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

Fengler, Wolfgang

World Bank, Washington, DC

关键词: ACCOUNTING;    BENEFICIARIES;    BUDGET PLANNING;    CONTRIBUTION;    CONTRIBUTIONS;   

RP-ID  :  40919

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 note presents a financial trackingmethodology developed by the World Bank's Indonesiacountry team. Following the tsunami and the subsequentearthquakes in Nias (2005) and Yogyakarta (2006), the teamhas produced several reconstruction finance updates andmonitored the sources and uses of the funding. Themethodology is a relatively simple accounting tool centeredon the generation of a core table to facilitate sectoral andgeographical analysis and is based on three methodologicalprinciples: (i) the comprehensiveness of expenditures; (ii)a specific focus on reconstruction expenditures; and (iii)matching the sectoral classifications in the Damage and Loss Assessment.