Other Financial Accountability Study
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Publication
Improving Transparency and Accountability in Public-Private Partnerships: Disclosure Diagnostic Report - Islamic Republic of Afghanistan
(World Bank, Washington, DC, 2020-10)In May 2016, the World Bank published a Framework for Disclosure of Information in Public-Private Partnerships (PPPs), which provides a template for the preparation of a PPP Disclosure Diagnostic that assesses the transparency and accountability of PPP programs based on the disclosure of information. Between March 2020 and October 2020, a joint Government of the Islamic Republic of Afghanistan and World Bank team conducted a study on PPP disclosure in Afghanistan, using the World Bank’s PPP Disclosure Diagnostic template. This study led to the preparation of a PPP Disclosure Diagnostic Report (hereinafter ‘Diagnostic Report’) for Afghanistan. The Diagnostic Report examines the political, legal, and institutional environment for the disclosure of information on PPPs in Afghanistan. Based on these findings, benchmarked against the World Bank’s disclosure framework, the Diagnostic Report provides a gap assessment of the environment for PPP disclosure in Afghanistan. It makes specific recommendations to improve disclosure, including recommended customized guidelines for PPP disclosure in Afghanistan. The findings suggest that there has been some movement toward greater transparency and openness in all areas of government in Afghanistan, but that there is still scope for further progress given that relevant legal reforms are relatively new and still to be fully institutionalized. Article 50 of the 2004 Constitution of Afghanistan ensures that citizens ‘have the right of access to information’ from public institutions. This principle was enhanced substantially with the enactment of the Access to Information Law in 2014, which was subsequently revised in 2019.2 The law further guarantees access to information and aims to ‘ensure transparency, strengthen the culture of provision of information, promote people’s participation in good governance, ensure accountability in the conduct of institutions, and combat corruption’. -
Publication
Building Effective, Accountable, and Inclusive Institutions in Europe and Central Asia: Lessons from the Region
(World Bank, Washington, DC, 2020-06)Countries around the world are facing the need to build effective, accountable, and inclusive institutions. There has never been a more important moment to tackle this agenda, as countries grapple with increasing fragility and migration flows, more complex service delivery requirements, and greater demands for transparency and inclusion, all in a more resource-constrained environment. Moreover, the COVID-19 (Coronavirus) pandemic crisis has provided new evidence of the need for effective, accountable, and inclusive government responses. Governments’ capacity to respond to these complex challenges is understandably stretched, but this has not limited the rise of citizens’ expectations. Instead, it has often increased tensions and, in some cases, has affected the trust between governments and their citizens. This publication builds on the World Bank’s vast engagement across ECA and on the 2019 regional governance conference. It consists of six chapters, each corresponding to one of the governance areas around which governments across the world organize their institutional functions. Each chapter contains background and analysis by World Bank specialists, complemented by country case studies authored by regional experts and policymakers. -
Publication
Georgia Public Expenditure and Financial Accountability Performance Assessment Report: Municipality of Martvili
(World Bank, Washington, DC, 2018-10)The purpose of this PEFA assessment is to provide an objective analysis of the present performance of the PFM system in the Municipality of Martvili against the PEFA indicators. This PEFA establishes a PEFA baseline using the 2016 PEFA methodology. The assessment covers expenditures by subnational government budgetary units. Overall, the results of the PEFA show that public financial management systems in the Municipality of Martvili are strong in terms of budget execution and control as the country’s PFM reform action plan has been implemented. -
Publication
Georgia Public Expenditure and Financial Accountability Performance Assessment Report: City of Batumi
(World Bank, Washington, DC, 2018-10)The purpose of this PEFA assessment is to provide an objective analysis of the present performance of the PFM system in the City of Batumi against the PEFA indicators. This PEFA provides an assessment of PFM in the municipality and establishes a PEFA baseline using the 2016 PEFA methodology. The assessment covered expenditures by subnational government budgetary units. Revenues are collected by the Georgia Revenue Services on behalf of the municipality and this was considered not applicable. There are no extra-budgetary units and no local government below the municipality level. The assessment team visited the municipality from June 5 to 9, 2018 (fieldwork for the assessment). The financial years covered for indicators that required assessing over three years are 2015 to 2017. Overall, the results of the PEFA show that public financial management systems in the City of Batumi are strong and improved as the PFM Reform Action Plan has been implemented. The aggregate expenditure side of the budget performs largely according to plan. The Georgian Treasury consolidates cash balances in the treasury single account on a daily basis. A cash flow forecast is prepared annually for the year to come and is updated quarterly on the basis of actual inflows and outflows often due to relatively frequent supplementary budget. Budgetary units are able to plan and commit expenditure for one year in advance on the basis of quarterly ceilings, in accordance with the budgeted appropriations and commitment releases. An overriding feature of PFM in the Georgia both at the Central and Subnational levels of government has been the development and good use of Information Technology in budget preparation, budget execution (accounts, commitment control, and cash management), personnel and payroll, revenue services, and procurement. The application of the IT has been developed in-country based on business processes in each of the subject areas (redefined as necessary) and not on the reconfiguration of business practices to suit software. This adoption of IT solutions combined with the internet as a vehicle for its implementation by competent and trained personnel (with appropriate control) has been fundamental to the development of strengths in PFM. The integration of IT, internet and personnel has resulted in PFM’s positive effectiveness and efficiency. -
Publication
Georgia Public Expenditure and Financial Accountability Performance Assessment: Municipality Synthesis Report
(World Bank, Washington, DC, 2018-10)The purpose of this PEFA assessment synthesis report is to provide an objective analysis of the present performance of the PFM system in Georgia’s municipalities using PEFA indicators. The synthesis report provides a collective assessment of PFM in three municipalities assessed by the World Bank funded by the European Union, plus twelve municipalities assessed with support from GIZ. These assessments used the 2016 PEFA methodology but only the three assessments by the World Bank followed the PEFA CHECK quality assurance process. The field assessments by the World Bank, which covered financial years 2015-2017, were done in May-June 2018 with PEFA CHECK issued by the PEFA Secretariat on October 23, 2018. With regard to the twelve municipalities assessed by GIZ, ten were assessed in 2017 and two in 2018. -
Publication
Georgia Public Expenditure and Financial Accountability Performance Assessment Report: City of Tbilisi
(World Bank, Washington, DC, 2018-10)The purpose of this Public Expenditure and Financial Accountability (PEFA) assessment is to provide an objective analysis of the present performance of the PFM system in the City of Tbilisi against the PEFA indicators. This PEFA provides an update of progress in PFM in the municipality since the last PEFA in 2014 and establishes a new PEFA baseline using the 2016 PEFA methodology. The assessment covered expenditures by subnational government budgetary units. Revenues are collected by the Georgia Revenue Services on behalf of the municipality and this was considered not applicable. There are no extra-budgetary units and no local government below the municipality level. Overall, the results of the PEFA show that public financial management systems in the City of Tbilisi are strong and improved as the PFM Reform Action Plan has been implemented. The aggregate expenditure side of the budget performs largely according to plan. There is an impressive array of information regarding the finances of the municipality. As a result, the budget documents include most of the basic, and much of the supplementary information, required to support a transparent budget process. Information on performance plans and achievements in service delivery outputs and outcomes across the sectors under the municipality is very good. However, a strategic selection process is lacking in managing the public investment program although monitoring and reporting of implementation is sound. Good progress has been made towards a comprehensive medium-term expenditure framework based on a program budgeting for results approach. There is an effective budget calendar although the issuance of ceilings could be made timelier. The legislature has sufficient time to carry out its scrutiny function. -
Publication
Moldova Health Transformation Project : Fiduciary Systems Assessment Report
(Washington, DC, 2014-03-31)The fiduciary systems assessment has been carried out in accordance with OP / BP 9.00 to determine whether the Program fiduciary systems provide reasonable assurance that the Program expenditures will be used appropriately to achieve their intended purposes. The findings of the fiduciary assessment conclude that the overall fiduciary and governance framework is adequate to support the implementation of the proposed Health Transformation Program for Results (HTP) and includes a summary table of the key risks and corresponding mitigation actions to be undertaken. The Program s fiduciary systems and institutions provide reasonable assurance that the financing under the Program is used for intended purposes, with due regard to the principles of economy, efficiency, effectiveness, transparency and accountability. Specifically, Moldova s fiduciary management systems for the Program (planning, budgeting, accounting, procurement, internal controls, funds flow, financial reporting, and auditing arrangements) provide a reasonable assurance on the appropriate use of Program funds and safeguarding of its assets. Furthermore, the Program s fiduciary management systems perform at a satisfactory level to support the achievement of Program results. -
Publication
Uzbekistan - Country Integrated Fiduciary Assessment
(Washington, DC, 2011-03)This Country Integrated Fiduciary Assessment (CIFA) is a comprehensive review of Uzbekistan's public financial management and procurement systems. There are four objectives of this study. The CIFA was designed to: (i) provide relevant information to the Bank and the Government on the public sector financial accountability and fiduciary arrangements in Uzbekistan; (ii) identify and document the most significant fiduciary risks in the Government public financial management and procurement systems (PFM); (iii) document the existing program of reforms and capacity building to improve transparency and accountability aspects of the PFM, making proposals for actions that can bring positive change; and (iv) provide a roadmap for the Bank and other development partners to consider the use of country PFM systems in investment projects with adequate fiduciary safeguards. This CIFA is a joint financial management and procurement exercise. The assessment enables the Government of Uzbekistan to document progress made in the PFM segment of the CPIA. This report examines the institutional and legal framework for PFM, as well as the procurement; budgeting; accounting, recording and reporting; internal financial control and internal audit; external audit and parliamentary oversight; and public procurement operation. For each component, the fiduciary risk is assessed, the potential use of country systems is explored, and recommendations are proposed for the consideration of the government.