Bosnia and Herzegovina : Country Financial Accountability Assessment

World Bank

Washington, DC

关键词: PUBLIC FINANCE;    POST-CONFLICT RECONSTRUCTION;    TRANSITIONAL ECONOMIES;    PUBLIC-PRIVATE PARTNERSHIPS;    PRIVATE SECTOR MANAGEMENT;   

RP-ID  :  26927

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This Country Financial AccountabilityAssessment (CFAA) was prepared on the basis of the findingsof a World Bank mission to Bosnia and Herzegovina in 2001,and reflects developments through early 2002. The CFAA was aconstituent element of the Public Expenditure andInstitutional Review (PEIR) published in June 2002 on thebasis of work carried out in 2001-2002, and the key findingsof the CFAA on the public expenditure policy andinstitutional framework form a significant part of the PEIRsection dealing with financial management in the governmentsector. While some of the diagnosis presented in this CFAAmay have been overtaken by events since early 2002, most ofits recommendations remain valid and the report provides asound analytical framework for ongoing reforms in the fieldof public expenditure management.The country is intransition not only to a market and a post-war economy, butalso to a peculiar (and still fragile) conception ofstatehood. Public administration in BiH combines pre-war,wartime and post-war institutions, often exercisingoverlapping administrative authority. The administrativeorgans operating within a complex governmental structure,the international strategy focus is on building theinstitutional base of BiH's democracy and fiscalmanagement, using international influence to protect keyinstitutions during their vulnerable early phase, and bringthem to a point where they can sustain themselves afterinternational support is withdrawn.At the same time, theway to Europe being the creation of a single free economicspace in BIH, harmonization and creation of commoninstitutions are crucial. Statehood needs to be reinforcedand specific areas need to be strengthened in the twoEntities in view of therequirements for EU accession. TheCFAA recommends support of the shift of key institutions andprocesses from the Entities to the State as advocated by theIC. Such a shift would empower State institutions withstable and predictable budgetary resources and ensureharmonized fiscal management and oversight. At the sametime, to mitigate concerns about over-centralization,effective governance should be promoted at the cantonal andmunicipal levels, where financial accountability is also weak.