Mozambique PFM for Results Program : Annex 5. Integrated Fiduciary Systems Assessment
In preparation for the Public Financial Management (PFM) for Results Program, a Fiduciary Systems Assessment (FSA) covering financial management (FM), procurement, and fraud and corruption was conducted. The principles governing fiduciary managemen...
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| Format: | Integrated Fiduciary Assessment |
| Language: | English en_US |
| Published: |
Washington, DC
2014
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| Online Access: | http://documents.worldbank.org/curated/en/2014/01/19795520/mozambique-pfm-results-program-intergrated-fiduciary-systems-assessment http://hdl.handle.net/10986/20069 |
| Summary: | In preparation for the Public
Financial Management (PFM) for Results Program, a Fiduciary
Systems Assessment (FSA) covering financial management (FM),
procurement, and fraud and corruption was conducted. The
principles governing fiduciary management for
Program-for-Results are set out in OP 9.00. In line with the
PforR Guidance Note, the FSA reviews the adequacy of the
applicable rules, procedures, and oversight mechanisms for
the Program and the effectiveness of their implementation by
the concerned agencies (including both the capacity and the
performance). The conclusion of the assessment is that the
Program fiduciary systems meet OP 9.00 requirements, and
provide a reasonable basis for this PforR operation.
However, the current risk-rating is substantial, which
requires specific mitigation measures. |
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