Publication:
Tunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Report

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dc.contributor.authorWorld Bank
dc.date.accessioned2014-09-09T15:18:39Z
dc.date.available2014-09-09T15:18:39Z
dc.date.issued2014-06-26
dc.description.abstractAs part of the preparation of the Tunisia Urban and Local Governance Program (ULGP) using the Program for Results (PforR) instrument of the World Bank, the Bank task team carried out a Fiduciary Systems Assessment (FSA) of the Program in accordance with OP/BP 9.0. Based on the findings of the FSA, it is concluded that Program Fiduciary Systems have the capabilities to provide reasonable assurance that the financing proceeds will be used for intended purposes. However considering the existing weaknesses in Program Fiduciary systems, the residual fiduciary risk rating for the Program is rated as Substantial. The Program will finance a portion of the Government of Tunisia s (GoT) existing program for financing municipal service delivery that involves a combination of Capital Grants, and Loans in addition to the Own Source Revenues generated by the municipalities themselves. The PforR Program intends to reform the system of Capital Grants by making it predictable and based on an allocation formula that is principle based and transparent. It has been agreed with client counterparts that GoT will issue a Decree prior to the start of the Program that will spell out the design and operating rules of the reformed capital grant. Indicative allocations for Capital Grants will be included in the Five Year Plans and indicative allocations will be provided by MoEF in advance of the annual plan preparations. The budget allocations for Capital Grants will be transferred from the Treasury Current Account at the Central Bank (BCT) to the Caisse des Prêts et de Soutien des Collectivités Locales (CPSCL) (referred to as the Caisse), who will act as the Program Manager for the ULGP. Caisse will in turn transfer the grant funds to municipalities in accordance with the operating rules for the Unconditional and Conditional Capital Grants. Preliminary assessment of the Program expenditure framework shows that in addition to the changes in the design of the Capital grant through the proposed decree, additional steps such as publishing the indicative allocations of capital grants in advance and reforming the existing system of multiple ex-ante checks and controls into a coordinated system of ex-post controls are necessary for the efficient implementation of the proposed Program.en
dc.identifierhttp://documents.worldbank.org/curated/en/2014/06/19902654/tunisia-urban-development-local-governance-program-fiduciary-systems-assessment-report
dc.identifier.doi10.1596/19995
dc.identifier.urihttps://hdl.handle.net/10986/19995
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCESS TO INFORMATION
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANT
dc.subjectACCOUNTING
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING STANDARDS
dc.subjectACCRUAL ACCOUNTING
dc.subjectALLOCATION OF CAPITAL
dc.subjectANTI-CORRUPTION
dc.subjectANTICORRUPTION
dc.subjectARREARS
dc.subjectASSETS
dc.subjectAUDITING
dc.subjectAUDITOR
dc.subjectAUTHORITY
dc.subjectAUTONOMOUS AGENCY
dc.subjectAUTONOMY
dc.subjectBANK ACCOUNT
dc.subjectBANK ACCOUNTS
dc.subjectBANK FINANCING
dc.subjectBID
dc.subjectBIDS
dc.subjectBLACK LISTING
dc.subjectBORROWER
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET FORMULATION
dc.subjectBUDGETARY FRAMEWORK
dc.subjectBUDGETARY RESOURCES
dc.subjectBUDGETING
dc.subjectCAPACITY BUILDING
dc.subjectCAPITAL GRANT
dc.subjectCAPITAL GRANT ALLOCATION
dc.subjectCAPITAL GRANT ALLOCATIONS
dc.subjectCAPITAL GRANT SYSTEM
dc.subjectCAPITAL GRANTS
dc.subjectCAPITAL INVESTMENT
dc.subjectCASH RESERVES
dc.subjectCENTRAL BANK
dc.subjectCENTRAL GOVERNMENT
dc.subjectCHECKS
dc.subjectCITIZEN PARTICIPATION
dc.subjectCITIZENS
dc.subjectCIVIL SOCIETY
dc.subjectCIVIL SOCIETY ORGANIZATION
dc.subjectCIVIL SOCIETY ORGANIZATIONS
dc.subjectCOMMUNITY PARTICIPATION
dc.subjectCOMPETITIVE BIDDING
dc.subjectCOMPLAINT
dc.subjectCOMPLAINTS
dc.subjectCONSTITUTION
dc.subjectCONSTITUTIONAL PROVISION
dc.subjectCORRUPTION
dc.subjectCOUNCILS
dc.subjectCREDIT LINE
dc.subjectCRIMINAL
dc.subjectCRIMINAL LAW
dc.subjectCUSTODY
dc.subjectDEBT
dc.subjectDEBT FINANCING
dc.subjectDEBT MANAGEMENT
dc.subjectDECENTRALIZATION
dc.subjectDECREE
dc.subjectDECREES
dc.subjectDEMOCRACY
dc.subjectDEVELOPMENT BANK
dc.subjectDISBURSEMENT
dc.subjectDISBURSEMENTS
dc.subjectDISCRETION
dc.subjectDUE DILIGENCE
dc.subjectELECTED OFFICIALS
dc.subjectENACTMENT
dc.subjectEQUIPMENT
dc.subjectEXECUTION
dc.subjectEXPENDITURE
dc.subjectEXPENDITURES
dc.subjectEXTERNAL AUDITORS
dc.subjectFIDUCIARY RESPONSIBILITY
dc.subjectFINANCES
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL AUDITS
dc.subjectFINANCIAL FLOWS
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MANAGEMENT SYSTEMS
dc.subjectFINANCIAL MANAGEMENTS
dc.subjectFINANCIAL PLANNING
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL RESOURCES
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCING REQUIREMENTS
dc.subjectFISCAL DECENTRALIZATION
dc.subjectFISCAL SITUATION
dc.subjectFRAUD
dc.subjectFUNDS FLOW
dc.subjectGOOD GOVERNANCE
dc.subjectGOVERNMENT BUDGET
dc.subjectGOVERNMENT BUDGETS
dc.subjectGOVERNMENT DEPARTMENTS
dc.subjectGOVERNMENT LEVEL
dc.subjectGOVERNMENT LEVELS
dc.subjectGOVERNMENT PROGRAMS
dc.subjectGOVERNMENT SYSTEMS
dc.subjectGRANT ALLOCATION
dc.subjectINFORMATION SYSTEM
dc.subjectINSTITUTIONAL ARCHITECTURE
dc.subjectINSTITUTIONAL ARRANGEMENTS
dc.subjectINSTITUTIONAL DEVELOPMENT
dc.subjectINSTITUTIONAL FRAMEWORK
dc.subjectINSTITUTIONAL STRUCTURE
dc.subjectINSTRUMENT
dc.subjectINTEGRITY
dc.subjectINTERGOVERNMENTAL FISCAL RELATIONS
dc.subjectINTERNAL AUDIT
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTIGATION
dc.subjectINVESTIGATIONS
dc.subjectINVESTMENT GRANTS
dc.subjectINVESTMENT PROJECTS
dc.subjectISSUANCE
dc.subjectLACK OF TRANSPARENCY
dc.subjectLAWS
dc.subjectLAWYER
dc.subjectLEGAL AGREEMENT
dc.subjectLENDER
dc.subjectLEVELS OF GOVERNMENT
dc.subjectLEVIES
dc.subjectLIABILITY
dc.subjectLOAN
dc.subjectLOAN AGREEMENT
dc.subjectLOAN APPLICATION
dc.subjectLOAN PROCEEDS
dc.subjectLOCAL GOVERNMENT
dc.subjectLOCAL GOVERNMENT BUDGETS
dc.subjectLOCAL GOVERNMENTS
dc.subjectLOCAL INFRASTRUCTURE
dc.subjectLOCAL TAX
dc.subjectMEDIA
dc.subjectMINISTER
dc.subjectMINISTRIES OF FINANCE
dc.subjectMINISTRY OF FINANCE
dc.subjectMONEY LAUNDERING
dc.subjectMUNICIPAL ADMINISTRATION
dc.subjectMUNICIPAL DEVELOPMENT
dc.subjectMUNICIPAL FINANCE
dc.subjectMUNICIPAL INFRASTRUCTURE
dc.subjectMUNICIPAL MANAGEMENT
dc.subjectMUNICIPAL PROCUREMENT
dc.subjectMUNICIPALITIES
dc.subjectMUNICIPALITY
dc.subjectNATIONAL LEVEL
dc.subjectOPERATING COSTS
dc.subjectOWN SOURCE REVENUE
dc.subjectPRESIDENCY
dc.subjectPRIVATE SECTOR
dc.subjectPROCUREMENTS
dc.subjectPROSECUTION
dc.subjectPROVISIONS
dc.subjectPUBLIC
dc.subjectPUBLIC INFORMATION
dc.subjectPUBLIC INSTITUTIONS
dc.subjectPUBLIC OPINION
dc.subjectPUBLIC PROCUREMENT
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTABILITY
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC SERVICE
dc.subjectPUBLIC WORKS
dc.subjectREGULATORY FRAMEWORKS
dc.subjectREPRESENTATIVES
dc.subjectRETURN
dc.subjectREVENUE MOBILIZATION
dc.subjectREVOLUTION
dc.subjectRISK OF CORRUPTION
dc.subjectSANCTIONS
dc.subjectSERVICE DELIVERY
dc.subjectSTATE OWNED ENTERPRISES
dc.subjectTAX REVENUES
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTRANCHES
dc.subjectTRANSPARENCY
dc.subjectTREASURY
dc.subjectURBAN DEVELOPMENT
dc.subjectURBAN SERVICES
dc.titleTunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Reporten
dspace.entity.typePublication
okr.date.disclosure2014-07-31
okr.date.doiregistration2025-05-07T12:35:21.855391Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.docurlhttp://documents.worldbank.org/curated/en/2014/06/19902654/tunisia-urban-development-local-governance-program-fiduciary-systems-assessment-report
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.guid788981468174536737
okr.identifier.externaldocumentum000470435_20140731102107
okr.identifier.internaldocumentum19902654
okr.identifier.report89812
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2014/07/31/000470435_20140731102107/Rendered/PDF/898120WP0P13060ox0385294B00PUBLIC0.pdfen
okr.region.administrativeMiddle East and North Africa
okr.region.countryTunisia
okr.sectorPublic Administration, Law, and Justice :: Sub-national government administration
okr.sectorPublic Administration, Law, and Justice :: Public administration- Water, sanitation and flood protection
okr.sectorWater, sanitation and flood protection
okr.sectorWater, sanitation and flood protection :: Solid waste management
okr.sectorWater, sanitation and flood protection :: General water, sanitation and flood protection sector
okr.themePublic sector governance
okr.themePublic sector governance :: Decentralization
okr.themeUrban development :: Access to urban services and housing
okr.themeUrban development :: Municipal finance
okr.themeUrban development :: Municipal governance and institution building
okr.topicPublic Sector Corruption and Anticorruption Measures
okr.topicBanks and Banking Reform
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPublic Sector Economics
okr.topicGovernance::National Governance
okr.topicPublic Sector Development
okr.volume1 of 1
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