Ceara PforR : Full Fiduciary Systems Assessment

World Bank

Washington, DC

关键词: ACCESS TO INFORMATION;    ACCOUNTABILITY;    ACCOUNTING;    ACCOUNTING STANDARDS;    ACCRUAL ACCOUNTING;   

RP-ID  :  89279

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This assessment refers to thefiduciary arrangements governing the program-for-results(PforR) program. The fiduciary assessment found that theprocurement and financial management arrangements are inline with OP 9.00 and that the capacity and performance ofthe implementing agencies are adequate for the purposes ofthe program. For procurement, the federal framework of lawsand regulations is solid and transparent, and is familiar toboth public officials and to the private sector. Allprocurement opportunities, regardless of estimated cost, arepublished via the internet. This involves establishing alocal office or designating a local agent to serve as localrepresentative and obtaining a taxpayer identificationnumber or cadastro nacional de pessoas juridicas (CNPJ).