Ukraine : 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
2013-08-27T14:46:31Z
dc.date.available
2013-08-27T14:46:31Z
dc.date.issued
2001-10-15
dc.date.lastModified
2021-04-23T14:03:14Z
dc.description.abstract
Ukraine has several strengths, such as an educated workforce, strong bookkeeping skills, and commitment to reforms, and a long-term vision of joining the European Union. In order to strengthen existing public financial accountability, Ukraine will need to build on its strength by undertaking several measures. Experience in many other countries shows that several required changes entail reaching political consensus, reforming existing institutions, or creating new institutions. This suggests that a realistic timetable for improvement in public financial accountability will have to stretch over several years and will depend on strong leadership from the top. The most important areas for action are: bringing revenues under the scope of independent external auditors; introducing the concept of internal audit; strengthening the capacity of the Accounting Chamber to conduct financial statement audits; strengthening the accountability of state owned enterprises; introducing international accounting standards for selected enterprises; adopting international best practices for licensing of audit professionals; and strengthening the disciplinary committee of the Chamber of Auditors to provide effective oversight. Other measures needed are to: train deparmtnetal staff in implementing program budgeting; fully implementing the Budget Code; expediting the implementing of the Treasury modernization project; and implementing standardized automated accounting and reporting systems.
en
dc.identifier
http://documents.worldbank.org/curated/en/2001/10/2011688/ukraine-country-financial-accountability-assessment-cfaa
dc.identifier.uri
http://hdl.handle.net/10986/15365
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
LEGAL FRAMEWORK
dc.subject
INSTITUTIONAL FRAMEWORK
dc.subject
EXTERNAL AUDITORS
dc.subject
INTERNAL AUDITING
dc.subject
CAPACITY BUILDING
dc.subject
FINANCIAL STATEMENTS
dc.subject
ACCOUNTING & REPORTING
dc.subject
PUBLIC ENTERPRISES
dc.subject
STAFF TRAINING
dc.subject
PROGRAM BUDGETING
dc.subject
BUDGET LAW & LEGISLATION
dc.subject
MODERNIZATION
dc.subject
AUTOMATION
dc.subject
REPORTING SYSTEMS
dc.subject
MANAGEMENT INFORMATION SYSTEMS
dc.subject
REGULATORY AGENCY
dc.subject
BUSINESS LAW
dc.subject
LEGAL REFORM
dc.subject
CORPORATE GOVERNANCE
dc.subject
HIRING PRACTICIES ACCOUNT
dc.subject
ACCOUNTANTS
dc.subject
ACCOUNTING
dc.subject
ACCOUNTING POLICIES
dc.subject
ACCOUNTING RECORDS
dc.subject
ACCOUNTING SOFTWARE
dc.subject
ACCOUNTING STANDARDS
dc.subject
ACCOUNTS
dc.subject
ACCOUNTS PAYABLE
dc.subject
ACCOUNTS RECEIVABLE
dc.subject
APPROPRIATIONS
dc.subject
AUDIT REPORTS
dc.subject
AUDITING
dc.subject
AUDITING PROFESSION
dc.subject
AUDITORS
dc.subject
AUTHORITY
dc.subject
AUTHORIZATION
dc.subject
BANK ACCOUNTS
dc.subject
BANKING SYSTEM
dc.subject
BILLS
dc.subject
BOOKKEEPING
dc.subject
BORROWING
dc.subject
BUDGET APPROPRIATIONS
dc.subject
BUDGET CLASSIFICATION
dc.subject
BUDGET ESTIMATES
dc.subject
BUDGET EXECUTION
dc.subject
BUDGET IMPLEMENTATION
dc.subject
BUDGET PROCESS
dc.subject
BUDGET REVENUES
dc.subject
BUDGET SYSTEM
dc.subject
BUDGET SYSTEMS
dc.subject
BUDGETARY ALLOCATIONS
dc.subject
BUDGETARY FUNDS
dc.subject
BUDGETARY INSTITUTIONS
dc.subject
BUDGETARY PROCESS
dc.subject
BUDGETARY RESOURCES
dc.subject
BUDGETARY SPENDING
dc.subject
BUDGETARY SYSTEMS
dc.subject
CABINET OF MINISTERS
dc.subject
CAPITAL BUDGETING
dc.subject
CAPITAL MARKETS
dc.subject
CAPITAL PROJECTS
dc.subject
CASH COLLECTIONS
dc.subject
CASH FLOWS
dc.subject
CASH MANAGEMENT
dc.subject
CENTRAL GOVERNMENT
dc.subject
CENTRALIZATION
dc.subject
CITIZENS
dc.subject
CIVIL SERVICE
dc.subject
COMMERCIAL BANKS
dc.subject
CONSTITUTION
dc.subject
CONTRACTORS
dc.subject
CORPORATE GOVERNANCE
dc.subject
COUNCILS
dc.subject
DEBT
dc.subject
DEBT RESTRUCTURING
dc.subject
DECISION-MAKERS
dc.subject
DECREE
dc.subject
DECREES
dc.subject
DEFICITS
dc.subject
DEMOCRACY
dc.subject
DEPOSITS
dc.subject
DISCIPLINARY COMMITTEE
dc.subject
EMPLOYMENT
dc.subject
ENACTMENT
dc.subject
EXECUTIVE POWER
dc.subject
EXPENDITURE MANAGEMENT
dc.subject
EXPENDITURES
dc.subject
EXTERNAL AUDITORS
dc.subject
FINANCIAL ACCOUNTABILITY
dc.subject
FINANCIAL ACCOUNTING
dc.subject
FINANCIAL AUDITS
dc.subject
FINANCIAL INFORMATION
dc.subject
FINANCIAL INSTITUTIONS
dc.subject
FINANCIAL MANAGEMENT
dc.subject
FINANCIAL MANAGEMENT SYSTEMS
dc.subject
FINANCIAL REPORTING
dc.subject
FINANCIAL REPORTS
dc.subject
FINANCIAL STATEMENTS
dc.subject
FISCAL
dc.subject
FISCAL TRANSPARENCY
dc.subject
FISCAL YEAR
dc.subject
FOREIGN INVESTORS
dc.subject
GOVERNMENT FINANCE
dc.subject
GOVERNMENT GUARANTEES
dc.subject
GOVERNMENTAL ORGANIZATION
dc.subject
GROSS DOMESTIC PRODUCT
dc.subject
HUMAN RESOURCE
dc.subject
HUMAN RESOURCE MANAGEMENT
dc.subject
IMPEACHMENT
dc.subject
INSTITUTIONAL FRAMEWORK
dc.subject
INSURANCE
dc.subject
INTERNAL AUDIT
dc.subject
INTERNAL CONTROLS
dc.subject
INTERNAL SECURITY
dc.subject
INTERNATIONAL ACCOUNTING STANDARDS
dc.subject
INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subject
INVENTORY
dc.subject
LARGE CITIES
dc.subject
LAWS
dc.subject
LEASED ASSETS
dc.subject
LEGISLATIVE OVERSIGHT
dc.subject
LEGISLATIVE POWER
dc.subject
LEGISLATURE
dc.subject
LOCAL GOVERNMENTS
dc.subject
MANAGEMENT ACCOUNTING
dc.subject
MANAGEMENT ACCOUNTING SYSTEMS
dc.subject
MEMBERS OF PARLIAMENT
dc.subject
MINISTERS
dc.subject
MINISTRY OF FINANCE
dc.subject
PAYMENT SYSTEMS
dc.subject
PENALTIES
dc.subject
POLITICAL CONSENSUS
dc.subject
PRIVATE SECTOR
dc.subject
PROGRAM BUDGETING
dc.subject
PROVISIONS
dc.subject
PUBLIC ACCOUNTABILITY
dc.subject
PUBLIC EXPENDITURE
dc.subject
PUBLIC INSTITUTIONS
dc.subject
PUBLIC RESOURCES
dc.subject
PUBLIC SECTOR
dc.subject
PUBLIC SECTOR ACCOUNTING
dc.subject
REPORTING SYSTEMS
dc.subject
RESOURCE ALLOCATION
dc.subject
RISK OF FRAUD
dc.subject
SEPARATION OF POWERS
dc.subject
SOCIAL INSURANCE
dc.subject
STATE AGENCIES
dc.subject
STATE BUDGET
dc.subject
STATE CONTROL
dc.subject
STATE OWNED ENTERPRISES
dc.subject
TAX
dc.subject
TAX ADMINISTRATION
dc.subject
TAX REVENUES
dc.subject
TECHNICAL ASSISTANCE
dc.subject
TREASURY
dc.subject
WAGES
dc.title
Ukraine : Country Financial Accountability Assessment
en
okr.crosscuttingsolutionarea
Public-Private Partnerships
okr.date.disclosure
2010-06-12
okr.doctype
Economic & Sector Work :: Country Financial Accountability Assessment
okr.doctype
Economic & Sector Work
okr.docurl
http://documents.worldbank.org/curated/en/2001/10/2011688/ukraine-country-financial-accountability-assessment-cfaa
okr.globalpractice
Finance and Markets
okr.globalpractice
Governance
okr.globalpractice
Trade and Competitiveness
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000094946_02092504032160
okr.identifier.internaldocumentum
2011688
okr.identifier.report
24242
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2002/10/04/000094946_02092504032160/Rendered/PDF/multi0page.pdf
en
okr.region.administrative
Europe and Central Asia
okr.region.country
Ukraine
okr.sector
Public Administration, Law, and Justice :: General public administration sector
okr.topic
Public Sector Economics
okr.topic
Private Sector Development :: Business Environment
okr.topic
Governance :: National Governance
okr.topic
Banks and Banking Reform
okr.topic
Private Sector Development :: Business in Development
okr.topic
Finance and Financial Sector Development
okr.unit
Operations Policy and Services (ECSPS)
okr.volume
1

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