Republic of Cape Verde : Country Financial Accountability Assessment
HUMAN RESOURCE MANAGEMENT
CORPORATE INCOME TAX
PUBLIC EXPENDITURE REVIEW
PUBLIC FINANCE MANAGEMENT
GROSS DOMESTIC PRODUCT
FINANCIAL MANAGEMENT SYSTEMS
PUBLIC DEBT MANAGEMENT
PUBLIC SECTOR COMPENSATION
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AbstractThe Country Financial accountability (CFAA) focuses on budget forecast, execution and control, as well as human resources of MFPDR and other specialized agencies. Upon the request of Cape Verde's technical and financial partners, the CFAA also covers food assistance. Risk assessment is an important component of the diagnostic. Risk concerns both the Cape Verde government (budget formulation, preparation, execution and monitoring) as well as its technical and financial partners in their financing of Cape Verde development and poverty reduction efforts. The goal is to assess the possibility that: (i) public resources have not been spent in line with defined and authorized budget objectives, (ii) the budget does not cover an important part of government activities, (iii) available information is not reliable and exhaustive and is not sufficient for an effective monitoring of budget execution, and (iv) resources are not spent efficiently or are misused.
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Kingdom of Morocco : Country Financial Accountability AssessmentWorld Bank (Washington, DC, 2003-06)This Country Financial Accountability Assessment (CFAA) reviews Morocco's public sector financial management system, largely based on the French system that separates accounting practices from services organization, and from the initial expenditure control to the latter jurisdictional control. The Moroccan system appears largely robust, characterized by legal institutions; however, this seemingly, poses delays affecting the relation between public expenditures, and its results. Given these apparent weaknesses, the Government fostered reforms to modernize public administration, and improve services delivery. Recommendations included in this CFAA to improve public sector efficiency, address actions to improve budget preparation, and to formally standardize budgetary information to Parliament. Budget implementation should be made public, supported by legislation, while improved ministerial support should be ensured in human resources expenditures, and management; similarly, information related to investment payments should be improved, and itemized. Public expenditures control should be developed, ensuring performance in parallel to public spending, and, the role of ministerial inspections should be reinforced, through a regulatory framework, and enforcement of recommendations.
Iraq Public Expenditure and Institutional Assessment, Volume 1World Bank (Washington, DC, 2008-06)The public expenditure and institutional
assessment (PEIA) were motivated by a number of factors.
First, both the Government of Iraq (GoI) and its
international development partners have recognized the
critical importance of sound management of Iraq's
substantial public financial resources. Both parties support
the reform and modernization of public financial management
(PFM), as articulated in the International Compact for Iraq
(ICI). Secondly, international experience demonstrates the
importance of establishing a baseline against which progress
in PFM over time can be measured. This implies the need for
an assessment which provides the information necessary to
measure the performance of a country's PFM system.
Thirdly, the devastating circumstances in Iraq during the
past 5 years have made the institutional arrangements for
PFM the subject of considerable uncertainty. The PEIA can
help to shape and prioritize the necessary development
program. The report is organized in two main parts. Volume
one contains a summary of the main issues to emerge from the
public expenditure and financial accountability (PEFA)
assessment and a discussion of a number of specific PFM
issues of current importance to Iraq, including: capital
investment budgeting (CIB), oil revenue management, the Iraq
financial management information system (IFMIS), public
accounting and accountability, and payroll management.
Volume two contains a detailed technical analysis behind the
Argentina : Country Financial Accountability AssessmentWorld Bank (Washington, DC, 2012-06-14)This Country Financial Accountability
Assessment (CFAA) for Argentina was prepared jointly by the
World Bank (WB) and the Inter-American Development Bank
(IDB) on the basis of information timely collected during
two missions that visited Argentina in December 2005 and
April 2006. The objective of this CFAA is to provide: (i) a
diagnosis of national-level Public Financial Management
(PFM) systems and practices; and (ii) an analysis of major
issues that affect national-level PFM core processes, such
as budgeting, accounting and financial reporting, and debt
management and the control system. In addition, this CFAA
provides an analysis of PFM arrangements for World Bank (WB)
and Inter-American Development Bank (IDB) funded operations.
The CFAA also assesses progress and points to further steps
leading to better PFM, identifies the effect of the
country's last economic crisis on that trajectory,
describes the strengths and challenges of the system as it
currently works and the obstacles impeding further progress,
and recommends short and long run corrective measures.