Tunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Report
As part of the preparation of the Tunisia Urban and Local Governance Program (ULGP) using the Program for Results (PforR) instrument of the World Bank, the Bank task team carried out a Fiduciary Systems Assessment (FSA) of the Program in accordance...
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| Format: | Accounting and Auditing Assessment (ROSC) |
| Language: | English en_US |
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Washington, DC
2014
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| Online Access: | http://documents.worldbank.org/curated/en/2014/06/19902654/tunisia-urban-development-local-governance-program-fiduciary-systems-assessment-report http://hdl.handle.net/10986/19995 |
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okr-10986-19995 |
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| recordtype |
oai_dc |
| 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 |
ACCESS TO INFORMATION ACCOUNTABILITY ACCOUNTANT ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS ACCRUAL ACCOUNTING ALLOCATION OF CAPITAL ANTI-CORRUPTION ANTICORRUPTION ARREARS ASSETS AUDITING AUDITOR AUTHORITY AUTONOMOUS AGENCY AUTONOMY BANK ACCOUNT BANK ACCOUNTS BANK FINANCING BID BIDS BLACK LISTING BORROWER BUDGET EXECUTION BUDGET FORMULATION BUDGETARY FRAMEWORK BUDGETARY RESOURCES BUDGETING CAPACITY BUILDING CAPITAL GRANT CAPITAL GRANT ALLOCATION CAPITAL GRANT ALLOCATIONS CAPITAL GRANT SYSTEM CAPITAL GRANTS CAPITAL INVESTMENT CASH RESERVES CENTRAL BANK CENTRAL GOVERNMENT CHECKS CITIZEN PARTICIPATION CITIZENS CIVIL SOCIETY CIVIL SOCIETY ORGANIZATION CIVIL SOCIETY ORGANIZATIONS COMMUNITY PARTICIPATION COMPETITIVE BIDDING COMPLAINT COMPLAINTS CONSTITUTION CONSTITUTIONAL PROVISION CORRUPTION COUNCILS CREDIT LINE CRIMINAL CRIMINAL LAW CUSTODY DEBT DEBT FINANCING DEBT MANAGEMENT DECENTRALIZATION DECREE DECREES DEMOCRACY DEVELOPMENT BANK DISBURSEMENT DISBURSEMENTS DISCRETION DUE DILIGENCE ELECTED OFFICIALS ENACTMENT EQUIPMENT EXECUTION EXPENDITURE EXPENDITURES EXTERNAL AUDITORS FIDUCIARY RESPONSIBILITY FINANCES FINANCIAL ASSETS FINANCIAL AUDITS FINANCIAL FLOWS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL MANAGEMENTS FINANCIAL PLANNING FINANCIAL REPORTING FINANCIAL RESOURCES FINANCIAL STATEMENTS FINANCING REQUIREMENTS FISCAL DECENTRALIZATION FISCAL SITUATION FRAUD FUNDS FLOW GOOD GOVERNANCE GOVERNMENT BUDGET GOVERNMENT BUDGETS GOVERNMENT DEPARTMENTS GOVERNMENT LEVEL GOVERNMENT LEVELS GOVERNMENT PROGRAMS GOVERNMENT SYSTEMS GRANT ALLOCATION INFORMATION SYSTEM INSTITUTIONAL ARCHITECTURE INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INSTITUTIONAL STRUCTURE INSTRUMENT INTEGRITY INTERGOVERNMENTAL FISCAL RELATIONS INTERNAL AUDIT INTERNATIONAL STANDARDS INVESTIGATION INVESTIGATIONS INVESTMENT GRANTS INVESTMENT PROJECTS ISSUANCE LACK OF TRANSPARENCY LAWS LAWYER LEGAL AGREEMENT LENDER LEVELS OF GOVERNMENT LEVIES LIABILITY LOAN LOAN AGREEMENT LOAN APPLICATION LOAN PROCEEDS LOCAL GOVERNMENT LOCAL GOVERNMENT BUDGETS LOCAL GOVERNMENTS LOCAL INFRASTRUCTURE LOCAL TAX MEDIA MINISTER MINISTRIES OF FINANCE MINISTRY OF FINANCE MONEY LAUNDERING MUNICIPAL ADMINISTRATION MUNICIPAL DEVELOPMENT MUNICIPAL FINANCE MUNICIPAL INFRASTRUCTURE MUNICIPAL MANAGEMENT MUNICIPAL PROCUREMENT MUNICIPALITIES MUNICIPALITY NATIONAL LEVEL OPERATING COSTS OWN SOURCE REVENUE PRESIDENCY PRIVATE SECTOR PROCUREMENTS PROSECUTION PROVISIONS PUBLIC PUBLIC INFORMATION PUBLIC INSTITUTIONS PUBLIC OPINION PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE PUBLIC WORKS REGULATORY FRAMEWORKS REPRESENTATIVES RETURN REVENUE MOBILIZATION REVOLUTION RISK OF CORRUPTION SANCTIONS SERVICE DELIVERY STATE OWNED ENTERPRISES TAX REVENUES TECHNICAL ASSISTANCE TRANCHES TRANSPARENCY TREASURY URBAN DEVELOPMENT URBAN SERVICES |
| spellingShingle |
ACCESS TO INFORMATION ACCOUNTABILITY ACCOUNTANT ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS ACCRUAL ACCOUNTING ALLOCATION OF CAPITAL ANTI-CORRUPTION ANTICORRUPTION ARREARS ASSETS AUDITING AUDITOR AUTHORITY AUTONOMOUS AGENCY AUTONOMY BANK ACCOUNT BANK ACCOUNTS BANK FINANCING BID BIDS BLACK LISTING BORROWER BUDGET EXECUTION BUDGET FORMULATION BUDGETARY FRAMEWORK BUDGETARY RESOURCES BUDGETING CAPACITY BUILDING CAPITAL GRANT CAPITAL GRANT ALLOCATION CAPITAL GRANT ALLOCATIONS CAPITAL GRANT SYSTEM CAPITAL GRANTS CAPITAL INVESTMENT CASH RESERVES CENTRAL BANK CENTRAL GOVERNMENT CHECKS CITIZEN PARTICIPATION CITIZENS CIVIL SOCIETY CIVIL SOCIETY ORGANIZATION CIVIL SOCIETY ORGANIZATIONS COMMUNITY PARTICIPATION COMPETITIVE BIDDING COMPLAINT COMPLAINTS CONSTITUTION CONSTITUTIONAL PROVISION CORRUPTION COUNCILS CREDIT LINE CRIMINAL CRIMINAL LAW CUSTODY DEBT DEBT FINANCING DEBT MANAGEMENT DECENTRALIZATION DECREE DECREES DEMOCRACY DEVELOPMENT BANK DISBURSEMENT DISBURSEMENTS DISCRETION DUE DILIGENCE ELECTED OFFICIALS ENACTMENT EQUIPMENT EXECUTION EXPENDITURE EXPENDITURES EXTERNAL AUDITORS FIDUCIARY RESPONSIBILITY FINANCES FINANCIAL ASSETS FINANCIAL AUDITS FINANCIAL FLOWS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL MANAGEMENTS FINANCIAL PLANNING FINANCIAL REPORTING FINANCIAL RESOURCES FINANCIAL STATEMENTS FINANCING REQUIREMENTS FISCAL DECENTRALIZATION FISCAL SITUATION FRAUD FUNDS FLOW GOOD GOVERNANCE GOVERNMENT BUDGET GOVERNMENT BUDGETS GOVERNMENT DEPARTMENTS GOVERNMENT LEVEL GOVERNMENT LEVELS GOVERNMENT PROGRAMS GOVERNMENT SYSTEMS GRANT ALLOCATION INFORMATION SYSTEM INSTITUTIONAL ARCHITECTURE INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INSTITUTIONAL STRUCTURE INSTRUMENT INTEGRITY INTERGOVERNMENTAL FISCAL RELATIONS INTERNAL AUDIT INTERNATIONAL STANDARDS INVESTIGATION INVESTIGATIONS INVESTMENT GRANTS INVESTMENT PROJECTS ISSUANCE LACK OF TRANSPARENCY LAWS LAWYER LEGAL AGREEMENT LENDER LEVELS OF GOVERNMENT LEVIES LIABILITY LOAN LOAN AGREEMENT LOAN APPLICATION LOAN PROCEEDS LOCAL GOVERNMENT LOCAL GOVERNMENT BUDGETS LOCAL GOVERNMENTS LOCAL INFRASTRUCTURE LOCAL TAX MEDIA MINISTER MINISTRIES OF FINANCE MINISTRY OF FINANCE MONEY LAUNDERING MUNICIPAL ADMINISTRATION MUNICIPAL DEVELOPMENT MUNICIPAL FINANCE MUNICIPAL INFRASTRUCTURE MUNICIPAL MANAGEMENT MUNICIPAL PROCUREMENT MUNICIPALITIES MUNICIPALITY NATIONAL LEVEL OPERATING COSTS OWN SOURCE REVENUE PRESIDENCY PRIVATE SECTOR PROCUREMENTS PROSECUTION PROVISIONS PUBLIC PUBLIC INFORMATION PUBLIC INSTITUTIONS PUBLIC OPINION PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE PUBLIC WORKS REGULATORY FRAMEWORKS REPRESENTATIVES RETURN REVENUE MOBILIZATION REVOLUTION RISK OF CORRUPTION SANCTIONS SERVICE DELIVERY STATE OWNED ENTERPRISES TAX REVENUES TECHNICAL ASSISTANCE TRANCHES TRANSPARENCY TREASURY URBAN DEVELOPMENT URBAN SERVICES World Bank Tunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Report |
| geographic_facet |
Middle East and North Africa Tunisia |
| description |
As part of the preparation of the
Tunisia Urban and Local Governance Program (ULGP) using the
Program for Results (PforR) instrument of the World Bank,
the Bank task team carried out a Fiduciary Systems
Assessment (FSA) of the Program in accordance with OP/BP
9.0. Based on the findings of the FSA, it is concluded that
Program Fiduciary Systems have the capabilities to provide
reasonable assurance that the financing proceeds will be
used for intended purposes. However considering the
existing weaknesses in Program Fiduciary systems, the
residual fiduciary risk rating for the Program is rated as
Substantial. The Program will finance a portion of the
Government of Tunisia s (GoT) existing program for financing
municipal service delivery that involves a combination of
Capital Grants, and Loans in addition to the Own Source
Revenues generated by the municipalities themselves. The
PforR Program intends to reform the system of Capital Grants
by making it predictable and based on an allocation formula
that is principle based and transparent. It has been agreed
with client counterparts that GoT will issue a Decree prior
to the start of the Program that will spell out the design
and operating rules of the reformed capital grant.
Indicative allocations for Capital Grants will be included
in the Five Year Plans and indicative allocations will be
provided by MoEF in advance of the annual plan preparations.
The budget allocations for Capital Grants will be
transferred from the Treasury Current Account at the Central
Bank (BCT) to the Caisse des Prêts et de Soutien des
Collectivités Locales (CPSCL) (referred to as the Caisse),
who will act as the Program Manager for the ULGP. Caisse
will in turn transfer the grant funds to municipalities in
accordance with the operating rules for the Unconditional
and Conditional Capital Grants. Preliminary assessment of
the Program expenditure framework shows that in addition to
the changes in the design of the Capital grant through the
proposed decree, additional steps such as publishing the
indicative allocations of capital grants in advance and
reforming the existing system of multiple ex-ante checks and
controls into a coordinated system of ex-post controls are
necessary for the efficient implementation of the proposed Program. |
| format |
Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Tunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Report |
| title_short |
Tunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Report |
| title_full |
Tunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Report |
| title_fullStr |
Tunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Report |
| title_full_unstemmed |
Tunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Report |
| title_sort |
tunisia urban development and local governance program : fiduciary systems assessment report |
| publisher |
Washington, DC |
| publishDate |
2014 |
| url |
http://documents.worldbank.org/curated/en/2014/06/19902654/tunisia-urban-development-local-governance-program-fiduciary-systems-assessment-report http://hdl.handle.net/10986/19995 |
| _version_ |
1764444442611154944 |
| spelling |
okr-10986-199952021-04-23T14:03:53Z Tunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Report World Bank ACCESS TO INFORMATION ACCOUNTABILITY ACCOUNTANT ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS ACCRUAL ACCOUNTING ALLOCATION OF CAPITAL ANTI-CORRUPTION ANTICORRUPTION ARREARS ASSETS AUDITING AUDITOR AUTHORITY AUTONOMOUS AGENCY AUTONOMY BANK ACCOUNT BANK ACCOUNTS BANK FINANCING BID BIDS BLACK LISTING BORROWER BUDGET EXECUTION BUDGET FORMULATION BUDGETARY FRAMEWORK BUDGETARY RESOURCES BUDGETING CAPACITY BUILDING CAPITAL GRANT CAPITAL GRANT ALLOCATION CAPITAL GRANT ALLOCATIONS CAPITAL GRANT SYSTEM CAPITAL GRANTS CAPITAL INVESTMENT CASH RESERVES CENTRAL BANK CENTRAL GOVERNMENT CHECKS CITIZEN PARTICIPATION CITIZENS CIVIL SOCIETY CIVIL SOCIETY ORGANIZATION CIVIL SOCIETY ORGANIZATIONS COMMUNITY PARTICIPATION COMPETITIVE BIDDING COMPLAINT COMPLAINTS CONSTITUTION CONSTITUTIONAL PROVISION CORRUPTION COUNCILS CREDIT LINE CRIMINAL CRIMINAL LAW CUSTODY DEBT DEBT FINANCING DEBT MANAGEMENT DECENTRALIZATION DECREE DECREES DEMOCRACY DEVELOPMENT BANK DISBURSEMENT DISBURSEMENTS DISCRETION DUE DILIGENCE ELECTED OFFICIALS ENACTMENT EQUIPMENT EXECUTION EXPENDITURE EXPENDITURES EXTERNAL AUDITORS FIDUCIARY RESPONSIBILITY FINANCES FINANCIAL ASSETS FINANCIAL AUDITS FINANCIAL FLOWS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL MANAGEMENTS FINANCIAL PLANNING FINANCIAL REPORTING FINANCIAL RESOURCES FINANCIAL STATEMENTS FINANCING REQUIREMENTS FISCAL DECENTRALIZATION FISCAL SITUATION FRAUD FUNDS FLOW GOOD GOVERNANCE GOVERNMENT BUDGET GOVERNMENT BUDGETS GOVERNMENT DEPARTMENTS GOVERNMENT LEVEL GOVERNMENT LEVELS GOVERNMENT PROGRAMS GOVERNMENT SYSTEMS GRANT ALLOCATION INFORMATION SYSTEM INSTITUTIONAL ARCHITECTURE INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INSTITUTIONAL STRUCTURE INSTRUMENT INTEGRITY INTERGOVERNMENTAL FISCAL RELATIONS INTERNAL AUDIT INTERNATIONAL STANDARDS INVESTIGATION INVESTIGATIONS INVESTMENT GRANTS INVESTMENT PROJECTS ISSUANCE LACK OF TRANSPARENCY LAWS LAWYER LEGAL AGREEMENT LENDER LEVELS OF GOVERNMENT LEVIES LIABILITY LOAN LOAN AGREEMENT LOAN APPLICATION LOAN PROCEEDS LOCAL GOVERNMENT LOCAL GOVERNMENT BUDGETS LOCAL GOVERNMENTS LOCAL INFRASTRUCTURE LOCAL TAX MEDIA MINISTER MINISTRIES OF FINANCE MINISTRY OF FINANCE MONEY LAUNDERING MUNICIPAL ADMINISTRATION MUNICIPAL DEVELOPMENT MUNICIPAL FINANCE MUNICIPAL INFRASTRUCTURE MUNICIPAL MANAGEMENT MUNICIPAL PROCUREMENT MUNICIPALITIES MUNICIPALITY NATIONAL LEVEL OPERATING COSTS OWN SOURCE REVENUE PRESIDENCY PRIVATE SECTOR PROCUREMENTS PROSECUTION PROVISIONS PUBLIC PUBLIC INFORMATION PUBLIC INSTITUTIONS PUBLIC OPINION PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE PUBLIC WORKS REGULATORY FRAMEWORKS REPRESENTATIVES RETURN REVENUE MOBILIZATION REVOLUTION RISK OF CORRUPTION SANCTIONS SERVICE DELIVERY STATE OWNED ENTERPRISES TAX REVENUES TECHNICAL ASSISTANCE TRANCHES TRANSPARENCY TREASURY URBAN DEVELOPMENT URBAN SERVICES As part of the preparation of the Tunisia Urban and Local Governance Program (ULGP) using the Program for Results (PforR) instrument of the World Bank, the Bank task team carried out a Fiduciary Systems Assessment (FSA) of the Program in accordance with OP/BP 9.0. Based on the findings of the FSA, it is concluded that Program Fiduciary Systems have the capabilities to provide reasonable assurance that the financing proceeds will be used for intended purposes. However considering the existing weaknesses in Program Fiduciary systems, the residual fiduciary risk rating for the Program is rated as Substantial. The Program will finance a portion of the Government of Tunisia s (GoT) existing program for financing municipal service delivery that involves a combination of Capital Grants, and Loans in addition to the Own Source Revenues generated by the municipalities themselves. The PforR Program intends to reform the system of Capital Grants by making it predictable and based on an allocation formula that is principle based and transparent. It has been agreed with client counterparts that GoT will issue a Decree prior to the start of the Program that will spell out the design and operating rules of the reformed capital grant. Indicative allocations for Capital Grants will be included in the Five Year Plans and indicative allocations will be provided by MoEF in advance of the annual plan preparations. The budget allocations for Capital Grants will be transferred from the Treasury Current Account at the Central Bank (BCT) to the Caisse des Prêts et de Soutien des Collectivités Locales (CPSCL) (referred to as the Caisse), who will act as the Program Manager for the ULGP. Caisse will in turn transfer the grant funds to municipalities in accordance with the operating rules for the Unconditional and Conditional Capital Grants. Preliminary assessment of the Program expenditure framework shows that in addition to the changes in the design of the Capital grant through the proposed decree, additional steps such as publishing the indicative allocations of capital grants in advance and reforming the existing system of multiple ex-ante checks and controls into a coordinated system of ex-post controls are necessary for the efficient implementation of the proposed Program. 2014-09-09T15:18:39Z 2014-09-09T15:18:39Z 2014-06-26 http://documents.worldbank.org/curated/en/2014/06/19902654/tunisia-urban-development-local-governance-program-fiduciary-systems-assessment-report http://hdl.handle.net/10986/19995 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ Washington, DC Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) Middle East and North Africa Tunisia |