Tracking Financial Flows after Disasters : Reconstruction Expenditure Tracking Analysis Methodology (RETAM)

• Tác giả: Wolfgang Fengler
• Ngôn ngữ: eng
• Ký hiệu phân loại: 351.75 Public administration
• Thông tin xuất bản: World Bank, Washington, DC, 2012
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 313501
• Chủ đề: 1. ACCOUNTING; 2. BENEFICIARIES; 3. BUDGET PLANNING; 4. CONTRIBUTION; 5. CONTRIBUTIONS

Tóm tắt

 This note presents a financial tracking methodology developed by the World Bank's Indonesia country team. Following the tsunami and the subsequent earthquakes in Nias (2005) and Yogyakarta (2006), the team has produced several reconstruction finance updates and monitored the sources and uses of the funding. The methodology is a relatively simple accounting tool centered on the generation of a core table to facilitate sectoral and geographical analysis and is based on three methodological principles: (i) the comprehensiveness of expenditures
  (ii) a specific focus on reconstruction expenditures
  and (iii) matching the sectoral classifications in the Damage and Loss Assessment.