Mozambique PFM for Results Program : Annex 5. Integrated Fiduciary Systems Assessment
Author(s)
World BankKeywords
TELEPHONE LINESTECHNICAL ASSISTANCE
ANTI-CORRUPTION
COMMERCIAL BANKS
GOVERNMENT REQUIREMENTS
COMPETITIVE BIDDING
MEDIA
CORRUPTION LAW
SUPERVISIONS
FINANCIAL REPORTS
INSPECTIONS
AUDITORS
PHARMACY
WHISTLE-BLOWER
ABUSE
PROCESS OF INVESTIGATION
MANAGEMENT SYSTEMS
BEST PRACTICES
CORRUPT
CONFLICT OF INTEREST
PRIVATE SECTOR
ACCOUNTING SYSTEMS
PROCUREMENT
FINANCIAL RESOURCES
THEFT
CORRUPTION LAWS
WHISTLEBLOWING
QUALITY ASSURANCE
PROCUREMENT LAWS
BUDGET ALLOCATIONS
SECONDARY SCHOOLS
BRIBES
PERFORMANCE INDICATOR
POLICE
FRAUD
QUALITY CONTROL
LEADERSHIP
LABORATORIES
JUSTICE
PROCUREMENTS
MINISTERS
PURCHASING
INVESTIGATION
RADIO
HUMAN RESOURCE
VERIFICATION
EXTERNAL AUDITS
REMEDIES
TECHNICAL SUPPORT
BANKS
MEDICINES
COLLUSION
INVESTIGATIONS
PRIORITIES
HUMAN RESOURCES
COMMERCIAL BANK
PRIMARY SCHOOLS
PROSECUTIONS
TELEPHONE
CAPACITY BUILDING
MEDICAL SUPPLIES
AUDITS
GOVERNMENT OFFICIALS
KICKBACKS
CIVIL SERVANTS
SUPPLY CHAIN MANAGEMENT
PROTOCOL
EQUIPMENT
SUPPLY CHAIN
DATA INTEGRITY
EMBEZZLEMENT
MEDICINE
DECENTRALIZATION
FLOW OF INFORMATION
CORRUPTION
COMPLAINT
PUBLIC ADMINISTRATION
CRIMES
IMPLEMENTING AGENCIES
SERVICE DELIVERY
TRANSPARENCY
PHARMACEUTICAL PROCUREMENT
PROSECUTION
CONFIDENTIALITY
PROCUREMENT PROCESSES
PERFORMANCE INDICATORS
COMPETITIVE PRICES
CERTIFICATION
MISAPPROPRIATION
COMPLAINTS
INFORMATION ACCURACY
CRIMINAL
USES
BIDDING
PHARMACEUTICALS
INTEGRITY
PUBLIC OFFICIALS
RESULT
PHARMACEUTICAL
PHARMACEUTICAL SUPPLY
PROTOCOLS
PROCUREMENT PROCESS
CORRUPTION OFFENCES
CORRUPTION INVESTIGATIONS
INFORMATION FLOW
ACTION PLAN
RESULTS
SITES
CHART OF ACCOUNTS
ACCOUNTING
INSTITUTIONAL CAPACITY
TRAINING WORKSHOPS
SUPERVISION
INVENTORY
VACCINES
INTERNATIONAL STANDARDS
DOMAIN
AUDITOR
ACCOUNTABILITY
USERS
MATERIAL
INTERNATIONAL COMPARISONS
INSTITUTION
INFORMATION SYSTEM
SUPPLY CHAIN MANAGEMENT SYSTEM
INVENTORY MANAGEMENT
FINANCIAL MANAGEMENT
ACTION PLANS
BUDGETING
BUDGET ALLOCATION
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http://hdl.handle.net/10986/20069Abstract
In preparation for the Public Financial Management (PFM) for Results Program, a Fiduciary Systems Assessment (FSA) covering financial management (FM), procurement, and fraud and corruption was conducted. The principles governing fiduciary management for Program-for-Results are set out in OP 9.00. In line with the PforR Guidance Note, the FSA reviews the adequacy of the applicable rules, procedures, and oversight mechanisms for the Program and the effectiveness of their implementation by the concerned agencies (including both the capacity and the performance). The conclusion of the assessment is that the Program fiduciary systems meet OP 9.00 requirements, and provide a reasonable basis for this PforR operation. However, the current risk-rating is substantial, which requires specific mitigation measures.Date
2014-01Identifier
oai:openknowledge.worldbank.org:10986/20069http://hdl.handle.net/10986/20069
Copyright/License
http://creativecommons.org/licenses/by/3.0/igo/Collections
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