Rwanda Transformation of Agriculture Sector, Phase 3 : Integrated Fiduciary Assessment Report

An Integrated Fiduciary Assessment (IFA) was conducted for the proposed Transformation of Agriculture Sector Program Phase-3 (PSTA 3) Program-for-Results (PforR) operation. The assessment used the DRAFT Guidance Notes on Program-for-Results Operati...

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Bibliographic Details
Main Author:	World Bank Group
Format:	Integrated Fiduciary Assessment
Language:	English en_US
Published:	Washington, DC 2014
Subjects:	ACCOUNT ACCOUNTABILITY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING POLICIES ACCOUNTING RECORDS ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTS PAYABLE ANTI-CORRUPTION ANTICORRUPTION ARREARS AUDIT COMMITTEE AUDIT COMMITTEES AUDIT OBJECTIVES AUDIT REPORTS AUDIT RISK AUDITING AUDITOR AUDITS BANK ACCOUNTS BEST PRACTICES BIDS BORROWER BRIBE BRIBERY BRIBES BUDGET APPROPRIATIONS BUDGET CLASSIFICATION BUDGET IMPLEMENTATION BUDGET MONITORING BUDGET PRESENTATION BUDGET PROCESS BUDGET TRANSFERS BUDGETING BUSINESS COMMUNITY BUSINESS PROCESSES CAPACITY BUILDING CAPACITY CONSTRAINTS CASH BALANCES CASH ECONOMY CASH FLOW CASH MANAGEMENT CHECKS CIVIL SOCIETY COMPETITIVE BIDDING COMPLAINT COMPLAINTS COMPLIANCE AUDITING CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CONTRACTORS COOPERATIVES CORRUPT CORRUPTION CORRUPTION PERCEPTIONS CORRUPTION PERCEPTIONS INDEX CORRUPTION PREVENTION COUNTRY COMPARISONS CPI CREDIBILITY CREDITORS CRIMINAL DEBTOR DEBTORS DEVELOPING COUNTRIES DEVELOPMENT BANK DISBURSEMENT DISBURSEMENTS DISCRETION DOMESTIC CAPITAL ECONOMIC DEVELOPMENT EMPLOYMENT EQUIPMENT ETHICS EXPENDITURE EXPENDITURES EXTERNAL AUDITORS EXTERNAL FINANCE FINANCES FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL POLICIES FIXED ASSETS FRAUD FUNDS FLOW GOVERNMENT BUDGET GOVERNMENT EXPENDITURE GOVERNMENT FINANCE GOVERNMENT POLICIES GOVERNMENT POLICY HUMAN RESOURCE INFLATION INFORMATION SYSTEM INFORMATION SYSTEMS INFORMATION TECHNOLOGY INITIATIVE INSTITUTIONAL DEVELOPMENT INSTRUMENT INTEGRITY INTERGOVERNMENTAL FISCAL RELATIONS INTERNAL AUDIT INTERNAL AUDITING INTERNAL AUDITORS INTERNAL CONTROLS INTERNATIONAL DEVELOPMENT INTERNATIONAL STANDARDS INTERNATIONAL TRADE INTERNATIONAL TRADE LAW INVESTIGATION INVESTIGATIONS INVESTIGATORS INVESTMENT STRATEGY JUSTICE LACK OF TRANSPARENCY LAND USE LAWS LEADERSHIP LEADERSHIP CODE LEGAL AGREEMENT LEGAL FRAMEWORK LEGAL FRAMEWORKS LEGAL PROVISIONS LIABILITY LIMA DECLARATION LOCAL GOVERNMENT MANAGEMENT REPORTS MARKET ACCESS MARKET PRACTICES MARKETING MDAS MEDIA MINISTER NATIONAL BANK NATURAL RESOURCES PAYMENT ORDERS PAYROLL PENALTIES POLICE POLITICIANS PROCUREMENT PROCUREMENT LAW PROCUREMENT POLICY PROCUREMENTS PRODUCTIVITY PROSECUTION PROSECUTOR PROSECUTORS PUBLIC ENTERPRISES PUBLIC EXPENDITURES PUBLIC FUNDS PUBLIC INFORMATION PUBLIC INVESTMENTS PURCHASING PURCHASING POWER REGULATORY FRAMEWORK RETURN RISK MANAGEMENT SALES SANCTIONS SERVICE DELIVERY SUBSIDIARY TAX RULES TRANSACTION TRANSACTION COSTS TRANSPARENCY TREASURY TURNOVER WHISTLE BLOWERS WITHHOLDING TAX WRITTEN RECORDS
Online Access:	http://documents.worldbank.org/curated/en/2014/10/20346282/rwanda-transformation-agriculture-sector-phase-three-program-results http://hdl.handle.net/10986/20578

Description
Summary:	An Integrated Fiduciary Assessment (IFA) was conducted for the proposed Transformation of Agriculture Sector Program Phase-3 (PSTA 3) Program-for-Results (PforR) operation. The assessment used the DRAFT Guidance Notes on Program-for-Results Operations and Requirements of OP/BP 9.00, Program for Results, (PforR). The OECD-DAC four pillars approach was also used to define the inherent risks in the procurement environment. The assessment covered the institutions directly responsible for the program, namely: Ministry of Agriculture and Animal Resources (MINAGRI), Rwanda Agriculture Board (RAB), and National Agriculture Export Board (NAEB); Rwanda Public Procurement Authority (RPPA); National Public Prosecution Authority (NPPA); Office of the Ombudsman (OM); Office of the Auditor General (OAG); and one District Council from each of the four provinces based on the size of budget transfers and population. The assessment also involved discussions with key nonstate actors and stakeholders, including the Private Sector Federation and member confederations, Transparency International (TI) Rwanda chapter, and the National Cooperatives Confederation of Rwanda.

Rwanda Transformation of Agriculture Sector, Phase 3 : Integrated Fiduciary Assessment Report

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