World Bank2014-09-102014-09-102014-04https://hdl.handle.net/10986/20060In accordance with the Bank s OP/BP 9.0 an Integrated Fiduciary Systems Assessment (IFSA) was carried out to determine whether the fiduciary systems pertaining to the Program provide reasonable assurances that the Program funds will be used for their intended purpose. The IFSA comprised an assessment of the fiduciary risks relating to: (a) procurement; (b) financial management; and (c) governance (including fraud and corruption risks) of the implementing agency (the VAT Wing of NBR) which accounts for 95 percent of the Bank-supported Program financing over the next five years. An additional 5 percent of funds will be spent through the ERD as the coordinating agency and the agency responsible for hiring the third party entity for independent verification and reporting to the World Bank. For disbursement purposes, the Bank retains the right to make the final decision whether DLIs have been achieved or not. The conclusion of the IFSA is that the overall fiduciary framework is high risk, but with risk mitigating measures, it is adequate to support Program implementation and to achieve the desired results.en-USCC BY 3.0 IGOACCOUNTACCOUNTABILITYACCOUNTANTACCOUNTINGACCOUNTING STANDARDSACCOUNTING TREATMENTACTION PLANADMINISTRATIVE PROCESSANTI-CORRUPTIONANTI-MONEY LAUNDERINGAPPLICATION SOFTWAREASSET MANAGEMENTASSETSAUDIT OFFICEAUDIT REPORTSAUDITINGAUDITORAUDITORSAUTOMATIONBEST PRACTICESBID DOCUMENTSBIDDINGBILLSBRIBERYBUDGET ALLOCATIONSBUDGET IMPLEMENTATIONBUDGET MANAGEMENTBUDGETARY ALLOCATIONBUDGETARY ALLOCATIONSBUDGETINGCAPACITY BUILDINGCAPITAL EXPENDITURESCAPITAL INVESTMENTSCASH SHORTAGESCERTIFICATESCHART OF ACCOUNTSCIVIL SERVANTCIVIL SERVANTSCOLLUSIONCOLLUSIVE PRACTICECOMMERCIAL BANKCOMMUNICATION STRATEGYCOMPETITIVE BIDDINGCOMPLAINTCOMPLAINTSCONTRACT AWARDCONTRACT MANAGEMENTCONTRACTORSCORRUPTCORRUPT PRACTICESCORRUPTIONCORRUPTION LAWSCORRUPTION PERCEPTIONCORRUPTION PERCEPTION INDEXCORRUPTION PREVENTIONCOST ESTIMATESCPICRIMINALCRIMINAL JUSTICECUSTOMCUSTOMIZATIONCUSTOMSDEPENDENTDEPOSITDEPOSITSDISBURSEMENTDISBURSEMENT ARRANGEMENTDISBURSEMENT ARRANGEMENTSDISBURSEMENTSDISPOSITIONE-GOVERNMENTE-PAYMENTE-PROCUREMENTELECTRONIC FILINGEQUIPMENTEXISTING LAWEXPENDITUREEXPENDITURE CATEGORIESFAIR COMPETITIONFIGHT AGAINST CORRUPTIONFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMSFINANCIAL REPORTINGFINANCIAL REPORTSFINANCIAL STATEMENTFINANCIAL STATEMENTSFINANCIAL SUPPORTFINANCIERSFIXED ASSETFIXED ASSETSFLOW CHARTFOREIGN EXCHANGEFRAUDFRAUDULENT CLAIMSFUNCTIONALITYGOVERNMENT BANKGOVERNMENT ORGANIZATIONSHARDWAREICTIMPLEMENTATION PERIODIMPLEMENTATIONSIMPLEMENTING AGENCIESIMPLEMENTING AGENCYINCOME TAXINDEPENDENT AUDITORINFORMATION DISSEMINATIONINFORMATION SYSTEMINSPECTIONINSPECTIONSINSTALLATIONINSTITUTIONALIZED CORRUPTIONINSURANCEINTEGRITYINTERNAL AUDITINTERNAL AUDITORSINTERNAL AUDITSINTERNATIONAL CONSULTANTSINTERNATIONAL STANDARDINTERNATIONAL STANDARDSINVESTIGATIONINVESTIGATIONSJUDGEJUDICIAL INVESTIGATIONJUDICIAL SYSTEMJUDICIARYJUSTICEJUSTICE SYSTEMLAW ENFORCEMENTLAWSLAWYERSLEGAL FRAMEWORKLEGAL PRACTITIONERLOANLOAN REPAYMENTSMAKING PAYMENTSMANAGEMENT SYSTEMMANDATEMATERIALMINISTERMONEY LAUNDERINGMUTUAL LEGAL ASSISTANCENATIONAL BUDGETNEGOTIATIONSNETWORKSOPERATING SYSTEMSPARLIAMENTARY OVERSIGHTPENALTIESPERCEPTION OF CORRUPTIONPERFORMANCE INDICATORPERFORMANCE INDICATORSPOLITICIANSPROCUREMENTPROCUREMENT LAWPROCUREMENT PLANPROCUREMENT PLANSPROCUREMENT POLICYPROCUREMENT PROCEDURESPROCUREMENT PROCESSPROCUREMENT PROCESSESPROCUREMENTSPROJECT MANAGEMENTPROSECUTIONPROSECUTORSPROTOCOLSPUBLIC FUNDSPUBLIC MONEYPURCHASINGRECURRENT COSTSREGULATORY FRAMEWORKREMEDIESRESULTRESULTSRETENTIONSALARYSERVERSSTANDARD PROTOCOLSTANDARDIZATIONSUPERVISIONSUPPLY CHAINTARGETSTECHNICAL ASSISTANCETECHNICAL ASSISTANCE PROJECTTECHNICAL EXPERTTECHNICAL EXPERTSTHIRD PARTY ENTITYTIME FRAMETRANSACTIONTRANSPARENCYTRIALTROUBLE SHOOTINGTRUST FUNDUSESVERIFICATIONWEB10.1596/20060