Tunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Report

World Bank

Washington, DC

关键词: ACCESS TO INFORMATION;    ACCOUNTABILITY;    ACCOUNTANT;    ACCOUNTING;    ACCOUNTING PRINCIPLES;   

RP-ID  :  89812

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

As part of the preparation of theTunisia Urban and Local Governance Program (ULGP) using theProgram for Results (PforR) instrument of the World Bank,the Bank task team carried out a Fiduciary SystemsAssessment (FSA) of the Program in accordance with OP/BP9.0. Based on the findings of the FSA, it is concluded thatProgram Fiduciary Systems have the capabilities to providereasonable assurance that the financing proceeds will beused for intended purposes.However considering theexisting weaknesses in Program Fiduciary systems, theresidual fiduciary risk rating for the Program is rated asSubstantial. The Program will finance a portion of theGovernment of Tunisia s (GoT) existing program for financingmunicipal service delivery that involves a combination ofCapital Grants, and Loans in addition to the Own SourceRevenues generated by the municipalities themselves. ThePforR Program intends to reform the system of Capital Grantsby making it predictable and based on an allocation formulathat is principle based and transparent. It has been agreedwith client counterparts that GoT will issue a Decree priorto the start of the Program that will spell out the designand operating rules of the reformed capital grant.Indicative allocations for Capital Grants will be includedin the Five Year Plans and indicative allocations will beprovided by MoEF in advance of the annual plan preparations.The budget allocations for Capital Grants will betransferred from the Treasury Current Account at the CentralBank (BCT) to the Caisse des Prêts et de Soutien desCollectivités Locales (CPSCL) (referred to as the Caisse),who will act as the Program Manager for the ULGP. Caissewill in turn transfer the grant funds to municipalities inaccordance with the operating rules for the Unconditionaland Conditional Capital Grants. Preliminary assessment ofthe Program expenditure framework shows that in addition tothe changes in the design of the Capital grant through theproposed decree, additional steps such as publishing theindicative allocations of capital grants in advance andreforming the existing system of multiple ex-ante checks andcontrols into a coordinated system of ex-post controls arenecessary for the efficient implementation of the proposed Program.