Senegal : Country Financial Accountability Assessment

Senegal : Country Financial Accountability Assessment

This Country Financial Accountability Assessment (CFAA) examines the financial management in both the public and private sectors, aimed as an evaluation, not an audit, and, identifies financial risks within current practices, and procedures in Sene...

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Bibliographic Details
Main Author: World Bank
Format: Country Financial Accountability Assessment
Language:English
en_US
Published: Washington, DC 2013
Subjects:
ACCOUNTING STANDARDS
ACCOUNTING SYSTEMS
BUDGET ADMINISTRATION
BUDGET CONTROL
BUDGET EXECUTION
BUDGET PROCESS
BUDGETARY SUPPORT
BUSINESS ENVIRONMENT
CAPACITY BUILDING
CASH MANAGEMENT
COUNTRY ASSISTANCE STRATEGY
DEBT MANAGEMENT
EXPENDITURE ANALYSIS
EXTERNAL FINANCE
FINANCIAL ACCOUNTABILITY
FINANCIAL MANAGEMENT SYSTEMS
FINANCIAL MANAGEMENT
FINANCIAL PLANNING
GOVERNMENT ACCOUNTING
GOVERNMENT PLANNING
HEAVILY INDEBTED POOR COUNTRIES
HUMAN RESOURCES DEVELOPMENT
INTERNAL AUDIT
INVESTMENT LOANS
INVESTMENT OF PUBLIC FUNDS
LEGAL & REGULATORY FRAMEWORK
LEGISLATIVE OVERSIGHT
PRIVATE SECTOR FINANCING
PRIVATE SECTOR MANAGEMENT
PUBLIC EXPENDITURES
PUBLIC FINANCE MANAGEMENT
PUBLIC FINANCE
PUBLIC SECTOR ACCOUNTING
PUBLIC SECTOR MANAGEMENT
RESOURCE ALLOCATION PROCESSES
RISK ASSESSMENT
SOCIAL ACTION PROGRAMS
TECHNICAL ASSISTANCE
ACCOUNT
ACCOUNTABILITY
ACCOUNTANTS
ACCOUNTING
ACCOUNTING PRACTICES
ACCOUNTING PROCEDURES
ADB
AUTHORITY
AUTHORIZATION
BANK ACCOUNTS
BILLING
BUDGET ESTIMATES
BUDGET FORMULATION
BUDGETING
CENTRALIZATION
CITIZENS
CIVIL SERVICE
CONSTITUTION
DEBT
DECENTRALIZATION
DECREE
DECREES
EXECUTION
EXPENDITURE
EXPENDITURE CATEGORIES
FINANCIAL DATA
FINANCIAL INFORMATION
FINANCIAL REFORMS
FINANCIAL REGULATIONS
FINANCIAL REPORTING
FINANCIAL RESOURCES
FINANCIAL RISK
FINANCIAL RISKS
FINANCIAL STATEMENTS
FISCAL
FISCAL YEAR
GOOD GOVERNANCE
GOVERNMENT ACTION
GOVERNMENT FINANCE
GOVERNMENT REVENUE
INSTITUTIONAL FRAMEWORK
INSTITUTIONAL STRUCTURE
INTERNAL CONTROLS
LACK OF TRANSPARENCY
LAWS
LEGAL FRAMEWORK
LEGISLATION
LOCAL GOVERNMENT
LOCAL GOVERNMENT FINANCE
MUNICIPAL DEVELOPMENT
PAYROLL
PENSIONS
PRIVATE SECTOR
PROCUREMENT
PROVISIONS
PUBLIC ACCOUNTING
PUBLIC ENTERPRISES
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE REVIEW
PUBLIC FINANCES
PUBLIC FUNDS
PUBLIC RESOURCES
PUBLIC SECTOR
PUBLIC WORKS
QUALITY CONTROL
REVENUE ADMINISTRATION
REVENUE COLLECTION
RISK EVALUATION
STATE-OWNED ENTERPRISES
TAX
TAX SYSTEMS
TOTAL EXPENDITURES
TREASURY
Online Access:http://documents.worldbank.org/curated/en/2003/11/3043820/senegal-country-financial-accountability-assessment-vol-1-2
http://hdl.handle.net/10986/14709
Description
Summary:This Country Financial Accountability Assessment (CFAA) examines the financial management in both the public and private sectors, aimed as an evaluation, not an audit, and, identifies financial risks within current practices, and procedures in Senegal. It does not however, intend to suggest an accurate, final allocation of public resources, though it facilitates implementation of action plans that reinforce the Government's reform agenda. Within the context of the Country Assistance Strategy (CAS), this CFAA supports the technical and financial partnerships which contribute to the economic, and financial reforms being implemented in the country, and, is an integral part of the Heavily Indebted Poor Countries (HIPC) initiative. One concern is risk evaluation involving the public sector and their partners in budget formulation, preparation, and implementation. Of critical importance is the improvement of public financial management, namely within: external financing; budget preparation and implementation, including internal controls; public accounting and reporting practices; treasury management practices; and wage controls. The CFAA proposes recommendations, and actions to be taken, primarily focusing on building capacity, and strengthening human resources, and, outlines the need to establish concerted efforts, supported by technical, and financial partners, towards integrated investment projects that allow public expenditures - based on a strong budget support - in particular, for social action programs. The first volume contains the main report describing and analyzing the public financial management in Senegal and the private sector accounting profession and NGOs. The second volume contains annexes and is presented only in French.

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