科技报告详细信息
Côte d’Ivoire - Public Expenditure Management and Financial Accountability Review : Volume 1. Main Report
World Bank
Washington, DC
关键词: ACCOUNTABILITY;    ACCOUNTING;    ANALYTICAL WORK;    ANTI-CORRUPTION;    BUDGET DEFICIT;   
RP-ID  :  44429
学科分类:社会科学、人文和艺术(综合)
来源: World Bank Open Knowledge Repository
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【 摘 要 】

This review was conducted in Coted'Ivoire with the goal of establishing the referencesituation of the management and system of public finances,including procurement, and facilitating the monitoring ofthe impact of the reforms to improve the management andefficiency of public policies and their fiduciary framework.The review presents three in-depth analyses. Aftersummarizing the main conclusions and recommendations of thepriority measures, the review presents the results of thefollowing analyses: i) public expenditure review, whichanalyses recent macro-economic and fiscal developments inrelation to the budget execution and Coted'Ivoire's poverty reduction strategy; ii) reviewof the public financial management system, conducted on thebasis of the findings of the "Public FinancialManagement Performance Report" (PFM PR), whichconstitutes volume two of this review. The PFM PR wasprepared using the "Public Financial ManagementPerformance Measurement Framework" established in thecontext of the partnership under the "PublicExpenditure and Financial Accountability" (PEFA)program; and iii) review of the public procurement systemprepared on the basis of findings of the "PublicProcurement Assessment Report". This report, whichconstitutes three volumes of this review, was preparedaccording to the methodology for assessment of nationalprocurement systems approved by the Organization of EconomicCooperation and Development (OECD's) DevelopmentAssistance Committee (DAC). At the end of each review, thereport proposes an exhaustive action plan of correctivemeasures for enhancing the efficiency and transparency inthe use of government resources and improving the publicfinance management system and the quality of procurement.

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