Publication: Ethiopia : Country Financial Accountability Assessment, Volume 2. Detailed Reports
Date
2003-09-04
ISSN
Published
2003-09-04
Author(s)
World Bank
Abstract
The CFAA examined the means by which the
Federal Government of Ethiopia intends to improve the
management of resources to enhance sustainable economic
growth and reduce poverty. There are many challenges but the
likelihood that Ethiopia will receive substantial assistance
in the coming years means that, in order to maximize this
opportunity, financial accountability issues and the
exercise of fiduciary responsibilities in line with
development goals are a priority. A key theme in the
exercising of this fiduciary responsibility is to ensure
that not only are the issues addressed at Federal level, but
with the increasing devolution of fiscal responsibilities to
'Regions of Responsibility', that strengthening of
financial accountability systems also occurs at the Regional
level. Of particular emphasis will be the human capacity
issues that decentralization initiatives have emphasized,
which are in addition to technical considerations in systems
for budgeting, accounting and financial reporting. Progress
has been made in some areas over the last two years,
particularly through the Expenditure Management Control
Programme of the Ministry of Finance and Economic
Development (MoFED) with the support of USAID. However, in
the context of wider needs, there is still a considerable
series of initiatives and tasks ahead for the Government.
The CFAA was undertaken at a point in time when major
transition was underway within the public expenditure
management process in Ethiopia. Some of the issues
identified are undoubtedly influenced by the fact that this
change was taking place. The CFAA is presented in nine
chapters. Following the introduction, Chapter 2 focuses on
the work of the federal government and looks at public
sector budgeting, accounting and reporting, and internal
controls. Chapter 3 addresses public sector oversight
arrangements and looks at the Office of the Federal Auditor
General, Parliament and the newly established Federal Ethics
and Anti-Corruption Commission. There is also a very brief
examination of the issue of public access to information.
Chapter 4 analyses the fiduciary risks at the federal level.
With the increasing autonomy of regional governments,
Chapter 5 focuses exclusively on this area using the
assessments undertaken in four regions as a basis. This is
followed by an analysis of the fiduciary risks at the
regional level in Chapter 6. Chapter 7 deals with
nongovernmental and community based organizations
(NGOs/CBOs) and Chapter 8 the private sector. Finally,
Chapter 9 addresses the skills and structural issues with
regard to the accountancy profession in Ethiopia.
Link to Data Set
Citation
“World Bank. 2003. Ethiopia : Country Financial Accountability Assessment, Volume 2. Detailed Reports. © Washington, DC. http://hdl.handle.net/10986/14702 License: CC BY 3.0 IGO.”