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Vietnam : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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Vietnam is in the process of reforming its economy, adopting market economy mechanisms, and integrating into the world economy. Like a number of countries in the process of transition to a market economy, Vietnam faces challenges in improving its laws and regulations, strengthening its institutions, and buiding capacity to improve financial accountability. While it is difficult to attain quickly all the requirements of a market economy, it is possible to focus initially on a critical subset of these requirements and take a series of steps that are compatible with the Vietnamese environment. Such a gradual approach, currently being taken by the government, should lead to tangible achievements in financial accountability over time. Experience has shown that stand-alone measures to strengthen financial accountability are not effective. These need to be complemented by parallel measures that form part of a comprehensive reform adddressing issues such as human resources, compensation structure, performance measures...

Slovakia : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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Slovak financial accountability systems are strongly influenced by the Communist past but must meet the needs of a European future. Fortunately, Slovakia has the benefit of laws and institutions pre-dating communism, easing the transition from one system to the other. Past influences are still strong: centralization, strong controls, and a uniform system of accounting based on a chart of accounts. In the future, Slovakia will need improved public financial management, fiscal decentralization, a more competitive economy, an effective capital market, and harmonization of standards with those of the European Union. A good start has been made on many fronts. But there is still tension between the culture of control and a more flexible policy based on standards, quality performance, accountability, and competition. Among the specific, required financial management actions, the report recommends ratifying the European Convention on money laundering, establishing a public procurement office and procurement monitoring procedures...

India : Orissa State Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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66.79%
The Country Assistance Strategy for India places emphasis on the need for modernizing public financial management, and accountability systems, and, undertaking such diagnostic work as necessary to help build Government's capacity for better public sector management, and external scrutiny. It calls for financial accountability assessments to be carried out in all States where programmatic adjustment loans are being prepared, supporting reforms associated with fiscal, and fiduciary risks management. Of India's 14 major States, Orissa has the second lowest, per capita income, and a growth rate of 3 percent against the national average of 5-6 percent per annum, while statistics also show its revenue, and fiscal deficits increased significantly over the years. The Government of Orissa is developing a robust reform program, reforms which on the fiscal side, are fully consistent with recommendations for strengthening financial management, and public accountability, as proposed in this State Financial Accountability Assessment (SFAA) Report. This SFAA is designed to ascertain and help mitigate the extent to which public firms in Orissa State...

The Republic of Uganda : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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This Country Financial Accountability Assessment (CFAA) is an update of the assessment done in 2001. It discusses progress made in the area of Public Financial Management (PFM) reforms since then, and provides a status-matrix in Appendix 1 on the implementation of the key recommendations of the 2001 CFAA. following are recommendations noteworthy: streamline the requirements in the budget process and improve contents of budget performance reports; record and monitor all foreign development assistance in the budget; approve and implement the proposed new organizational structure of the Accountant General's Office (AGO); improve the integrity of the payroll system; secure funding for the roll out of the Integrated Financial Management System (IFMS); enact appropriate legislation to ensure the independence of the Auditor General (AudGen); implement changes to the internal audit function as required by the Public Finance and Accountability Act (PFAA); strengthen various elements of the oversight as well as legislative and public scrutiny functions; strengthen monitoring of accountability of Public Enterprises (PES) and Non-Governmental Organizations (NGOs); and enact the draft Accountants Bill which aims to strengthen regulation of the accountancy profession. The report focuses primarily on the execution and monitoring phases of the budget cycle...

Tajikistan : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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This Country Financial Accountability Assessment (CFAA), the first for Tajikistan, is a key diagnostic study aimed at identifying the overall financial management risks. It's timing coincides with a meeting of the Tajik Consultative Group in April 2003, which pledged US$900 million of support over the next three years. Addressing the numerous, systemic financial management weaknesses in Tajikistan will have an important impact on the governance arrangements which, in turn, will affect donor disbursements against these commitments. In this respect, the CFAA also aims to provide a roadmap for future advice and technical assistance in public sector accountability. It assesses structural reforms in public sector budget management, accounting and financial reporting, the treasury system, internal controls and internal and external audits. I t also examines the mechanisms of public accountability at the sub-national and community levels.

India, Uttar Pradesh : State Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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Uttar Pradesh (UP) is India's most populous State, and one of the poorest. Serious fiscal problems have emerged since the 1990s: the revenue deficit has increased significantly over the years, as well as the fiscal deficit, and, arrangements for accountability in the public sector have been undermined. Procedures exist for budgeting and monitoring the use of public resources, but there is little incentive to follow them. The Comptroller and Auditor General of India questions numerous departmental actions each year, but there is no compulsion on the executive branch to provide prompt answers, and to make necessary changes. Some useful progress has been made in implementing the financial management reform program over the last three years, as follows: 1) Computerization of the Treasuries in a network system has been completed at state government level, enabling the Government to monitor cash flows and prevent excess expenditures; 2) a Directorate of Internal Audit has been established in the Department of Finance to provide central leadership...

Indonesia : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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66.71%
This Country Financial Accountability Assessment (CFAA) report, supports the Government of Indonesia's efforts to reform the process of managing public resources, increase transparency in handling financial affairs, and combat corruption. The report assesses that the control environment in Indonesia is weak, despite a political leadership committed to improvement, and, recommends enacting a modern Budget Law, establish parliamentary public accounts, and audit committee, initiate reforms to develop a professional civil service, and, improve procurement laws, and practices in accordance with the Country Procurement Assessment. In addition, Budget execution, and monitoring remain weak, proposing to accelerate transition to a unified budget, improve policy review, by strengthening political inputs into budget preparation, and develop integrated revenue estimates within a macro framework. It emphasizes that the fragmentation in the accounting, and reporting of financial information does not produce reliable...

Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
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This report reviews the trends in expenditure patterns in public financial management (PFM) in Nigeria since 2001, and assesses the impact thus far of the ongoing government reform efforts. The public expenditure management and financial accountability review (PEMFAR) covers areas that have been traditionally undertaken by separate Bank reports such as the public expenditure reviews (PER), the country financial accountability assessment (CFAA), and the country procurement assessment review (CPAR). This analysis covers fiscal policies and performance at both federal and state government levels. The PEMFAR is a consolidated diagnostic tool designed to enhance Bank, development partners' and member countries' knowledge of PFM arrangements and reform challenges. The core objective of the Nigeria PEMFAR is to advise the Government (federal and participating states) on how (i) to better focus and sequence its PFM, including the procurement reform agenda within a broader economic reform framework, and (ii) identify directions and instruments of restructuring its expenditure patterns on both macro and sectoral levels. The PEMFAR also aims to inform international development partners on how they could provide more efficient support for the PFM reforms in Nigeria by identifying the main bottlenecks within the existing reform process.

Malawi : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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66.73%
In recent times, the Government of Malawi has undertaken various initiatives to strengthen the country's financial accountability framework. These include the following: A Medium-Term Expenditure Framework (MTEF) introduced progressively since 1995 to develop a strategic approach to budgeting over the medium-term, to improve resource allocations in accordance with emerging poverty reduction priorities, and to integrate the investment and recurrent sides of the dual budget; A cash budget system introduced in 1996 as a temporary measure to increase fiscal discipline and which remains in place as the central tool for budget implementation. An Integrated Financial Management Information System (IFMIS) project initiated in 1996 with the objectives of providing timely and accurate financial information; providing a standardized integrated financial management reporting system for the Government of Malawi at various operational levels; providing the Accountant General with a Government-wide upgraded computerized accounting system; and improving and strengthening financial control; A review of the Finance and Audit Act...

Moldova : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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66.73%
The overall conclusion of this report is that despite some progress in improving public financial management, the financial accountability framework in Moldova is weak and requires substantial strengthening. This has important implications for both the Government and the Bank: the Government will need to make a significant effort over a long period of time to attend the issues identified within this report; and the Bank cannot rely on the Moldovan financial accountability framework to ensure that funds are spent for intended purposes, but rather the Bank will need to review and assess each operation's financial management risks and arrangements on its own merit. It would be unrealistic and impractical for the authorities to try to simultaneously address the many recommendations in this report. The Development Action Plan (DAP) lists and prioritizes the main recommendations of this CFAA. The overall responsibility for the implementation of the DAP rests with the Ministry of Finance however the Ministry of Economy...

Islamic Republic of Pakistan : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
66.76%
The objective of the CFAA is to enhance knowledge of public financial management (PFM) and accountability arrangements in Bank's client countries. As a diagnostic tool, the CFAA supports the Bank's fiduciary responsibilities by identifying strengths and weaknesses of PFM so that potential risks to Bank funds can be managed. It also supports the Bank's development objectives by facilitating common understanding with the borrower and other development partners to assist in the design of PFM capacity building programs. The CFAA can also be used by the Government of Pakistan (GoP) to manage its internal finances and to strengthen accountability frameworks. This Country Financial Accountability Assessment concludes that there are substantial opportunities for consolidating current reforms and for introducing additional reforms to further strengthen public financial accountability. This will require sustained policy level commitment. The Government's will to reform is evidenced by the scale and variety of actions underway at the Federal and provincial levels. The Government of Pakistan has already embarked upon wide ranging reforms to improve budgetary and accounting systems and internal control arrangements. These reforms are now starting to show results: The risks of revenue shortfalls have been reduced with the initiation of tax policy and tax administration reforms ~ The risks of increasing excess debt have been reduced by more controlled budgeting and debt management though the use of the Medium-Term Budget Framework (MTBF) and the establishment of the Debt Office The risks of late and inaccurate federal annual accounts have been reduced by improved accounting controls introduced by the Controller General of Accounts (CGA) in compilation of accounts and the Fiscal Monitoring Committees in encouraging reconciliations. The risks of limited transparency in accounts at all levels have been reduced by the decisions to give the Auditor General responsibility for certification audit of all annual government accounts.

Sri Lanka : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
66.77%
The framework for public financial accountability in Sri Lanka is founded in the principles of governance associated with the model inherited from the British, widely accepted as appropriate for the country. The primary accountability institutions, and organizations for financial management, control, audit and legislative scrutiny have, however, not evolved in line with the changes in the more advanced democracies of a similar background. This lapse has reduced the effectiveness of the system of public financial accountability in Sri Lanka, resulting in less than adequate assurance, that public funds are used for the purposes intended with due consideration to economy and efficiency. Financial accountability at the sub-national level is less well developed than at the center. The reasons for this are similar to those concerning the central Government, but more acute and pronounced. Public enterprises are characterized by excessive staff; weak management; inefficiencies; heavy losses; dependency on budget transfers; and delayed publication of audited accounts...

Kosovo : Operational Financial Accountability Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
66.71%
The main objective of the Operational Financial Accountability Review (0FAR) has been to identify an agenda for addressing key challenges in the Public Financial Management (PFM) operational framework, and point to areas where additional donor support may be needed. The audience of the OFAR is both the Kosovar authorities and the donor community. The OFAR is not an audit; it is not intended to, and does not, provide assurance on the specific uses to which Bank funds have been, or may be applied. The OFAR focuses on PFM arrangements in the PISG (Provisional Institutions of self Government), rather than in the United Nations Interim Administration Mission in Kosovo (UNMIK) administration, as the OFAR is intended to be used as a tool for strengthening local administration, particularly in a context where the PISG are anticipated to gain increased authority over their own resources, and UN (and, indeed, donor) support might progressively dwindle. The scope of the proposed OFAR is less than that of a full-scope CFAA. The reduced scope of the OFAR has been determined on the basis of: 1) a preliminary assessment of areas of most significant need in terms of capacity and institutional building; 2) a review of existing analyses and support by the Bank (including project financial management) and other development organizations...

United Republic of Tanzania : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
66.76%
This Country Financial Accountability Assessment (CFAA) considers the strength of the financial accountability framework in Tanzania's public and private sectors. It is intended to assist the Government's own ongoing efforts to strengthen the financial accountability framework and build capacity to carry out financial accountability functions. The report assesses whether the design and implementation of the framework are adequate to ensure the proper use of Government and donor resources. It also measures the degree of compliance with rules and procedures; identifies areas of risk, especially where the country's formal rules, systems, and procedures fall below international benchmarks, and suggests remedial actions and mitigating measures. In addition, the assessment focuses on progress made in building capacity to perform the duties necessary to ensure financial accountability, with special concern for governance issues and the public interest. The CFAA has two key objectives, firstly to facilitate a common understanding by the Government and development partners of the country's financial management arrangements in both the public and private sectors...

Republic of Kenya : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
66.73%
The CFAA had two key objectives, firstly to facilitate a common understanding by the Government of Kenya and development partners of the country's financial management arrangements in both the public and private sectors, identifying areas for improvement and reaching agreement amongst key stakeholders on how to take this forward. Secondly, to identify areas where accountability arrangements need to be strengthened and the risks that these may pose in relation to the use of public funds. Kenya's system of financial management in the public sector has some strengths, notably a sound code of financial regulations, the existence of a core of skilled top level managers, an updated budget framework, the computerization of a number of financial accountability functions as well as the powers and autonomy of the Controller and Auditor General (C&AG) rooted in the Constitution. In the private sector, the accountancy profession is well established and the Government has created an enabling environment for financial accountability through a solid legal framework. Nevertheless...

Uganda : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
66.73%
This Country Financial Accountability Assessment provides a well-informed and objective assessment, a diagnosis of problems, advice on their resolution, and an indication of the level of financial accountability risk in Uganda.. The report is structured as follows. Although, Uganda has a relatively well established legal and institutional framework for public sector financial management and accountability that is underpinned by the Constitution 1995, the Public Finance Act 1964 and the Treasury Accounting Instructions (Part I 1991 and Part II 1968). Section 1 of the report suggests that the present framework requires updating and strengthening and recommendations have been included to address the identified deficiencies. Section 2 of the Report contains proposals for further enhancing the budget and expenditure control system. Many of the incidences reported by the Auditor General point towards fraud, embezzlement and a waste in the use of public resources that exemplify the risks in budget execution. It also appears that insufficient attention is paid by Accounting Officers to their fiduciary responsibilities...

Nigeria : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
66.72%
The Federal Government of Nigeria retains the vestiges of good systems for planning, budgeting, managing and controlling public resources. But their performance has deteriorated to such an extent that they provide negligible assurance that moneys are used entirely for their intended purpose. The same is true at the state level. To return to an acceptable level of financial accountability will require sustained action over several years. In the interim, risks of waste, diversion and misuse of funds are assessed as high. This has clear implications for both Government and the Bank: the former needs to improve financial accountability along the lines outlined in this report; and the latter needs to support this process and in the meantime to build explicit risk minimization actions into all its Nigerian operations. Among the recommendations presented for the public sector are to address: the calculation, control, management, protection, reporting and disclosure of national oil revenues; the adequacy of procedures for drawing money from the Consolidated Revenue Fund and for ensuring that transactions on accounts held at the Central Bank are properly authorized...

Bangladesh : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
66.71%
This document assesses the quality of financial accountability and transparency in Bangladesh and makes recommendations for improvement. With respect to public funds, it compares the financial management standards and practices of agencies using such funds against an international or 'best practice' standard, and also the standards and practices of the external oversight' agencies - nine Audit Directorates of the Comptroller and Auditor General's Office, parliamentary committees concerned with public expenditure, donor agencies, and the media. It assesses what it would take to qualify the country for programmatic or sector lending in replacement of all individual project lending. With respect to private funds in the hands of companies, commercial banks, insurance companies and non-government organizations, it examines the regulatory activities of the Registrar of Joint Stock Companies, the Securities and Exchange Commission, the two Stock Exchanges, Bangladesh Bank, Nongovernmental Organizations (NGOs) Affairs Bureau and the accounting and auditing profession that serves both public and private sectors

Jordan : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
66.73%
This Country Financial Accountability Assessment (CFAA) for Jordan is a diagnosis of the country's public and private financial accountability framework, financial management systems and practices. The main objective is to: a) assess whether the existing accountability, as designed and practiced, is sufficient to ensure effective and efficient use of public funds; and b) support the country in the design and implementation of financial management capacity building programs in order to promote transparency and strengthen investor confidence in the management of public and private funds. This CFAA is being undertaken as part of the government program for public sector reform. It is based on discussions with Jordanians government officials, private sector representatives and the desk review of related studies and papers undertaken by the government and the Bank regarding: public sector management; private sector accounting and auditing; and education and training in financial management, and accounting. A key element of the CFAA's recommendation targets the auditing profession...

Uzbekistan : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
66.78%
The objectives of the Country Financial Accountability Assessment (CFAA) for Uzbekistan are to (i) help the government strengthen its public sector financial accountability arrangements; (ii) identify and document the most significant fiduciary risks' in the Government public financial management systems (PFM); (iii) document the existing program of reforms and capacity building to improve transparency and accountability aspects of the PFM, making additional recommendations for capacity building, if necessary. This Report has been prepared with the overriding goal of helping the government in their efforts towards strengthening control and accountability and supporting greater efficiency of public spending. The Report examines all areas of public sector accountability, including accountability and transparency aspects of the budget, accounting and external financial reporting, revenue management, the internal control environment, internal and external audit and governance of public enterprises. The goal has been to present a forward-looking analysis of current issues...