Mozambique PFM for Results Program : Annex 5. Integrated Fiduciary Systems Assessment

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Tác giả:

Ngôn ngữ: eng

Ký hiệu phân loại: 916.79 Geography of and travel in Africa

Thông tin xuất bản: Washington, DC, 2014

Mô tả vật lý:

Bộ sưu tập: Tài liệu truy cập mở

ID: 294309

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.
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