World Bank2014-09-102014-09-102014-03-31https://hdl.handle.net/10986/20052The fiduciary systems assessment has been carried out in accordance with OP / BP 9.00 to determine whether the Program fiduciary systems provide reasonable assurance that the Program expenditures will be used appropriately to achieve their intended purposes. The findings of the fiduciary assessment conclude that the overall fiduciary and governance framework is adequate to support the implementation of the proposed Health Transformation Program for Results (HTP) and includes a summary table of the key risks and corresponding mitigation actions to be undertaken. The Program s fiduciary systems and institutions provide reasonable assurance that the financing under the Program is used for intended purposes, with due regard to the principles of economy, efficiency, effectiveness, transparency and accountability. Specifically, Moldova s fiduciary management systems for the Program (planning, budgeting, accounting, procurement, internal controls, funds flow, financial reporting, and auditing arrangements) provide a reasonable assurance on the appropriate use of Program funds and safeguarding of its assets. Furthermore, the Program s fiduciary management systems perform at a satisfactory level to support the achievement of Program results.en-USCC BY 3.0 IGOACCOUNTINGACCOUNTING SYSTEMACCRUAL BASISAGGREGATE EXPENDITUREALLOCATIONANNUAL BUDGETANNUAL BUDGET EXECUTIONANNUAL BUDGETSANNUAL FINANCIAL STATEMENTSANNUAL REPORTANNUAL REPORTSAPPROPRIATIONAPPROPRIATIONSARTICLEAUDITORSBENEFICIARIESBUDGET ALLOCATIONSBUDGET CLASSIFICATIONBUDGET DEPARTMENTBUDGET EXECUTIONBUDGET EXECUTION REPORTINGBUDGET EXPENDITUREBUDGET FRAMEWORKBUDGET HOLDERSBUDGET INSTITUTIONSBUDGET LAWBUDGET PLANNINGBUDGET RESOURCESBUDGET STRUCTUREBUDGET TRANSACTIONSBUDGET YEARBUDGETARY ALLOCATIONSBUDGETARY CLASSIFICATIONBUDGETARY FUNDSBUDGETARY PROCEDURESBUDGETARY PROCESSBUDGETARY SYSTEMCAPITAL EXPENDITURECAPITAL EXPENDITURESCAPITAL INVESTMENTSCAPITAL PROJECTSCASH BALANCESCASH BASISCASH FLOWCASH FLOWSCASH POSITIONCASH RATIONINGCENTRAL GOVERNMENTCHART OF ACCOUNTSCIVIL SERVANTSCLINICSCOMMERCIAL BANKSCOMMUNICABLE DISEASESCONTINGENT LIABILITIESCOST EFFECTIVENESSCRIMECUTTING EXPENDITURESDATA COLLECTIONDEBT MANAGEMENTDEBT SERVICEDEBT SERVICINGDEBT SUSTAINABILITYDECISION MAKINGDECISION-MAKINGDECISION-MAKING PROCESSDIAGNOSTIC CENTERSDOMESTIC DEBTECONOMIC CLASSIFICATIONEDUCATION REFORMESTIMATES OF REVENUEEXERCISESEXPENDITURE BUDGETEXPENDITURE FORECASTEXPENDITURE FRAMEWORKEXPENDITURE LEVELEXPENDITURE PLANSEXPENDITURESEXPENDITURES ON HEALTHEXTERNAL AUDITFIDUCIARY ASSESSMENTFIDUCIARY RISKFINANCIAL ACCOUNTABILITYFINANCIAL ANALYSISFINANCIAL ASSISTANCEFINANCIAL CAPACITYFINANCIAL CONTROLFINANCIAL INFORMATIONFINANCIAL INSTITUTIONSFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL MANAGEMENT SYSTEMFINANCIAL MANAGEMENT SYSTEMSFINANCIAL PLANSFINANCIAL REPORTSFINANCIAL RESOURCESFINANCIAL STATEMENTSFINANCIAL SUPPORTFISCAL POLICYFISCAL RISKFOREIGN DEBTFOREIGN EXCHANGEGOVERNMENT BONDSGOVERNMENT BUDGETGOVERNMENT FINANCEGOVERNMENT FINANCE STATISTICSHEALTH CARE SYSTEMHEALTH CENTERSHEALTH CLINICSHEALTH INSURANCEHEALTH INSURANCE FUNDHEALTH INTERVENTIONSHEALTH MANAGEMENTHEALTH POLICYHEALTH PROGRAMSHEALTH PROMOTIONHEALTH SECTORHEALTH SERVICESHOSPITALSINTERNAL AUDITINTERNAL AUDIT FUNCTIONINTERNAL CONTROLINTERNAL CONTROL SYSTEMSINTERNAL CONTROLSLAWSLIQUIDITYMARKET ECONOMYMARKET PRICESMEDICAL SERVICESMEDIUM-TERM DEVELOPMENTMINISTRY OF ECONOMYMINISTRY OF FINANCEMONETARY TERMSNATIONAL BANKNATIONAL ECONOMYOPPORTUNITIES FOR CORRUPTIONORGANIZATIONAL STRUCTUREPATIENTPATIENTSPAYMENT SYSTEMPAYMENT TRANSACTIONSPERFORMANCE AUDITSPERFORMANCE INDICATORPERFORMANCE INDICATORSPHYSICIANSPOLICY DOCUMENTPRIMARY HEALTH CAREPROCUREMENT FUNCTIONPROCUREMENT OF GOODSPROCUREMENT PROCESSPROCUREMENT SYSTEMSPROGRAM BUDGETSPROGRAM EXPENDITUREPROGRAM FINANCINGPROGRAM IMPLEMENTATIONPROGRAM PERFORMANCEPROGRAM PLANNINGPROGRAM RESULTSPROGRAMSPUBLIC ADMINISTRATIONPUBLIC AUTHORITIESPUBLIC AWARENESSPUBLIC BUDGETPUBLIC CONSULTATIONPUBLIC DEBTPUBLIC ENTERPRISESPUBLIC ENTITIESPUBLIC EXPENDITUREPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC FINANCESPUBLIC FINANCIAL MANAGEMENTPUBLIC HEALTHPUBLIC HEALTH INTERVENTIONSPUBLIC HEALTHCAREPUBLIC INSTITUTIONPUBLIC INSTITUTIONSPUBLIC LAWPUBLIC PROCUREMENTPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGRECURRENT EXPENDITURESREFORM AGENDAREFORM PROGRAMSECTOR EXPENDITURESOCIAL ASSISTANCESOCIAL EQUITYSOCIAL INSURANCESOCIAL PARTNERSSOCIAL SECURITYSTATE AGENCYSTATE BUDGETSTATE ENTERPRISESSTATE GUARANTEESSTATE TAXSTATE TREASURYSUPREME AUDIT INSTITUTIONTOTAL EXPENDITURESTRANSPARENCYTREASURY MANAGEMENTTREASURY SYSTEMWORKERS10.1596/20052