Publication: Mozambique PFM for Results Program : Annex 5. Integrated Fiduciary Systems Assessment

Thumbnail Image
Files in English
English PDF (359.76 KB)
158 downloads

English Text (62.96 KB)
29 downloads
Date
2014-01
ISSN
Published
2014-01
Author(s)
World Bank
Abstract
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.
Citation
World Bank. 2014. Mozambique PFM for Results Program : Annex 5. Integrated Fiduciary Systems Assessment. © Washington, DC. http://hdl.handle.net/10986/20069 License: CC BY 3.0 IGO.
Report Series
Other publications in this report series
Journal
Journal Volume
Journal Issue
Associated URLs
Associated content
Citations