Integrated Fiduciary Assessment
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Publication
Rwanda Transformation of Agriculture Sector, Phase 3 : Integrated Fiduciary Assessment Report
(Washington, DC, 2014-10-09)An Integrated Fiduciary Assessment (IFA) was conducted for the proposed Transformation of Agriculture Sector Program Phase-3 (PSTA 3) Program-for-Results (PforR) operation. The assessment used the DRAFT Guidance Notes on Program-for-Results Operations and Requirements of OP/BP 9.00, Program for Results, (PforR). The OECD-DAC four pillars approach was also used to define the inherent risks in the procurement environment. The assessment covered the institutions directly responsible for the program, namely: Ministry of Agriculture and Animal Resources (MINAGRI), Rwanda Agriculture Board (RAB), and National Agriculture Export Board (NAEB); Rwanda Public Procurement Authority (RPPA); National Public Prosecution Authority (NPPA); Office of the Ombudsman (OM); Office of the Auditor General (OAG); and one District Council from each of the four provinces based on the size of budget transfers and population. The assessment also involved discussions with key nonstate actors and stakeholders, including the Private Sector Federation and member confederations, Transparency International (TI) Rwanda chapter, and the National Cooperatives Confederation of Rwanda. -
Publication
Integrated Fiduciary Systems Assessment : Ethiopia ULGDP II Program for Results
(Washington, DC, 2014-03-18)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. -
Publication
Mozambique PFM for Results Program : Annex 5. Integrated Fiduciary Systems Assessment
(Washington, DC, 2014-01)In preparation for the Public Financial Management (PFM) for Results Program, a Fiduciary Systems Assessment (FSA) covering financial management (FM), procurement, and fraud and corruption was conducted. The principles governing fiduciary management for Program-for-Results are set out in OP 9.00. In line with the PforR Guidance Note, the FSA reviews the adequacy of the applicable rules, procedures, and oversight mechanisms for the Program and the effectiveness of their implementation by the concerned agencies (including both the capacity and the performance). The conclusion of the assessment is that the Program fiduciary systems meet OP 9.00 requirements, and provide a reasonable basis for this PforR operation. However, the current risk-rating is substantial, which requires specific mitigation measures. -
Publication
Republic of South Sudan : Country Integrated Fiduciary Assessment Southern Sudan, Volume 3. South Sudan Procurement Assessment Report
(Washington, DC, 2013-06)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. -
Publication
Kenya National Safety Net Program for Results : Integrated Fiduciary Assessment
(Washington, DC, 2013)The Government of Kenya (GoK) has a number of well-established social insurance schemes and safety net programs, but their coverage has tended to be low and their effectiveness limited. The coverage of cash transfer programs has grown significantly but remains low in comparison with the size of the population in need. This assessment uses the draft guidance notes on Program-for-Results (PforR) operations prepared by the Operations Policy and Country Services (OPCS) department of the World Bank. The assessment reviews the fiduciary aspects of the government's national safety net program. According to this assessment, the strengths include: (i) sector-wide planning and budgeting through the Sector Working Groups (SWGs), the Medium-term Planning (MTP) framework, and the Medium-term Expenditure Framework (MTEF); (ii) increasing computerization through the Integrated Financial Management Information System (IFMIS); (iii) current efforts to develop and roll out a single registry linked to the Management Information Systems (MISs) for the five cash transfer programs; (iv) the ongoing development and intended roll out of program MISs for the Cash transfer (CT) programs implemented by the department of gender and social development in the Ministry of Gender, Children, and Social Development (MGCSD); (v) the upgrading of the MIS for the CT for Orphans and Vulnerable Children (CT-OVC) and the Hunger Safety Net Programme (HSNP); (vi) independent external audit arrangements by the Kenya National Audit Office (KENAO); and (vii) the fact that the procurement performance of the CT programs will have little or no impact on the implementation of the program. This paper is structured as follows: chapter one gives background and the program's institutional arrangements; chapter two presents program's fiduciary performance and significant fiduciary risks; chapter three focuses on fraud and corruption; chapter four gives institutional arrangements; and chapter five presents mitigating measures. -
Publication
Fiduciary Systems Assessment : Ethiopia Health MDG Support - Program for Results
(Washington, DC, 2012-10-29)This health millennium development goals (MDGs) program for results (PforR) operation contributes to Ethiopia's fourth health sector development program (HSDP-IV) objectives by disbursing against achievement of a subset of its key results. MDG performance fund (PF) supports a sub set of key priorities for HSDP-IV. The three areas that the MDG PF supports are: (i) maternal health, (ii) child health, and (iii) strengthening health systems. The presented P4R operation will provide 100 million dollars International Development Association (IDA) funding for the MDG PF provided agreed results have been achieved and have been verified. The IDA credit will be complemented by a United States (U.S.) 20 million dollars grant under the health results innovation trust fund (HRITF). The assessment examined program expenditure framework to determine whether it is comprehensive, clearly defined, and determination whether it is part of the borrower's budget and financial management processes. It also focused on key elements of program procurement arrangements. The key risks identified by the integrated fiduciary systems assessment arise from the performance of the pharmaceutical fund and supply agency (PFSA), which is critical for PforR operation, and responsible for procuring and distributing most of the health products required for producing the results. The assessment concludes that the examined program financial management and procurement systems are adequate to provide reasonable assurance that the financing proceeds will be used for intended purposes, with due attention to principles of economy, efficiency, effectiveness, transparency, and accountability and for safeguarding program assets. -
Publication
Republic of South Sudan : Country Integrated Fiduciary Assessment Southern Sudan, Volume 1. Main Report
(Washington, DC, 2012-06)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. -
Publication
Democratic Republic of São Tomé and Príncipe : Country Integrated Fiduciary Assessment, Volume 3. Country Procurement Assessment
(Washington, DC, 2007-06)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. -
Publication
The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 4. Country Procurement Assessment Report
(Washington, DC, 2004-06-15)The Uganda Country Integrated Fiduciary Assessment (CIFA) consolidates (in five volumes) the results, and recommendations of various diagnostic processes, including the Public Expenditure Review (PER), the Country Financial Accountability Assessment (CFAA), the Country Procurement Assessment report (CPAR), the Tracking Poverty, Reducing Spending Assessment, and the Local Government Integrated Fiduciary Assessment (LGIFA). This integrated approach is designed to address comprehensively the budgetary, financial accountability, and transparency challenges that Uganda is facing. CIFA marks a first step toward adopting a single standard assessment of Uganda's public financial management (PFM) systems for all levels of government. The report provides the Government of Uganda (GoU), its development partners (DPs), and other stakeholders with a candid review of the public sector challenges, and an assessment of the key fiduciary risks, and opportunities for corrupt practices. Fiduciary risk is defined as the risk that expenditure is not properly accounted for, that it is not used for its intended purposes, and that it does not represent value for money (VFM). The assessment shows that in the last four years the GoU has made significant progress in strengthening, and updating the legal framework, and regulatory environment for PFM, thus reducing the risk associated with a lack of clear rules and regulations. In addition, the GoU has reduced the fiduciary risks associated with poor budget formulation, and preparation through the PER process. The quality of information provided in the annual accounts also has improved. Notwithstanding, there remains high fiduciary risk, associated with: the enforcement of procurement, and payroll rules and procedures; the incompleteness of data on debt and contingent liabilities; weak independent oversight; and, the timeliness and effectiveness of legislative and public scrutiny. The Local Government Integrated Fiduciary Assessment (LGIFA) highlights the considerable progress made over the last decade in providing services at the local level; from this base, however, it notes with concern that the budgeting and planning processes at LGs are poor at articulating specific local needs within overall national objectives, and policies. The assessment also raises concerns over the ability, desire, and willingness of local residents, and politicians to hold their administrations to account for their performance. -
Publication
Zambia - Public Expenditure Management and Financial Accountability Review : Country Procurement Assessment Review, Annex
(Washington, DC, 2003-11)The challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption campaign of the new Government, and the renewed interest by Parliament in governance issues, and accountability have all been encouraging steps. Nevertheless, for Zambia to assure that public accountability is enduring, and not dependent upon the Government of the day, it must take steps to strengthen institutions of the State that can provide public oversight, and that promote basic checks and balances. This report provides a very detailed analysis of the country's PEM, and accountability processes. Yet, many of the recommendations are not new, but have been cited in previous reports of the Bank, and/or other donors. Effective implementation of public sector reforms will likely remain a challenge in Zambia. The limited capacity of Government suggests the need to target a few major aspects of public finance, and to address them persistently: improving compliance with existing regulations; strengthening the oversight institutions of the State; promoting public access to information; and, rebuilding information management, and reporting systems. The report also deals with the second objective of the Poverty Reduction Strategy Paper (PRSP), i.e., with ways and methods by which the Government can ensure efficient, equitable, and transparent management of public resources. It also focuses on the dimension of governance, i.e., the effectiveness of government to be able to provide public services. The specific objectives of the report are to: (a) provide a comprehensive and integrated assessment of Zambia's overall fiduciary risk, i.e., budget management, financial systems and auditing, and public procurement; (b) document PEM reforms progress to-date, and challenges facing Zambia; and, (c) develop a realistic action plan, outlining short and medium term remedial measures, which the Government should implement with donor support.