiers of government.
The Regional Government of San Martin has already acted on the PEFA evaluation and its main findings by hiring the services of national experts to design and develop a plan of action for the implementation of a new internal control system. It is also undertaking, with domestic resources, the a process of accounting consolidation.
The preparation of an integrated plan of action on the basis of the results of the PEFA evaluation.