World Bank2014-09-112014-09-112014-03https://hdl.handle.net/10986/20068Public Financial Management of the Mexican Federal administration relies on open and orderly Financial Management (FM) systems based on a strong legal framework, policies, and procedures for execution of public expenditures. These FM country systems are partially replicated in the State of Oaxaca and, in particular, in the Secretariat of Finance (Secretaria de Finanzas, SEFIN), which will be coordinating the overall implementation of the Program, and in the executing entities, the State Water Commission (Comision Estatal de Agua, CEA) and the Oaxaca Metropolitan Area Water Utility (SAPAO), which will be responsible for carrying out technical activities under the Program. Although SEFIN has limited experience in managing Bank-financed operations, and CEA and SAPAO have no such experience, the overall conclusion of the FM assessment is that SEFIN, CEA and SAPAO1 have suitable financial management arrangements, which include the key elements for an adequate implementation of the Program, such as: (i) a formal process of budget planning and execution based on comprehensive legal and normative frameworks; (ii) the approval of the State Expenditures Budget on an annual basis by the State Legislature; (iii) an integrated budgeting and accounting system (SINPRES), which allows for the management and control of financial resources; (iv) organizational structures with adequate segregation of duties, documented in the appropriate Functions and Organizational Manuals, and (v) experienced staff.en-USCC BY 3.0 IGOACCESS TO INFORMATIONACCOUNTABILITYACCOUNTINGACCOUNTING STANDARDSACTION PLANADMINISTRATION OF CONTRACTSADMINISTRATIVE PROCESSADMINISTRATIVE UNITADMINISTRATIVE UNITSANNUAL PROCUREMENTAPPLICABLE PROCEDUREAPPLICABLE PROCUREMENTASSETSBALANCE SHEETBANK PROCUREMENTBANK PROCUREMENT GUIDELINESBENEFICIARIESBIDBIDDERBIDDERSBIDDING DOCUMENTSBIDSBORROWERBUDGET ALLOCATIONBUDGETINGCAPACITY BUILDINGCASH MANAGEMENTCERTIFICATIONCHART OF ACCOUNTSCIVIL WORKSCLAIMCOMPETITIVE BIDDINGCOMPETITIVE BIDDING PROCEDURESCOMPETITIVE PRICESCOMPETITIVE PROCEDURESCOMPETITIVE PROCESSCOMPETITIVE PROCUREMENTCOMPLAINTCOMPLAINTSCOMPUTERSCONSULTING CONTRACTSCONSULTING SERVICECONSULTING SERVICESCONTRACT AWARDCONTRACT EXECUTIONCONTRACT MANAGEMENTCONTRACTORCONTRACTORSCONTROL MECHANISMSCORRUPTIONCREDIT RATINGSDEBT SERVICEDEPENDENTDISBURSEMENTDISBURSEMENT METHODELECTRONIC PLATFORMEMPLOYMENT OF CONSULTANTSEQUIPMENTEXPENDITUREEXPENDITURESEXTERNAL AUDITEXTERNAL CREDITFEDERAL BUDGETFEDERAL GOVERNMENTFINANCIAL ADMINISTRATIONFINANCIAL INFORMATIONFINANCIAL INSTRUMENTFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT ARRANGEMENTSFINANCIAL MANAGEMENT SPECIALISTFINANCIAL REPORTINGFINANCIAL REPORTSFINANCIAL RESOURCESFINANCIAL SITUATIONFINANCIAL STATEMENTSFINANCIAL SUSTAINABILITYFRAUDFUTURE CONTRACTGEOGRAPHICAL AREAGOODS CONTRACTSGOVERNMENT ENTITIESGRACE PERIODHARDWAREHARMONIZATIONHUMAN RESOURCESIMPLEMENTING AGENCIESIMPLEMENTING AGENCYINFORMATION SYSTEMINITIATIVEINSTITUTIONINSTITUTIONAL ARRANGEMENTSINSTITUTIONAL CAPACITYINSTITUTIONAL FRAMEWORKINSTITUTIONAL REFORMSINTEGRITYINTEREST RATESINTERNAL AUDITINTERNAL AUDIT FUNCTIONINTERNAL AUDITSINTERNAL CONTROL SYSTEMSINTERNAL PROCESSINTERNATIONAL COMPETITIONLAWSLEGAL FRAMEWORKLEGAL FRAMEWORKSLEGAL PERSONALITYLEGAL PROVISIONSLEGAL SYSTEMLOANLOAN PROCEEDSMANAGEMENT SYSTEMMANDATEMATURITYMATURITY DATESMETHOD OF PROCUREMENTMINISTRY OF FINANCEMODEL CONTRACTNATIONAL BANKNEGOTIATIONSOFFENSEOPEN COMPETITIONOPEN COMPETITIVE BIDDINGORIGINAL CONTRACTPERFORMANCE INDICATORSPROCUREMENTPROCUREMENT ACTIONSPROCUREMENT ACTIVITIESPROCUREMENT ARRANGEMENTSPROCUREMENT COMMITTEEPROCUREMENT EXPERIENCEPROCUREMENT LAWSPROCUREMENT LEGISLATIONPROCUREMENT METHODPROCUREMENT OF GOODSPROCUREMENT OF WORKSPROCUREMENT PLANPROCUREMENT PLANNINGPROCUREMENT PLANSPROCUREMENT PROCEDURESPROCUREMENT PROCESSPROCUREMENT PROCESSESPROCUREMENT REQUIREMENTSPROCUREMENT SPECIALISTPROCUREMENT STAFFPROCUREMENT SYSTEMPROCUREMENT SYSTEMSPROSPECTIVE BIDDERPROTOCOLPUBLICPUBLIC ADMINISTRATIONPUBLIC DEBTPUBLIC ENTITIESPUBLIC FINANCESPUBLIC FUNDSPUBLIC INFORMATIONPUBLIC PROCUREMENTPUBLIC WORKSQUALIFIED STAFFREGISTRIESREGISTRYREGULATORY FRAMEWORKRESOURCE PLANNINGRESULTRESULTSRIGHT OF APPEALRISK MANAGEMENTRISK MANAGEMENT SYSTEMSALARIESSANCTIONSANCTIONSSECURITIESSTATE GOVERNMENTSUPERVISIONSUPPLIERSTECHNICAL ASSISTANCETENDERSTIME FRAMESTRANSPARENCYTREASURYTURNOVERTYPE OF ACTIVITYUSERSVERIFICATIONWEBWEB PAGEWEB PAGESWEB SITEWHISTLEBLOWER10.1596/20068