Other Financial Accountability Study

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    Supreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Audits
    (World Bank, Washington, DC, 2021-10-18) World Bank
    Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and efficiently. The paper explores how at a global level SAIs are using technology to perform more efficient and more effective audits. It provides a brief overview of how some SAIs are harnessing the possibilities created by advances in technology to develop new, innovative audit methods and procedures. It also seeks to identify the factors inhibiting other SAIs in particular SAIs in developing countries from implementing and using audit methods based on information technology (IT). Against this background, the paper suggests ways in which the World Bank, working with other stakeholders, can facilitate the more extensive and more effective use of IT-based tools and methods by SAIs. The impact of COVID-19 has introduced a new important consideration: namely, how IT has helped some SAIs respond with agility and resilience to the unprecedented and completely unforeseen circumstances created by the pandemic.
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    Inclusive and Effective Citizen Engagement: Participatory Budgeting--Makueni and West Pokot Counties
    (World Bank, Washington, DC, 2017-05-01) World Bank Group
    The introduction of citizen engagement into law is an idea that is gaining popularity around the world. New provisions in Kenya’s Constitution enshrine openness, accountability, and public participation as guiding principles for public financial management. Yet, translating participation laws into meaningful action on the ground is no simple task. With support from the Kenya participatory budgeting initiative (KPBI), and the commitment from West Pokot and Makueni County leaders, PB is being tested as a way to achieve more inclusive and effective citizen engagement processes while complying with national legal provisions. This report describes the PB approach being adopted by Makueni and West Pokot counties. It seeks to provide detailed information on the step by step process that the two Counties have adopted and describes the support provided by the KPBI. At the national level, the report is mostly targeted towards PB practitioners and county officials interested in introducing PB as part of their budgeting cycle. The report seeks also to inform a wider audience of PB and citizen engagement practitioners on the Kenyan experience to date.
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    Rwanda : Fiduciary Assessment on a Proposed Credit
    (Washington, DC, 2014-09-14) World Bank
    A fiduciary assessment for the Rwanda Public Sector Governance PforR was carried out, taking into account recent PFM diagnostic reports and meetings and discussions with key officials in the proposed implementing agencies and other stakeholders. The assessment followed the Draft Guidance Notes on PforR Operations and requirements of OP/BP 9.00, Program for Results. The assessment used the four pillars approach of the Organisation for Economic Co-operation and Development Development Assistance Committee (OECD-DAC) to define the inherent risks in the procurement environment. In line with the Sector Board s practices manual, the potential FM risks for the various PFM elements are rated as low (L), modest (M), substantial (S), or high (H). The assessment is also mindful of the gaps that may exist between form (policies, laws, structures, instructions/manuals) and actual functionality or practices of the PFM system. Mitigation measures are proposed to reinforce the government s PFM reform efforts. Critical measures are included in the PAP.