Other Financial Accountability Study

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    Cash Management Reform in Indonesia : Making the State Money Work Harder
    (Jakarta, 2014-10) Indonesian Ministry of Finance ; World Bank Group
    During the last decade, a body of common practices has emerged among developing countries on the legal, institutional and procedural foundations to support efficient cash management. These common practices have been reviewed and documented in guidance notes and publications on international practices issued by multilateral institutions like the International Monetary Fund (IMF), the World Bank (WB), and the Organization for Economic Co-operation and Development (OECD). Additionally, frequent peer-to-peer exchanges of experiences between countries have resulted in the continued evolution of cashmanagement practices to leverage improvements in data management, ICT and banking systems. The first part of this chapter examines international practices with regard to setting the objectives, as well as the legislative and institutional arrangements for cash management. It details the objectives and principles of cash management, its links with policy issues, information technology needs, incentives and sanctions to promote implementation, and the sequencing of the reform. The second part of the chapter describes Indonesia s experience with setting the objectives and institutional arrangements related to cash management, and with sequencing of the cash management reform. The concluding part describes the remaining challenges and suggests the way forward.
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    Vietnam Fiscal Transparency Review : Analysis and Stakeholder Feedback on State Budget Information in the Public Domain
    (Hanoi, 2014-05-21) World Bank
    Vietnam has come far in improving fiscal transparency. Building on these gains could help strengthen macroeconomic management, improve market perceptions of risk, and increase accountability for service delivery. Fiscal transparency is an important element of the Government's policy dialogue with development partners, particularly in the context of ongoing budgetary support. External reviews of PFM and fiscal transparency in Vietnam have noted important progress though highlighted considerable scope for improvement. This report aims to complement ongoing PFM reviews, including the Government's Public Expenditure and Financial Accountability (PEFA) assessment, to help identify relatively low cost measures to strengthen fiscal transparency. It draws on existing diagnostic approaches to carry out a technical review on the public availability of fiscal information (section B), and the coverage, comprehensiveness and presentation of fiscal reports (sections C and D).
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    Socialist Republic of Vietnam - Results-Based National Urban Development Program in the Northern Mountains Region : Fiduciary System Assessment
    (Washington, DC, 2014-04-28) World Bank
    The proposed Results-Based National Urban Development Program in the Northern Mountains Region (RBNUDP-NM or the Program ) will assist the Government of Vietnam in developing the implementation framework for its national urban program. It will do this by piloting a performance-based transfer system that will provide participating cities with a combination of much needed resources along with a clarification of implementation responsibilities, a results-based orientation, improved planning and a strengthening of oversight and accountability through audits and verification activities. The Program Development Objective is to strengthen the capacity of participating Northern Mountains cities to plan, implement and sustain urban infrastructure. The World Bank s Program-for-Results lending instrument is to be used for this operation. The Program targets the following seven cities Dien Bien Phu, Bac Kan, Cao Bang, Thai Nguyen, Hoa Binh, Tuyen Quang and Yen Bai.