Gambia : Country Financial Accountability Assessment

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collection.link.56
https://openknowledge.worldbank.org/handle/10986/2164
collection.name.56
Country Financial Accountability Assessment
dc.contributor.author
World Bank
dc.date.accessioned
2013-07-01T22:14:56Z
dc.date.available
2013-07-01T22:14:56Z
dc.date.issued
2003-06
dc.date.lastModified
2017-12-14T08:50:22Z
dc.description.abstract
In the Gambia, effective public financial management is promoted through a reasonably sound budget framework. However, there are a number of serious weaknesses, which create a high level of fiduciary risk. (Appendix 1 of this report.) Fiduciary risk means here that there is a risk that resources are not accounted for properly, that they are not used for intended purposes and that expenditure does not represent value for money. There are also risks associated with the governance environment. These weaknesses include poor resource allocation, non-compliance, limited execution, inadequate monitoring and scrutiny, insufficient capacity, lack of enforcement, non-transparency, and poor parliamentary oversight. The Government's pledge to strengthen governance needs to be translated into measures to address these weaknesses. This report recommends the following recommendations for providing evidence that significant progress has been made towards the fundamental benchmarks in public financial management: 1) Strengthen linkages between policies and budget expenditures through updating sectoral public expenditure reviews (PERs) for education, health, and agriculture & natural resources, and completing two new PERs in the infrastructure (transportation) and local government sectors. 2) Provide spending departments with indicative resource envelopes beyond the coming month/quarter to facilitate their planning and management. 3) Update the accounting records (including bank reconciliations), immediate address concerns with information technology systems (OMICRON, WANG) and urgently close the annual accounts. 4) Issue audit opinions on financial statements for 1991-1999.
en
dc.identifier
http://documents.worldbank.org/curated/en/2003/06/2480790/gambia-country-financial-accountability-assessment
dc.identifier.uri
http://hdl.handle.net/10986/14343
dc.language
English
dc.language.iso
en_US
dc.publisher
Washington, DC
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo/
dc.subject
ACCOUNT
dc.subject
ACCOUNTABILITY
dc.subject
ACCOUNTANCY
dc.subject
ACCOUNTANTS
dc.subject
ACCOUNTING DOCUMENTS
dc.subject
ACCOUNTING RECORDS
dc.subject
ACCOUNTING STANDARDS
dc.subject
ADJUSTMENT LENDING
dc.subject
AGGREGATE FISCAL DISCIPLINE
dc.subject
ALLOCATION OF RESOURCES
dc.subject
ANTI-CORRUPTION
dc.subject
AUDITING
dc.subject
AUDITING PROFESSION
dc.subject
AUDITING STANDARDS
dc.subject
AUDITORS
dc.subject
AUDITS
dc.subject
AUTHORITY
dc.subject
AUTHORIZATION
dc.subject
BANK ACCOUNTS
dc.subject
BUDGET CLASSIFICATION
dc.subject
BUDGET ESTIMATES
dc.subject
BUDGET EXECUTION
dc.subject
BUDGET EXPENDITURES
dc.subject
BUDGET FORMULATION
dc.subject
BUDGET MANAGEMENT
dc.subject
BUDGET PROCESS
dc.subject
BUDGET SYSTEM
dc.subject
BUDGETARY PROCESS
dc.subject
BUDGETING
dc.subject
CENTRAL GOVERNMENT
dc.subject
CIVIL SERVICE
dc.subject
CONSTITUENCIES
dc.subject
CONSTITUTION
dc.subject
COUNCILS
dc.subject
CREDIT CONTROL
dc.subject
DEBT
dc.subject
DEBT RELIEF
dc.subject
DEBT SERVICE
dc.subject
DECISION-MAKING
dc.subject
DECISION-MAKING PROCESS
dc.subject
EXECUTION
dc.subject
EXPENDITURE
dc.subject
FINANCIAL ACCOUNTABILITY
dc.subject
FINANCIAL MANAGEMENT
dc.subject
FINANCIAL PLANNING
dc.subject
FINANCIAL REPORTING
dc.subject
FINANCIAL STATEMENTS
dc.subject
FINANCIAL STATISTICS
dc.subject
FINANCIAL SUPPORT
dc.subject
FISCAL
dc.subject
GOVERNMENT ACCOUNTING
dc.subject
GOVERNMENT AGENCIES
dc.subject
GOVERNMENT FINANCE
dc.subject
GOVERNMENT INFORMATION
dc.subject
GOVERNMENT SALARIES
dc.subject
GOVERNMENT SYSTEMS
dc.subject
HOUSING
dc.subject
HOUSING FINANCE
dc.subject
HUMAN RESOURCE
dc.subject
HUMAN RESOURCE MANAGEMENT
dc.subject
INSTITUTIONAL FRAMEWORK
dc.subject
INTERNAL AUDIT
dc.subject
INTERNAL AUDIT FUNCTION
dc.subject
LAWS
dc.subject
LEGISLATION
dc.subject
LEGISLATIVE FRAMEWORK
dc.subject
LEGISLATIVE OVERSIGHT
dc.subject
LEGISLATURE
dc.subject
LOCAL GOVERNMENT
dc.subject
NATIONAL ACCOUNTS
dc.subject
NATIONAL BUDGET
dc.subject
NATIONALS
dc.subject
NATURAL RESOURCES
dc.subject
PAYROLL
dc.subject
PORTS
dc.subject
PRIVATE SECTOR
dc.subject
PROCUREMENT
dc.subject
PROVISIONS
dc.subject
PUBLIC ACCOUNTABILITY
dc.subject
PUBLIC ADMINISTRATION
dc.subject
PUBLIC ENTERPRISES
dc.subject
PUBLIC EXPENDITURE
dc.subject
PUBLIC EXPENDITURE MANAGEMENT
dc.subject
PUBLIC EXPENDITURE REVIEW
dc.subject
PUBLIC EXPENDITURE REVIEWS
dc.subject
PUBLIC EXPENDITURES
dc.subject
PUBLIC FINANCE
dc.subject
PUBLIC FUNDS
dc.subject
PUBLIC RESOURCES
dc.subject
PUBLIC SECTOR
dc.subject
PUBLIC SECTOR ACCOUNTING
dc.subject
PUBLIC TRANSPORTATION
dc.subject
QUALITY CONTROL
dc.subject
RESOURCE ALLOCATION
dc.subject
RESOURCE ALLOCATIONS
dc.subject
SOCIAL WELFARE
dc.subject
SUBSIDIARY
dc.subject
TECHNICAL ASSISTANCE
dc.subject
TRANSPARENCY ALLOCATION OF RESOURCES
dc.subject
COMPLIANCE
dc.subject
INSTITUTIONAL CAPACITY
dc.subject
ENFORCEMENT POWERS
dc.subject
PARLIAMENTARY SYSTEM
dc.subject
LEGISLATIVE OVERSIGHT
dc.subject
PUBLIC FINANCE
dc.subject
FINANCIAL PLANNING
dc.subject
BUDGET MONITORING
dc.subject
BUDGET IMPLEMENTATION
dc.subject
AID COORDINATION
dc.subject
FINANCIAL REPORTING STANDARDS
dc.subject
GOVERNMENT ACCOUNTING
dc.subject
INFORMATION TECHNOLOGY
dc.subject
RECORDS MANAGEMENT
dc.subject
HUMAN RESOURCES DEVELOPMENT
dc.subject
AUDITING
dc.subject
ACCESS TO INFORMATION
dc.subject
CORRUPTION
dc.subject
NONGOVERNMENTAL ORGANIZATIONS
dc.subject
PUBLIC EXPENDITURES FOR EDUCATION
dc.subject
PUBLIC EXPENDITURES FOR HEALTH
dc.subject
GOVERNMENT SPENDING POLICY
dc.title
Gambia : Country Financial Accountability Assessment
en
okr.crosscuttingsolutionarea
Public-Private Partnerships
okr.doctype
Economic & Sector Work :: Country Financial Accountability Assessment
okr.doctype
Economic & Sector Work
okr.docurl
http://documents.worldbank.org/curated/en/2003/06/2480790/gambia-country-financial-accountability-assessment
okr.globalpractice
Finance and Markets
okr.globalpractice
Governance
okr.globalpractice
Trade and Competitiveness
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000094946_03081404004342
okr.identifier.internaldocumentum
2480790
okr.identifier.report
26046
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2003/08/23/000094946_03081404004342/Rendered/PDF/multi0page.pdf
en
okr.region.administrative
Africa
okr.region.country
Gambia, The
okr.sector
Public Administration, Law, and Justice :: General public administration sector
okr.topic
Private Sector Development :: Business Environment
okr.topic
Banks and Banking Reform
okr.topic
Governance :: National Governance
okr.topic
Private Sector Development :: Business in Development
okr.topic
Public Sector Economics and Finance
okr.topic
Finance and Financial Sector Development
okr.unit
AFT: QK Financial Management (AFTFM)
okr.volume
1

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