Gap analysis approach on public administrative obligations

Human beings are often regarded as the most sophisticated systems in the universe, equipped with an immune system to defend against bacteria, viruses, and other harmful pathogens, and a lymphatic system to combat infections. The optimal functioning of our biological systems ensures our health, enabling us to live our lives fully. Our brains, with their capacity for thoughts, feelings, and memories, shape our perception of the world.

In parallel to our biological systems, we have developed self-governing systems to regulate society, protect individuals, enforce rights, resolve conflicts, and administer governance. These systems are structured by statutory obligations, comprising an administration serving as the government, a parliament representing the people, and an independent judiciary. We elect a government to operate within the confines of the law, believing that the Constitution’s efficiency and effectiveness will safeguard citizens’ lives and liberties without infringing on their rights. This system is designed to govern by established rules rather than arbitrary decisions.

Just as a malfunction in the biological system can complicate an individual’s life, deviations from our self-imposed procedures can disrupt the civilized nature of our society. Public finance management (PFM) is akin to the bloodstream in a public administration system, vital for the energetic implementation of public sector policies. Citizens pay taxes to receive quality public services and responsible financial management. They anticipate that governments will adhere to statutory obligations in receiving, spending, and accounting for public funds, with transparent and timely reporting mechanisms as defined by law.

Like many developing countries, the Maldives has a legal framework for public finance management, with clearly defined timelines for each activity. This series of articles will highlight the legal obligations and applications for essential activities within the PFM cycle: Budgeting, Executing, Reporting, and Auditing.