Moldova Health Transformation Project : Fiduciary Systems Assessment Report

World Bank

Washington, DC

关键词: ACCOUNTING;    ACCOUNTING SYSTEM;    ACCRUAL BASIS;    AGGREGATE EXPENDITURE;    ALLOCATION;   

RP-ID  :  89338

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The fiduciary systems assessment hasbeen carried out in accordance with OP / BP 9.00 todetermine whether the Program fiduciary systems providereasonable assurance that the Program expenditures will beused appropriately to achieve their intended purposes. Thefindings of the fiduciary assessment conclude that theoverall fiduciary and governance framework is adequate tosupport the implementation of the proposed HealthTransformation Program for Results (HTP) and includes asummary table of the key risks and corresponding mitigationactions to be undertaken. The Program s fiduciary systemsand institutions provide reasonable assurance that thefinancing under the Program is used for intended purposes,with due regard to the principles of economy, efficiency,effectiveness, transparency and accountability.Specifically, Moldova s fiduciary management systems for theProgram (planning, budgeting, accounting, procurement,internal controls, funds flow, financial reporting, andauditing arrangements) provide a reasonable assurance on theappropriate use of Program funds and safeguarding of itsassets.Furthermore, the Program s fiduciary managementsystems perform at a satisfactory level to support theachievement of Program results.