Country Financial Accountability Assessments and Country Procurement Assessment Reports : How Effective Are World Bank Fiduciary Diagnostics?

World Bank

Washington, DC

关键词: ABUSE;    ACCESS TO INFORMATION;    ACCOUNTABILITY;    ACCOUNTABILITY ARRANGEMENTS;    ACCOUNTING;   

RP-ID  :  43395

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

World Bank analysis of a country'spublic financial management system is typically undertakenboth to help the client country strengthen its system and tosafeguard funds that the Bank provides against misuse, andis an important component of fiduciary diagnostics. TheBank's instruments for such analysis have generallybeen relevant; the resulting diagnostics have been ofsatisfactory quality and have fostered reform agendas inclient countries. Country Financial AccountabilityAssessments (CFAAs) have contributed substantially, andCountry Procurement Assessments Reports (CPARs) modestly, todevelopment outcomes in a sample of 10 countries examined.Client consultation and donor collaboration in thepreparation of CFAAs and CPARs have been increasing, butinternal Bank coordination among the three sets of unitsdealing with public financial management has lagged,resulting in fragmented action plans for clients. Bothinstruments have had a more limited effect on managing risksto Bank assistance, owing to the lack of a sound analyticalframework for assessing fiduciary risks and of associatedguidance on how identified risks should be reflected in thedesign of country assistance strategies. The evaluationrecommends: (i) ensuring that fiduciary instruments use anintegrated risk analytical framework that includes a commonapproach to defining fiduciary risk; (ii) issuing revisedguidelines along with implementing an integrated trainingprogram for relevant staff; and (iii) supporting the clientin preparing a single integrated, prioritized, costed, andmonitorable set of actions within an agreed framework forPublic Financial Management (PFM) reform.