Rwanda : Fiduciary Assessment on a Proposed Credit

A fiduciary assessment for the Rwanda Public Sector Governance PforR was carried out, taking into account recent PFM diagnostic reports and meetings and discussions with key officials in the proposed implementing agencies and other stakeholders. Th...

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Bibliographic Details
Main Author:	World Bank
Format:	Other Financial Accountability Study
Language:	English en_US
Published:	Washington, DC 2014
Subjects:	ACCOUNTABILITY ACCOUNTING ACCOUNTING SYSTEM ACCRUAL BASIS AGENCY OPERATIONS ALLOCATION ANNUAL BUDGET ANNUAL BUDGET PREPARATION ANNUAL BUDGET PROCESS ANNUAL FINANCIAL STATEMENTS ANNUAL REVENUE ANTI-CORRUPTION APPROPRIATIONS ARTICLE AUDITOR GENERAL AUTHORITY AUTHORIZATION BUDGET ALLOCATIONS BUDGET CLASSIFICATION BUDGET EXECUTION BUDGET EXPENDITURE BUDGET FORMULATION BUDGET HOLDERS BUDGET MANAGEMENT BUDGET MANAGERS BUDGET PREPARATION BUDGET PREPARATION PROCESS BUDGET PROPOSALS BUDGET TRANSFERS CAPACITY BUILDING CAPACITY CONSTRAINTS CASH BALANCES CASH BASIS CASH FLOW CASH FLOW STATEMENT CASH MANAGEMENT CASH PLAN CENTRAL BANK CENTRAL GOVERNMENT CENTRAL GOVERNMENT BUDGET CHART OF ACCOUNTS CIVIL SERVANTS CIVIL SERVICE CIVIL SERVICE REFORMS CIVIL SOCIETY ORGANIZATIONS COMMERCIAL BANKS COMPETITIVE BIDDING DECENTRALIZATION DECENTRALIZATION PROGRAM DECISION-MAKING DECISION-MAKING PROCESSES DISTRICTS DIVISION OF RESPONSIBILITIES ECONOMIC CLASSIFICATION ECONOMIC CONDITIONS ECONOMIC GROWTH ECONOMIC POLICY ESTIMATES OF EXPENDITURE EXPENDITURE ALLOCATIONS EXPENDITURE FRAMEWORK EXPENDITURE MANAGEMENT EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDITORS EXTERNAL AUDITS FIDUCIARY ASSESSMENT FIDUCIARY RISK FINANCIAL ACCOUNTABILITY FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT INFORMATION SYSTEMS FINANCIAL MANAGEMENT SYSTEM FINANCIAL MANAGEMENT SYSTEMS FINANCIAL PROPOSALS FINANCIAL REPORTS FINANCIAL RESOURCES FINANCIAL STATEMENT FISCAL ANALYSIS FISCAL DECENTRALIZATION FISCAL MANAGEMENT FISCAL POLICIES FISCAL RISK FISCAL TRANSFERS FOREIGN GRANTS GENERAL BUDGET SUPPORT GOVERNMENT EXPENDITURE GOVERNMENT EXPENDITURES GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS GOVERNMENT MINISTRIES GOVERNMENT POLICY GOVERNMENT PROGRAMS GOVERNMENT STRUCTURE HEALTH CARE HEALTH CENTERS HEALTH INSURANCE HUMAN RESOURCE INSTITUTIONAL FRAMEWORK INTERGOVERNMENTAL FISCAL RELATIONS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL CONTROL INTERNAL CONTROLS INVESTMENT BUDGET LINE-ITEM LEVEL LOCAL GOVERNMENT MACROECONOMIC STABILITY MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM GOALS MEDIUM-TERM PLAN MINISTRY OF FINANCE MISAPPROPRIATION MONETARY UNION NATIONAL BANK NATIONAL BUDGET NATIONAL DEVELOPMENT NATIONAL SECURITY NATIONAL STRATEGY NATIONS NET REVENUE ORGANIC BUDGET LAW OVERSIGHT BODIES OVERSIGHT FUNCTION PERFORMANCE INDICATORS PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT SYSTEM PETTY CORRUPTION POLICY FORMULATION POVERTY REDUCTION POVERTY REDUCTION STRATEGY POVERTY REDUCTION SUPPORT PRIVATE SECTOR PROCUREMENT FUNCTION PROCUREMENT POLICY PROCUREMENT PROCESS PROCUREMENT SYSTEMS PROGRAM CLASSIFICATIONS PROGRAM EXPENDITURE PROGRAM IMPLEMENTATION PROGRAM OBJECTIVES PROGRAM RESULTS PROGRAMS PUBLIC ACCOUNTABILITY PUBLIC ACCOUNTS PUBLIC AGENCIES PUBLIC ENTERPRISES PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE TRACKING PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCE INFORMATION PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC INFORMATION PUBLIC INSTITUTIONS PUBLIC INVESTMENT PUBLIC INVESTMENT PROGRAMMING PUBLIC ORGANIZATIONS PUBLIC PROCUREMENT PUBLIC PROCUREMENT SYSTEM PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE QUALITY ASSURANCE REFORM EFFORTS REFORM STRATEGY REGULATORY FRAMEWORK RESOURCE MANAGEMENT SECTOR PROGRAMS SERVICE DELIVERY STATE BUDGET STRATEGIC PLANS STRATEGIC PRIORITIES SUPREME AUDIT INSTITUTIONS TAX ADMINISTRATION TAX POLICY TAX REVENUE TAX REVENUES TOTAL EXPENDITURES TRANSPARENCY TREASURY MANAGEMENT
Online Access:	http://documents.worldbank.org/curated/en/2014/09/20347985/rwanda-public-sector-governance-program-results-fiduciary-assessment http://hdl.handle.net/10986/20760

Description
Summary:	A fiduciary assessment for the Rwanda Public Sector Governance PforR was carried out, taking into account recent PFM diagnostic reports and meetings and discussions with key officials in the proposed implementing agencies and other stakeholders. The assessment followed the Draft Guidance Notes on PforR Operations and requirements of OP/BP 9.00, Program for Results. The assessment used the four pillars approach of the Organisation for Economic Co-operation and Development Development Assistance Committee (OECD-DAC) to define the inherent risks in the procurement environment. In line with the Sector Board s practices manual, the potential FM risks for the various PFM elements are rated as low (L), modest (M), substantial (S), or high (H). The assessment is also mindful of the gaps that may exist between form (policies, laws, structures, instructions/manuals) and actual functionality or practices of the PFM system. Mitigation measures are proposed to reinforce the government s PFM reform efforts. Critical measures are included in the PAP.

Rwanda : Fiduciary Assessment on a Proposed Credit

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