World Bank2013-07-252013-07-252004-05https://hdl.handle.net/10986/14584This Country Financial Accountability Assessment (CFAA) is an update of the assessment done in 2001. It discusses progress made in the area of Public Financial Management (PFM) reforms since then, and provides a status-matrix in Appendix 1 on the implementation of the key recommendations of the 2001 CFAA. following are recommendations noteworthy: streamline the requirements in the budget process and improve contents of budget performance reports; record and monitor all foreign development assistance in the budget; approve and implement the proposed new organizational structure of the Accountant General's Office (AGO); improve the integrity of the payroll system; secure funding for the roll out of the Integrated Financial Management System (IFMS); enact appropriate legislation to ensure the independence of the Auditor General (AudGen); implement changes to the internal audit function as required by the Public Finance and Accountability Act (PFAA); strengthen various elements of the oversight as well as legislative and public scrutiny functions; strengthen monitoring of accountability of Public Enterprises (PES) and Non-Governmental Organizations (NGOs); and enact the draft Accountants Bill which aims to strengthen regulation of the accountancy profession. The report focuses primarily on the execution and monitoring phases of the budget cycle, and the oversight and accountability frameworks.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTANCYACCOUNTANTSACCOUNTINGACCOUNTING PRACTICESACCOUNTSANTI-CORRUPTIONAPPROPRIATIONSAUDITINGAUDITING PROFESSIONAUDITORSAUTHORITYBUDGET ALLOCATIONSBUDGET APPROPRIATIONSBUDGET CUTSBUDGET EXECUTIONBUDGET FORMULATIONBUDGET MONITORINGBUDGET PERFORMANCEBUDGET PROCESSBUDGET PROPOSALSBUDGET SYSTEMSBUDGETINGCAPACITY BUILDINGCENTRAL GOVERNMENTCONSTITUTIONCORRUPTIONDEBTDECISION-MAKINGDECISION-MAKING PROCESSESDEVELOPMENT GOALSDEVELOPMENT PARTNERSDEVELOPMENTAL PROCESSDIAGNOSTIC TOOLDISTRICTSECONOMIC GROWTHEXCHANGE RATEEXECUTIONEXPENDITURE DATAEXPENDITURESEXTERNAL FACTORSFINANCIAL ACCOUNTABILITYFINANCIAL CONTROLFINANCIAL MANAGEMENTFINANCIAL REPORTINGFINANCIAL REPORTSFINANCIAL RESOURCESFINANCIAL STATISTICSFISCALFISCAL TRANSPARENCYFOREIGN ASSISTANCEGOOD GOVERNANCEGOVERNMENT ACCOUNTINGGOVERNMENT AGENCIESGOVERNMENT LEVELGOVERNMENT MINISTRIESGOVERNMENT'S BUDGETGOVERNMENTAL ORGANISATIONSGROSS DOMESTIC PRODUCTHUMAN RESOURCEHUMAN RESOURCE MANAGEMENTINSTITUTIONAL ARRANGEMENTSINSTITUTIONAL REFORMSINTERNAL AUDITINTERNAL AUDIT FUNCTIONLEGAL FRAMEWORKLEGISLATIONLEGISLATIVE FRAMEWORKLEGISLATURELOCAL CONDITIONSLOCAL GOVERNMENTMACROECONOMIC STABILITYMINISTRY OF FINANCEPAYROLLPOLICY FRAMEWORKPOLICY MAKERSPOLITICAL INTERFERENCEPOVERTY ALLEVIATIONPOVERTY ERADICATIONPOVERTY ERADICATION ACTION PLANPOVERTY LEVELSPOVERTY REDUCTIONPRIVATE SECTORPRIVATE SECTOR PARTICIPATIONPRIVATE SECTORSPROCUREMENTPUBLIC ADMINISTRATIONPUBLIC EDUCATIONPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE REVIEWPUBLIC FINANCEPUBLIC RESOURCESPUBLIC SECTORPUBLIC SERVICEPUBLIC SERVICE DELIVERYQUALITY ASSURANCEREDUCING POVERTYREGULATORY FRAMEWORKREGULATORY FRAMEWORKSRESOURCE ALLOCATIONSECTOR MINISTRIESSECTOR WORKINGSERVICE DELIVERYSOCIAL DEVELOPMENTSOCIAL SECTORSOCIAL SERVICESSTATE BUDGETSTATE ENTERPRISESTATE ENTERPRISESTAXTAX REVENUETECHNICAL ASSISTANCETRANSPARENCYTREASURY FINANCIAL ACCOUNTABILITYBUDGET PROCESSRESOURCE ALLOCATION PROCESSESMONITORING CRITERIAEXTERNAL RESOURCESACCOUNTING & REPORTINGFINANCIAL REPORTINGINTERNAL CONTROLSRECORDS MANAGEMENTTECHNOLOGYHUMAN RESOURCE MANAGEMENTPUBLIC SECTOR ACCOUNTINGETHICSINTEGRITYPUBLIC FINANCE MANAGEMENTPUBLIC ENTERPRISESNONGOVERNMENTAL ORGANIZATIONSPOLICY REFORMPAYROLL SYSTEMSFUNDINGFINANCIAL MANAGEMENT SYSTEMSACCOUNTABILITYWorld Bank10.1596/14584