Mozambique : Country Financial Accountability Assessment

World Bank

Washington, DC

关键词: ACCOUNT;    ACCOUNTANCY;    ACCOUNTANTS;    ACCOUNTING;    ACCOUNTING STANDARDS;   

RP-ID  :  25731

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 overall conclusion of this countryfinancial accountability assessment report is that publicsector financial management systems in Mozambique are veryweak, as evidenced by the Reports of the TribunalAdministrative (TA) on the General State Accounts for 1998and 19992, and will require substantial strengthening overseveral years. In the interim, risks of waste, diversion andmisuse of funds are assessed as high. This has clearimplications for both the Government and its donors: (a) theGovernment will need to address the main issues identifiedfor improvement in the Report in the aim of establishingpractices and standards on a par with internationalbenchmarks3; and (b) the donors will need to support thisprocess and, in the meantime, to build explicit riskminimization actions and conditionality into theirMozambican operations.. Recommended actions to improvepublic financial management include: enacting andimplementing public financial management laws; strengtheningpublic sector auditing capacity; strengthening financialmanagement in local government; developing the accountancyprofession; and strengthening/expanding programs in highereducation institutions.