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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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

id	okr-10986-14533
recordtype	oai_dc
spelling	okr-10986-145332021-04-23T14:03:15Z Federal Republic of Yugoslavia : Country Financial Accountability Assessment World Bank 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 BUDGET MANAGEMENT LEGISLATIVE FRAMEWORK BUDGET PROCESS BUDGET IMPLEMENTATION BUDGET LAW & LEGISLATION CASH MANAGEMENT TREASURY PAYMENTS ARRANGEMENTS PUBLIC ACCOUNTING REPORTING ACCOUNTING STANDARDS INTERNAL AUDITS EXTERNAL AUDITORS GOVERNMENT CREDIBILITY CORRUPTION IN POLITICS CORRUPT PRACTICES BANKING LEGISLATION BANKING SECTOR REFORMS SAFEGUARDS RISK ASSESSMENTS RISK MANAGEMENT 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. 2013-07-24T18:56:30Z 2013-07-24T18:56:30Z 2002-12-15 http://documents.worldbank.org/curated/en/2002/12/2446545/federal-republic-yugoslavia-country-financial-accountability-assessment http://hdl.handle.net/10986/14533 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Country Financial Accountability Assessment Economic & Sector Work Europe and Central Asia Serbia
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	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 BUDGET MANAGEMENT LEGISLATIVE FRAMEWORK BUDGET PROCESS BUDGET IMPLEMENTATION BUDGET LAW & LEGISLATION CASH MANAGEMENT TREASURY PAYMENTS ARRANGEMENTS PUBLIC ACCOUNTING REPORTING ACCOUNTING STANDARDS INTERNAL AUDITS EXTERNAL AUDITORS GOVERNMENT CREDIBILITY CORRUPTION IN POLITICS CORRUPT PRACTICES BANKING LEGISLATION BANKING SECTOR REFORMS SAFEGUARDS RISK ASSESSMENTS RISK MANAGEMENT
spellingShingle	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 BUDGET MANAGEMENT LEGISLATIVE FRAMEWORK BUDGET PROCESS BUDGET IMPLEMENTATION BUDGET LAW & LEGISLATION CASH MANAGEMENT TREASURY PAYMENTS ARRANGEMENTS PUBLIC ACCOUNTING REPORTING ACCOUNTING STANDARDS INTERNAL AUDITS EXTERNAL AUDITORS GOVERNMENT CREDIBILITY CORRUPTION IN POLITICS CORRUPT PRACTICES BANKING LEGISLATION BANKING SECTOR REFORMS SAFEGUARDS RISK ASSESSMENTS RISK MANAGEMENT World Bank Federal Republic of Yugoslavia : Country Financial Accountability Assessment
geographic_facet	Europe and Central Asia Serbia
description	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.
format	Economic & Sector Work :: Country Financial Accountability Assessment
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Federal Republic of Yugoslavia : Country Financial Accountability Assessment
title_short	Federal Republic of Yugoslavia : Country Financial Accountability Assessment
title_full	Federal Republic of Yugoslavia : Country Financial Accountability Assessment
title_fullStr	Federal Republic of Yugoslavia : Country Financial Accountability Assessment
title_full_unstemmed	Federal Republic of Yugoslavia : Country Financial Accountability Assessment
title_sort	federal republic of yugoslavia : country financial accountability assessment
publisher	Washington, DC
publishDate	2013
url	http://documents.worldbank.org/curated/en/2002/12/2446545/federal-republic-yugoslavia-country-financial-accountability-assessment http://hdl.handle.net/10986/14533
_version_	1764427233296908288

Federal Republic of Yugoslavia : Country Financial Accountability Assessment

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