World Bank Group2014-11-192014-11-192014-10-09https://hdl.handle.net/10986/20578An Integrated Fiduciary Assessment (IFA) was conducted for the proposed Transformation of Agriculture Sector Program Phase-3 (PSTA 3) Program-for-Results (PforR) operation. The assessment used the DRAFT Guidance Notes on Program-for-Results Operations and Requirements of OP/BP 9.00, Program for Results, (PforR). The OECD-DAC four pillars approach was also used to define the inherent risks in the procurement environment. The assessment covered the institutions directly responsible for the program, namely: Ministry of Agriculture and Animal Resources (MINAGRI), Rwanda Agriculture Board (RAB), and National Agriculture Export Board (NAEB); Rwanda Public Procurement Authority (RPPA); National Public Prosecution Authority (NPPA); Office of the Ombudsman (OM); Office of the Auditor General (OAG); and one District Council from each of the four provinces based on the size of budget transfers and population. The assessment also involved discussions with key nonstate actors and stakeholders, including the Private Sector Federation and member confederations, Transparency International (TI) Rwanda chapter, and the National Cooperatives Confederation of Rwanda.en-USCC BY 3.0 IGOACCOUNTACCOUNTABILITYACCOUNTANTACCOUNTANTSACCOUNTINGACCOUNTING POLICIESACCOUNTING RECORDSACCOUNTING STANDARDSACCOUNTING SYSTEMSACCOUNTS PAYABLEANTI-CORRUPTIONANTICORRUPTIONARREARSAUDIT COMMITTEEAUDIT COMMITTEESAUDIT OBJECTIVESAUDIT REPORTSAUDIT RISKAUDITINGAUDITORAUDITSBANK ACCOUNTSBEST PRACTICESBIDSBORROWERBRIBEBRIBERYBRIBESBUDGET APPROPRIATIONSBUDGET CLASSIFICATIONBUDGET IMPLEMENTATIONBUDGET MONITORINGBUDGET PRESENTATIONBUDGET PROCESSBUDGET TRANSFERSBUDGETINGBUSINESS COMMUNITYBUSINESS PROCESSESCAPACITY BUILDINGCAPACITY CONSTRAINTSCASH BALANCESCASH ECONOMYCASH FLOWCASH MANAGEMENTCHECKSCIVIL SOCIETYCOMPETITIVE BIDDINGCOMPLAINTCOMPLAINTSCOMPLIANCE AUDITINGCONSOLIDATED FINANCIAL STATEMENTSCONSOLIDATIONCONTRACTORSCOOPERATIVESCORRUPTCORRUPTIONCORRUPTION PERCEPTIONSCORRUPTION PERCEPTIONS INDEXCORRUPTION PREVENTIONCOUNTRY COMPARISONSCPICREDIBILITYCREDITORSCRIMINALDEBTORDEBTORSDEVELOPING COUNTRIESDEVELOPMENT BANKDISBURSEMENTDISBURSEMENTSDISCRETIONDOMESTIC CAPITALECONOMIC DEVELOPMENTEMPLOYMENTEQUIPMENTETHICSEXPENDITUREEXPENDITURESEXTERNAL AUDITORSEXTERNAL FINANCEFINANCESFINANCIAL ACCOUNTINGFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL PERFORMANCEFINANCIAL REPORTINGFINANCIAL REPORTSFINANCIAL STATEMENTFINANCIAL STATEMENTSFISCAL POLICIESFIXED ASSETSFRAUDFUNDS FLOWGOVERNMENT BUDGETGOVERNMENT EXPENDITUREGOVERNMENT FINANCEGOVERNMENT POLICIESGOVERNMENT POLICYHUMAN RESOURCEINFLATIONINFORMATION SYSTEMINFORMATION SYSTEMSINFORMATION TECHNOLOGYINITIATIVEINSTITUTIONAL DEVELOPMENTINSTRUMENTINTEGRITYINTERGOVERNMENTAL FISCAL RELATIONSINTERNAL AUDITINTERNAL AUDITINGINTERNAL AUDITORSINTERNAL CONTROLSINTERNATIONAL DEVELOPMENTINTERNATIONAL STANDARDSINTERNATIONAL TRADEINTERNATIONAL TRADE LAWINVESTIGATIONINVESTIGATIONSINVESTIGATORSINVESTMENT STRATEGYJUSTICELACK OF TRANSPARENCYLAND USELAWSLEADERSHIPLEADERSHIP CODELEGAL AGREEMENTLEGAL FRAMEWORKLEGAL FRAMEWORKSLEGAL PROVISIONSLIABILITYLIMA DECLARATIONLOCAL GOVERNMENTMANAGEMENT REPORTSMARKET ACCESSMARKET PRACTICESMARKETINGMDASMEDIAMINISTERNATIONAL BANKNATURAL RESOURCESPAYMENT ORDERSPAYROLLPENALTIESPOLICEPOLITICIANSPROCUREMENTPROCUREMENT LAWPROCUREMENT POLICYPROCUREMENTSPRODUCTIVITYPROSECUTIONPROSECUTORPROSECUTORSPUBLIC ENTERPRISESPUBLIC EXPENDITURESPUBLIC FUNDSPUBLIC INFORMATIONPUBLIC INVESTMENTSPURCHASINGPURCHASING POWERREGULATORY FRAMEWORKRETURNRISK MANAGEMENTSALESSANCTIONSSERVICE DELIVERYSUBSIDIARYTAX RULESTRANSACTIONTRANSACTION COSTSTRANSPARENCYTREASURYTURNOVERWHISTLE BLOWERSWITHHOLDING TAXWRITTEN RECORDS10.1596/20578