Federal Republic of Yugoslavia : Country Financial Accountability Assessment

Federal Republic of Yugoslavia : Country Financial Accountability Assessment

This report is an assessment of the status of the Federal Republic of Yugoslavia'sfinancial accountability at June 2002. This first CFAA for the FRY focuses on the most critical issues in the near-to-medium term. In this context, the CFAA conc...

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Bibliographic Details
Main Author:	World Bank
Format:	Country Financial Accountability Assessment
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCOUNT ACCOUNTANTS ACCOUNTING ACCOUNTING POLICIES ACCOUNTING PROCEDURES ACCOUNTING RECORDS ACCOUNTING STANDARDS ACCOUNTS ANTI-CORRUPTION AUDIT DEPARTMENTS AUDITING AUDITING STANDARDS AUDITORS AUDITS BANKING LAWS BANKING SECTOR BOOKKEEPING BUDGET EXECUTION BUDGET MANAGEMENT BUDGET PROCESS BUDGET SYSTEM BUDGETARY FUNDS BUDGETING CASH FLOWS CASH MANAGEMENT COMMERCIAL BANKS CONSOLIDATION CORRESPONDENT BANKS DEBT DEBT MANAGEMENT DECISION- MAKING DEMOCRACY EXPENDITURE MANAGEMENT EXPENDITURES FEDERAL GOVERNMENT FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL CONTROL FINANCIAL DATA FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL PLANNING FINANCIAL RESOURCES FINANCIAL SECTOR FINANCIAL SUPPORT FINANCIAL TRANSACTIONS FISCAL FISCAL DISCIPLINE FISCAL TRANSPARENCY GOOD GOVERNANCE GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING SYSTEMS GOVERNMENT LEVEL GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENTAL ORGANIZATION GROSS DOMESTIC PRODUCT INSTITUTIONAL ARRANGEMENTS INTERNAL AUDIT INTERNAL AUDITING INTERNAL CONTROLS INTERNAL REGULATIONS INTERNATIONAL ACCOUNTING STANDARDS INVENTORY JUDICIARY LEGAL FRAMEWORK LEGALITY LEGISLATION LEGISLATURE LEGISLATURES LEVELS OF GOVERNMENT MINISTRIES OF EDUCATION MINISTRIES OF FINANCE MINISTRY OF FINANCE NATIONS PAYROLL POLITICAL UNCERTAINTY PRIVATE SECTOR PROCUREMENT PROVISIONS PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FUNDS PUBLIC INSTITUTIONS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SPENDING REHABILITATION REPORTING REPUBLICS REVENUE MANAGEMENT RISK MANAGEMENT SEPARATION OF POWERS STATE AGENCIES STRUCTURAL ADJUSTMENT TAX TECHNICAL ASSISTANCE TRANSPARENCY TREASURY PUBLIC FINANCE PUBLIC SECTOR MANAGEMENT LEGISLATIVE FRAMEWORK BUDGET IMPLEMENTATION BUDGET LAW & LEGISLATION TREASURY PAYMENTS ARRANGEMENTS PUBLIC ACCOUNTING INTERNAL AUDITS EXTERNAL AUDITORS GOVERNMENT CREDIBILITY CORRUPTION IN POLITICS CORRUPT PRACTICES BANKING LEGISLATION BANKING SECTOR REFORMS SAFEGUARDS RISK ASSESSMENTS
Online Access:	http://documents.worldbank.org/curated/en/2002/12/2446545/federal-republic-yugoslavia-country-financial-accountability-assessment http://hdl.handle.net/10986/14533

Description
Summary:	This report is an assessment of the status of the Federal Republic of Yugoslavia'sfinancial accountability at June 2002. This first CFAA for the FRY focuses on the most critical issues in the near-to-medium term. In this context, the CFAA concentrates on public sector accountability and on fiduciary arrangements for Bank-financed projects, with a limited review of private sector accounting and auditing arrangements that focuses on those issues that might affect the fiduciary safeguards and arrangements. The report is arranged as follows: Section 2 examines punlic sector budget management. Section 3 focuses on public sector payments, cash management, and treasury. Section 4 assesses public sector accounting and reporting. Section 5 describes public sector financial controls, and internal and external audit capabilities. Section 6 scrutinizes banking, accounting, and fiduciary considerations in the financial and private sectors; and elaborates fiduciary risk assessment and management.

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