Publication: Côte d’Ivoire - Public Expenditure Management and Financial Accountability Review : Volume 1. Main Report
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2008-11
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2012-06-12
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This review was conducted in Cote d'Ivoire with the goal of establishing the reference situation of the management and system of public finances, including procurement, and facilitating the monitoring of the impact of the reforms to improve the management and efficiency of public policies and their fiduciary framework. The review presents three in-depth analyses. After summarizing the main conclusions and recommendations of the priority measures, the review presents the results of the following analyses: i) public expenditure review, which analyses recent macro-economic and fiscal developments in relation to the budget execution and Cote d'Ivoire's poverty reduction strategy; ii) review of the public financial management system, conducted on the basis of the findings of the "Public Financial Management Performance Report" (PFM PR), which constitutes volume two of this review. The PFM PR was prepared using the "Public Financial Management Performance Measurement Framework" established in the context of the partnership under the "Public Expenditure and Financial Accountability" (PEFA) program; and iii) review of the public procurement system prepared on the basis of findings of the "Public Procurement Assessment Report". This report, which constitutes three volumes of this review, was prepared according to the methodology for assessment of national procurement systems approved by the Organization of Economic Cooperation and Development (OECD's) Development Assistance Committee (DAC). At the end of each review, the report proposes an exhaustive action plan of corrective measures for enhancing the efficiency and transparency in the use of government resources and improving the public finance management system and the quality of procurement.
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“World Bank. 2008. Côte d’Ivoire - Public Expenditure Management and Financial Accountability Review : Volume 1. Main Report. © World Bank. http://hdl.handle.net/10986/7860 License: CC BY 3.0 IGO.”
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Publication Côte d’Ivoire - Public Expenditure Management and Financial Accountability Review : Volume 3. Public Procurement Assessment Report(Washington, DC, 2008-11)This review was conducted in Cote d'Ivoire with the goal of establishing the reference situation of the management and system of public finances, including procurement, and facilitating the monitoring of the impact of the reforms to improve the management and efficiency of public policies and their fiduciary framework. The review presents three in-depth analyses. After summarizing the main conclusions and recommendations of the priority measures, the review presents the results of the following analyses: i) public expenditure review, which analyses recent macro-economic and fiscal developments in relation to the budget execution and Cote d'Ivoire's poverty reduction strategy; ii) review of the public financial management system, conducted on the basis of the findings of the "Public Financial Management Performance Report" (PFM PR), which constitutes volume two of this review. The PFM PR was prepared using the "Public Financial Management Performance Measurement Framework" established in the context of the partnership under the "Public Expenditure and Financial Accountability" (PEFA) program; and iii) review of the public procurement system prepared on the basis of findings of the "Public Procurement Assessment Report". This report, which constitutes three volumes of this review, was prepared according to the methodology for assessment of national procurement systems approved by the Organization of Economic Cooperation and Development (OECD's) Development Assistance Committee (DAC). At the end of each review, the report proposes an exhaustive action plan of corrective measures for enhancing the efficiency and transparency in the use of government resources and improving the public finance management system and the quality of procurement.Publication Cote d'Ivoire - Strengthening Public Expenditure Management and Controls : Public Expenditure Review(Washington, DC, 2003-12-16)Cote d'Ivoire has witnessed unprecedented instability since 1999 and political tensions culminated in the civil conflict in 2002; while the war seems over, reconciliation has not been easy. The conflict resulted in a massive economic and social impact, affecting the entire sub-region. In July 2003, the respective militaries had signed a formal declaration of the end of war. An amnesty law was passed, overcoming a major roadblock to the disarmament process. Furthermore, there is agreement on a number of elements of the demobilization and disarmament process. Also, during April-August, despite difficulties, the government of national reconciliation has shown that various parties could work together to implement the peace accord. The authorities would like to lay the foundation for a speedy recovery when the peace process is fully consolidated. To set the stage for accelerated recovery, a key policy challenge in Cote d'Ivoire is improving public expenditure management, transparency and controls. This report provides a preliminary and selective analysis of key post-conflict public expenditure management issues facing the new government. This report is primarily an operational document, envisaged to advance the dialogue with the authorities and help strengthen post-conflict public expenditure management and speed the delivery of emergency assistance. It will soon be followed by a companion volume with a more traditional analysis of the structure and efficiency of public expenditures and the social impact. 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It does not however, intend to suggest an accurate, final allocation of public resources, though it facilitates implementation of action plans that reinforce the Government's reform agenda. Within the context of the Country Assistance Strategy (CAS), this CFAA supports the technical and financial partnerships which contribute to the economic, and financial reforms being implemented in the country, and, is an integral part of the Heavily Indebted Poor Countries (HIPC) initiative. One concern is risk evaluation involving the public sector and their partners in budget formulation, preparation, and implementation. Of critical importance is the improvement of public financial management, namely within: external financing; budget preparation and implementation, including internal controls; public accounting and reporting practices; treasury management practices; and wage controls. The CFAA proposes recommendations, and actions to be taken, primarily focusing on building capacity, and strengthening human resources, and, outlines the need to establish concerted efforts, supported by technical, and financial partners, towards integrated investment projects that allow public expenditures - based on a strong budget support - in particular, for social action programs. The first volume contains the main report describing and analyzing the public financial management in Senegal and the private sector accounting profession and NGOs. The second volume contains annexes and is presented only in French.Publication United Republic of Tanzania - Public Expenditure Review FY02 : Report on Fiscal Developments and Public Expenditure Management Issues(Washington, DC, 2002-05)This Public Expenditure Review (PER) examines the overall fiscal discipline, which after targeting, and achieving recurrent surpluses by FY99, the targets for FY01 were set to provide scope for financing of priority sector activities under the Poverty Reduction Strategy, and accommodate increased foreign inflows in the form of program grants. However, recurrent deficits in FY01, and, the target for FY02, delivered a recurrent deficit of 2.5 percent of GDP. Nonetheless, these deficits are within the sustainability thresholds indicated by recent analyses of fiscal, and debt sustainability, and remain compatible with continued macroeconomic stability. The report also looks at the introduction of cash flow planning, and the innovation introduced with the public finance act, to then analyze the government resources, and expenditures, which overall, expenditures on the key priority areas increased, exceeding the additional debt relief available through the enhanced Heavily Indebted Poor Countries (HIPC) Initiative. The report subsequently focuses on two main sources of fiscal risks, namely, on public enterprise debts and retrenchment costs associated with privatization; and, on extra-budgetary commitments related to procurement. Containment of fiscal risks, and further work should be extended to quantify, and validate parastatal debts covering other resources of fiscal risks, including commitments to privatization. Recommendations include a review of the existing tracking systems to identify information gaps, and recommend how systems can be streamlined, how information flows can be improved, and to clarify roles, and responsibilities of key institutions in this process. Moreover, attention should be paid to both financial reporting, and service delivery, including ways of integrating the two, in addition to identifying links to the poverty monitoring process.
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