Tunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Report
Author(s)
World BankKeywords
LOAN AGREEMENTFINANCIAL MANAGEMENT SYSTEMS
GOVERNMENT DEPARTMENTS
MINISTRIES OF FINANCE
ANTICORRUPTION
GOVERNMENT BUDGET
BIDS
DEBT MANAGEMENT
EQUIPMENT
CUSTODY
LEVELS OF GOVERNMENT
LEVIES
FRAUD
CAPITAL GRANT
ACCRUAL ACCOUNTING
CAPITAL GRANTS
INSTRUMENT
TRANCHES
BANK ACCOUNT
CONSTITUTIONAL PROVISION
FINANCIAL MANAGEMENT
BUDGETARY RESOURCES
INSTITUTIONAL DEVELOPMENT
OPERATING COSTS
DEMOCRACY
PROVISIONS
PUBLIC OPINION
PUBLIC PROCUREMENT
ARREARS
RETURN
LOCAL INFRASTRUCTURE
EXTERNAL AUDITORS
URBAN DEVELOPMENT
GOVERNMENT PROGRAMS
COMPLAINT
PUBLIC SECTOR ACCOUNTING
INVESTMENT PROJECTS
CONSTITUTION
PUBLIC WORKS
FUNDS FLOW
BORROWER
REPRESENTATIVES
MUNICIPALITY
PRESIDENCY
ENACTMENT
TAX REVENUES
COUNCILS
AUDITOR
DECENTRALIZATION
LOCAL GOVERNMENT BUDGETS
FISCAL SITUATION
INVESTMENT GRANTS
CHECKS
REVENUE MOBILIZATION
CENTRAL BANK
CAPITAL GRANT ALLOCATION
PUBLIC INSTITUTIONS
CRIMINAL
COMMUNITY PARTICIPATION
AUTHORITY
CAPACITY BUILDING
MUNICIPAL FINANCE
LOCAL TAX
ACCESS TO INFORMATION
ISSUANCE
LACK OF TRANSPARENCY
MUNICIPAL ADMINISTRATION
AUTONOMOUS AGENCY
MUNICIPALITIES
EXPENDITURES
DEVELOPMENT BANK
FINANCING REQUIREMENTS
GOOD GOVERNANCE
REVOLUTION
CREDIT LINE
MINISTER
GOVERNMENT LEVELS
EXECUTION
INVESTIGATION
FINANCIAL INFORMATION
TECHNICAL ASSISTANCE
AUDITING
INSTITUTIONAL ARCHITECTURE
CAPITAL GRANT ALLOCATIONS
MUNICIPAL DEVELOPMENT
DISBURSEMENT
INTERNATIONAL STANDARDS
LOAN
CORRUPTION
INSTITUTIONAL ARRANGEMENTS
BUDGET FORMULATION
FINANCIAL ASSETS
URBAN SERVICES
SERVICE DELIVERY
PUBLIC RESOURCES
PUBLIC INFORMATION
ACCOUNTING PRINCIPLES
FINANCIAL INSTITUTIONS
PUBLIC SECTOR ACCOUNTABILITY
BUDGET EXECUTION
LOAN PROCEEDS
DECREE
GRANT ALLOCATION
FISCAL DECENTRALIZATION
LEGAL AGREEMENT
BUDGETING
CIVIL SOCIETY ORGANIZATION
DISBURSEMENTS
SANCTIONS
CENTRAL GOVERNMENT
BID
BLACK LISTING
CAPITAL GRANT SYSTEM
GOVERNMENT BUDGETS
LIABILITY
DISCRETION
ELECTED OFFICIALS
BANK FINANCING
ACCOUNTING
INSTITUTIONAL FRAMEWORK
GOVERNMENT LEVEL
FINANCIAL FLOWS
LOCAL GOVERNMENTS
TRANSPARENCY
PROCUREMENTS
AUTONOMY
RISK OF CORRUPTION
MONEY LAUNDERING
COMPETITIVE BIDDING
ACCOUNTING STANDARDS
TREASURY
CIVIL SOCIETY ORGANIZATIONS
MUNICIPAL INFRASTRUCTURE
FIDUCIARY RESPONSIBILITY
INTERNAL AUDIT
BANK ACCOUNTS
COMPLAINTS
PUBLIC SECTOR
EXPENDITURE
FINANCIAL AUDITS
FINANCIAL RESOURCES
OWN SOURCE REVENUE
INVESTIGATIONS
BUDGETARY FRAMEWORK
DEBT FINANCING
PRIVATE SECTOR
CAPITAL INVESTMENT
ASSETS
DEBT
CIVIL SOCIETY
LOCAL GOVERNMENT
FINANCIAL PLANNING
FINANCIAL REPORTING
CITIZENS
LOAN APPLICATION
MUNICIPAL MANAGEMENT
PUBLIC
ACCOUNTABILITY
LAWS
MEDIA
CASH RESERVES
PROSECUTION
ACCOUNTANT
INSTITUTIONAL STRUCTURE
LAWYER
PUBLIC SERVICE
CITIZEN PARTICIPATION
CRIMINAL LAW
ANTI-CORRUPTION
ALLOCATION OF CAPITAL
FINANCIAL MANAGEMENTS
NATIONAL LEVEL
MUNICIPAL PROCUREMENT
DECREES
INTEGRITY
STATE OWNED ENTERPRISES
GOVERNMENT SYSTEMS
FINANCES
MINISTRY OF FINANCE
FINANCIAL STATEMENTS
DUE DILIGENCE
INFORMATION SYSTEM
LENDER
REGULATORY FRAMEWORKS
INTERGOVERNMENTAL FISCAL RELATIONS
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http://hdl.handle.net/10986/19995Abstract
As part of the preparation of the Tunisia Urban and Local Governance Program (ULGP) using the Program for Results (PforR) instrument of the World Bank, the Bank task team carried out a Fiduciary Systems Assessment (FSA) of the Program in accordance with OP/BP 9.0. Based on the findings of the FSA, it is concluded that Program Fiduciary Systems have the capabilities to provide reasonable assurance that the financing proceeds will be used for intended purposes. However considering the existing weaknesses in Program Fiduciary systems, the residual fiduciary risk rating for the Program is rated as Substantial. The Program will finance a portion of the Government of Tunisia s (GoT) existing program for financing municipal service delivery that involves a combination of Capital Grants, and Loans in addition to the Own Source Revenues generated by the municipalities themselves. The PforR Program intends to reform the system of Capital Grants by making it predictable and based on an allocation formula that is principle based and transparent. It has been agreed with client counterparts that GoT will issue a Decree prior to the start of the Program that will spell out the design and operating rules of the reformed capital grant. Indicative allocations for Capital Grants will be included in the Five Year Plans and indicative allocations will be provided by MoEF in advance of the annual plan preparations. The budget allocations for Capital Grants will be transferred from the Treasury Current Account at the Central Bank (BCT) to the Caisse des Prêts et de Soutien des Collectivités Locales (CPSCL) (referred to as the Caisse), who will act as the Program Manager for the ULGP. Caisse will in turn transfer the grant funds to municipalities in accordance with the operating rules for the Unconditional and Conditional Capital Grants. Preliminary assessment of the Program expenditure framework shows that in addition to the changes in the design of the Capital grant through the proposed decree, additional steps such as publishing the indicative allocations of capital grants in advance and reforming the existing system of multiple ex-ante checks and controls into a coordinated system of ex-post controls are necessary for the efficient implementation of the proposed Program.Date
2014-09-09Identifier
oai:openknowledge.worldbank.org:10986/19995http://hdl.handle.net/10986/19995
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