Integrated Fiduciary Assessment

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Integrated Fiduciary Systems Assessment : Ethiopia ULGDP II Program for Results
(Washington, DC, 2014-03-18) World Bank
Ethiopia is a country of many nations, nationalities, and peoples, with a total population of 91.7 million. Ethiopia has experienced strong economic growth over the past decade. Urbanization offers new opportunities in Ethiopia to improve education, health, and other public services, as more concentrated populations are easier to reach. In this context, the Government of Ethiopia (GoE) acknowledges the important role of the urban sector in overall economic growth and to invest in it. In this context, the government introduced the urban local government development program (ULGDP) in 2008 as a performance grant to ULGs. This second ULGDP is a follow-up to the successful first phase. The current ULGDP is jointly funded by the government and the World Bank. The program, which will scale up the support to cover 44 cities, will provide the highly needed investment funds to promote the cities as growth engines in the GoE's urban development strategy, support the institutional capacity of all tiers of governance (federal, regional and local) in urban development, and enhance the incentives of everyone involved.
Pakistan Punjab Province : Public Financial Management and Accountability Assessment
(Islamabad: World Bank, 2013-06) World Bank
This document reports on a Public Financial Management and Accountability Assessment (PFMAA) for the Government of the Punjab. The assessment was conducted with the particular objective of updating the PFMAA published in May 2007 to provide the Punjab Government with an objective, indicator-led assessment of the provincial Public Financial Management (PFM) system in a concise and standardized manner, to form an updated understanding of the overall fiduciary environment of the PFM system and to assist in identifying those areas in need of further reform and development. The assessment was conducted as per the revised PEFA PFM Performance Measurement Framework of 2011 (PEFA Framework). The scope of the current assessment was comprehensive with due consideration of the PEFA Secretariat guidance for repeat assessments. The PFMAA was conducted against 31 PFM performance management indicators (28 for government performance and 3 for donor practices) which are grouped into the critical dimensions of performance of an open and orderly PFM system.
South Sudan Country Integrated Fiduciary Assessment, Volume 2. Public Finance Management Assessment
(Washington, DC, 2012-06-01) World Bank
The purpose of this Country Integrated Fiduciary Assessment (CIFA) is: (i) to assess the quality of public finance management and procurement systems in South Sudan; and (ii) to then determine the extent of fiduciary risk posed to domestic and external tax payers by the government's use of their funds through these systems. South Sudan has great potential for further increases in living standards, but achieving them will require large improvements in public services, both in access and in quality. In turn, Public Finance Management (PFM) and procurement systems need to be strengthened in order to improve public services; this will require linking spending more tightly to policy objectives and strengthening the operational efficiency of expenditures. In sum, strengthened PFM and procurement systems are not an end in themselves but, rather, the necessary means to achieving the ultimate objective: improved service delivery in South Sudan. This CIFA will be used by the Government of the Republic of South Sudan (GRSS) and by the country state governments to inform their design or reforms of PFM and procurement systems and, in the case of development partners, to inform their design or revision of technical and financial assistance programs and projects in support of the reforms.
Republic of South Sudan : Country Integrated Fiduciary Assessment Southern Sudan, Volume 1. Main Report
(Washington, DC, 2012-06) World Bank
The purpose of this Country Integrated Fiduciary Assessment (CIFA) is: (i) to assess the quality of public finance management and procurement systems in South Sudan; and (ii) to then determine the extent of fiduciary risk posed to domestic and external tax payers by the government's use of their funds through these systems. South Sudan has great potential for further increases in living standards, but achieving them will require large improvements in public services, both in access and in quality. In turn, Public Finance Management (PFM) and procurement systems need to be strengthened in order to improve public services; this will require linking spending more tightly to policy objectives and strengthening the operational efficiency of expenditures. In sum, strengthened PFM and procurement systems are not an end in themselves but, rather, the necessary means to achieving the ultimate objective: improved service delivery in South Sudan. This CIFA will be used by the Government of the Republic of South Sudan (GRSS) and by the country state governments to inform their design or reforms of PFM and procurement systems and, in the case of development partners, to inform their design or revision of technical and financial assistance programs and projects in support of the reforms.
Swaziland : Country Integrated Fiduciary Assessment
(Washington, DC, 2011-09) World Bank
The objective of this assessment was to identify key Public Financial Management (PFM) risks and mitigating actions (reforms) that the Government should plan and implement, in consultation with development partners. The agreed PFM reform programme will endeavour to mitigate key risks in achieving aggregate fiscal discipline, efficient resource allocation, and efficient and effective delivery of public services (development purpose) and accountability. In addition, it will attempt to establish a level of fiduciary assurance for donors that funds will be applied for their intended purpose with economy, efficiency and effectiveness (fiduciary purpose). The remainder of this report contains background information on PFM in Swaziland (section two), an explanation of the scores for individual performance indicators (section three), key risks and recommended mitigating actions/reforms (section four) and a summary description of the government's reform programme (section five). Annexes include - the summary of the performance indicator scores (annex A); a comparison of the results from the 2007 assessment with 2009 (annex B); the calculation of deviations by budget head for the period 2006-2008 (annex C); the list of sources used for each indicator (annex D); the list of participants met during the CIFA assessment meetings (annex E); the new PFM bill (annex F) and a document reference list (annex G).
Montenegro : Public Expenditure and Financial Accountability Assessment
(Washington, DC, 2009-07) World Bank
The purpose of the assessment is to provide the Montenegrin authorities with an internationally-recognized benchmark evaluation of the performance of the Montenegrin Public Financial Management (PFM) systems in order that they may thereafter consider the systems' strengths and weaknesses and develop strategies to strengthen them. The assessment comes at a critical juncture. After double-digit growth in 2007, economic growth has slowed considerably. On the fiscal side, the boom contributed to fiscal surpluses which cannot be sustained in the current economic climate and additional challenges in fiscal management have emerged. The potential to contain recurrent expenditure and implement institutional reforms on the integration path will require increasing efficiency in public administration. The management of the surge in tax and other revenues represented a special challenge for the government particularly given the significant revenues realized from the-one-off foreign investment in privatized state-owned enterprises. The level of public debt, which had steadily decreased over the past few years will be more difficult to contain, particularly in view of the highly pro-cyclical nature of economic policies. The PEFA assessment focuses primarily on the national level of a country's PFM system. PFM improvements now under consideration could contribute substantially in responding to those challenges.
Paraguay : Integrated Fiduciary Assessment
(Washington, DC, 2008-04) World Bank
This Integrated Fiduciary Assessment (IFA) for Paraguay is an exercise in which the Government convened its development partners, including the World Bank (WB), Inter-American Development Bank (IDB), and the European Commission (EC) in a consultative process designed to establish an agenda on Public Financial Management (PFM) and Procurement (PR), and other related governance aspects. It is expected that this process will contribute to: i) identify key PFM & PR strengths and weaknesses of the central government of Paraguay, including those related to the management and implementation of the foreign financed (through grants and loans) public investment programs; and ii) prepare an action plan to guide future efforts in PFM and PR for all central government spending. Paraguay has made important progress in a number of governance areas in recent years. The World Bank Institute (WBI) governance indicators show some progress during the last decade. It is also seen that public services are being delivered more effectively, including in what attains to PFM and PR. Nevertheless, important challenges still remain, particularly in the area of curving down corruption. Paraguay ranked 111 out of 163 countries in transparency international's 2006 survey. The purpose of the IFA is to assess PFM and PR performance in Paraguay. It acknowledges the governance context and the corruption in particular, which affects both the PFM and PR but does not analyze them per se.
Managing Public Finances for a New Nepal : A Public Finance Management Review
(Washington, DC, 2007-07-05) World Bank
The people's movement of April 2006, known as Jana Andolan II, has created a sense that a new Nepal that is peaceful, inclusive, just, and prosperous is at hand. Such open moments are rare in the history of a country, and the opportunity must be seized. However, the road ahead is challenging. Despite remarkable achievements in reducing poverty over the last decade and despite a good growth potential, Nepal faces major investment climate constraints notably weak infrastructure, weak governance, weak trade facilitation, and rigid labor laws. Recent economic growth has stagnated around 1 percent per capita, despite growth in neighboring China and India. Investment has been sluggish despite large liquidity excess, notably from the income remitted by Nepali workers abroad. This Public Finance Management (PFM) review outlines the key objectives of the government's development strategy and explores the potential contribution of sound public finance management to this agenda.This review has been conducted by the government of Nepal (GoN) and the World Bank, working in partnership under the guidance of the government's National Planning Commission (NPC) and Ministry of Finance (MoF). The scope of the review was finalized in December 2005. Workshops were held in March 2006 to outline frameworks for assessing PFM and procurement performance, and working group meetings were subsequently held. Support was provided in early 2006 for the preparation of sectoral business plans and subsequently for the preparation of the budget. Dialogue with the MoF and the NPC underpins the expenditure data and analysis.
Democratic Republic of São Tomé and Príncipe Country Integrated Fiduciary Assessment : Volume 4. Country Financial Accountability Assessment and Evaluation of Ongoing Reforms
(Washington, DC, 2007-06) World Bank
This Integrated Fiduciary Assessment is the first of its kind for Sao Tome and Principe. It combines the analysis and policy recommendations from a public expenditure review (PER), a country financial accountability assessment (CFAA), and a country procurement assessment review (CPAR). The goal of the report is to identify the major challenges facing the country in the prepetroleum era (the next three to five years) in public finance management (including public enterprises) as it attempts to implement its National Poverty Reduction Strategy (NPRS) with a tight resource envelope. This executive summary presents recent economic developments and fiscal sustainability analysis that takes into account petroleum and no-petroleum scenarios, with corresponding analysis on which of the Millennium Development Goals (MDGs) are reachable. The summary reports on revenue and expenditure performance since 2000-01, issues related to the implementation of the public investment program (PIP) and its coordination with the NPRS, and the budget process, including findings from the Health PER, which highlights a lack of allocative efficiency. The summary reports on the financial fragility of state-owned enterprises (SOEs) and the possible fiscal consequences for the central budget, especially regarding the implicit subsidies and tax breaks to (and the hypothetical tariff increases of) the electricity and water company. The summary of reports on the status of the public finance management system (budget preparation, execution, control, governance, and human resources) and the reform process that may address many of the concerns it rises. Finally, the summary presents the findings related to the procurement process, including the legislative and regulatory framework, institutional framework and management capacity, procurement operations and market practices, and integrity and transparency of the system.
Democratic Republic of São Tomé and Príncipe : Country Integrated Fiduciary Assessment, Volume 1. Executive Summary
(Washington, DC, 2007-06) World Bank
This Integrated Fiduciary Assessment is the first of its kind for Sao Tome and Principe. It combines the analysis and policy recommendations from a public expenditure review (PER), a country financial accountability assessment (CFAA), and a country procurement assessment review (CPAR). The goal of the report is to identify the major challenges facing the country in the prepetroleum era (the next three to five years) in public finance management (including public enterprises) as it attempts to implement its National Poverty Reduction Strategy (NPRS) with a tight resource envelope. This executive summary presents recent economic developments and fiscal sustainability analysis that takes into account petroleum and no-petroleum scenarios, with corresponding analysis on which of the Millennium Development Goals (MDGs) are reachable. The summary reports on revenue and expenditure performance since 2000-01, issues related to the implementation of the public investment program (PIP) and its coordination with the NPRS, and the budget process, including findings from the Health PER, which highlights a lack of allocative efficiency. The summary reports on the financial fragility of state-owned enterprises (SOEs) and the possible fiscal consequences for the central budget, especially regarding the implicit subsidies and tax breaks to (and the hypothetical tariff increases of) the electricity and water company. The summary of reports on the status of the public finance management system (budget preparation, execution, control, governance, and human resources) and the reform process that may address many of the concerns it rises. Finally, the summary presents the findings related to the procurement process, including the legislative and regulatory framework, institutional framework and management capacity, procurement operations and market practices, and integrity and transparency of the system.