老挝人民民主共和国2023年公共支出和财务问责制绩效评估报告（英）

PEFA CHECK, ASSESSMENT MANAGEMENT AND QUALITY ASSURANCE A PEFA Check was not provided as a concept note review meeting was not organized. All other standardprocedures were followed. BOX 1.1: Assessment management and quality assurance arrangements PEFA assessment management organization •Oversight Team:the assessment was overseen by a PEFA Steering Committee formed at theMinistry of Finance with the following members:Mr. Phouvong Kittavong, Vice Minister, Chair; Mr.ThammalothRasphone, Director General (DG), Fiscal Policy Department, Deputy Chair; Mr.Nouxeuy Phomsichan, DG, State Budget Department, Deputy Chair; and members: Ms. YodPhengsombath, DG, National Treasury; Mr. Bounpaseuth Sikounlabouth, DG, Tax Department, DG;Mr. Phoutthasin Heuangthavong, Asset Management Department, DG; Mr. Vileth Kinnavong, DG,Public Debt Management Department; Mr. Vongkhamheng Vongthachack, DG, External FinanceDepartment; Mr. Vilaythong Soutthavilay, DG, Financial Information and Technology Department;Mr. Phaithoon Thiengmalay, DG, State Owned Enterprises and Insurance Department.•Assessment Manager:day-to-day management was providedby Mr. Thammaloth Rasphone,Director General, Fiscal Policy Department, Ministry of Finance.•Assessment Team Leader and Team Members:Elena Georgieva-Andonovska, Assessment TeamLeader and lead author, Maxwell Dapaah, Co-Team Leader, Viengmala Phomsengsavanh, TeamMember,Tessa Cullen,Team Member(World Bank);John Short,Sophie Brown,SonlayKhanthavivanh, Saysanith Vongviengkham (PEFA Consultants, World Bank); Lasha Gotsiridze (PEFAConsultant, EU). Inputs from the other World Bank officials were received as well: Viet Anh Nguyen;Konesawang Nghardsaysone; Duangpanya Volavong; A K Kalesh Kumar;Thidaphone Temelath;Vena Ngonvorarath; Pedro Miguel Gaspar Martins; Hilda Shijaku; Keomanivone Phimmahasay;Emiko Masaki; Chindavanh Vongsaly;Dalaphet Sengsoulivong; Southida Salaphan.•PEFA reviewers: IMF (Sha Wen); World Bank (Badamchimeg Dondog, Iryna Shcherbyna; PEFASecretariat (Mona El-Chami).•Key dates:Approval of PCN: NA; Assessment start: October 2023; Missions to Vientiane:November2023 and November 2024;Submission of first draft report: January 2025; Presentation of summaryof draft report to development partners: March 2025; Presentation of full of draft report to seniorstaff of Ministry of Finance and other stakeholders: May 2025;Review meeting of draft report: 9-13 June 2025 (virtual); Submission of final report:June 2025. © 2025 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW,Washington, DC 20433 Telephone: 202-473-1000; Internet: www.worldbank.org Some rights reserved. This work is a product of the staff of the World Bank with external contributions. The findings,interpretations, and conclusions expressed in this work do not necessarily reflect the views of theWorld Bank, its Board of Executive Directors, or the governments they represent. The World Bankdoes not guarantee the accuracy of the data included in this work. The boundaries, colors,denominations, and other information shown on any map in this work do not imply any judgment onthe part of The World Bank concerning the legal status of any territory or the endorsement oracceptance of such boundaries. Nothing herein shall constitute or be considered a limitation upon or waiver of the privileges andimmunities of the World Bank, all of which are specifically reserved. Rights and Permissions This work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) http://creativecommons.org/licenses/by/3.0/igo. Under the Creative Commons Attribution license, you arefree to copy, distribute, transmit, and adapt this work, including for commercial purposes, under thefollowing conditions: Attribution—Elena Georgieva-Andonovska, Viengmala Phomsengsavanh, Maxwell Dapaah, and TessaCullen. Lao PDR Public Expenditure and Financial Accountability Performance Assessment Report2023. Washington, DC: World Bank. 2025. License: Creative Commons Attribution CC BY 3.0 IGO Translations—If you create a translation of this work, please add the following disclaimer along withthe attribution:This translation was not created by the World Bank and should not be considered anofficial World Bank translation. the World Bank shall not be liable for any content or error in thistranslation. Adaptations—If you create an adaptation of this work, please add the following disclaimer along withthe attribution:This is an adaptation of an original work by the World Bank. Views and opinionsexpressed in the adaptation are the sole responsibility of the author or authors of the adaptation andare not endorsed by the World Bank. Third-party content—The World Bank does not necessarily own each component of the contentcontained within the work. The World Bank therefore does not guarantee that the use of any third-party owned individual component or part contained in the work will not infringe on the rights ofthose third par