Промышленный лизинг Промышленный лизинг  Методички 

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lie expenditure management systems, as measured by the 15 benchmarks, did not necessarily improve much. In late 2004 the Bank and IMF will deliver a thorough reassessment of HIPCs to their boards, following another round of comprehensive assessments starting in fall 2003.

EC AUDITS

Until recently the European Commissions assessment instrument consisted of periodic ex post audits of whether its structural adjustment resources were used in line with the financing and implementation agreements signed with recipient governments. But with the evolution of EC support for structural adjustment, the purpose of and approach to audits have also changed. This methodology has developed gradually, building on the principles and methodology of the United Nations Development Programmes CONTACT guidelines and on lessons from previous audits, and has not been defined in a formal document.7

Since 1992 EC audits have been carried out in some 32 countries. For General and Sector Import Support Operations these audits focused on the legality and regularity of expenditures. For targeted budget support the audits were adjusted to recognize that counterpart funding became subject to national budget rules and procedures. Hence a more comprehensive approach to audits was developed that focused on an assessment of the legal framework and procedures for budget execution-including procurement and financial accountability and control-verified through sample financial audits. In addition, materiality checks were introduced to assess the value for money of expenditures.

Recognizing that the segregation of counterpart funds undermines effective budgeting in recipient countries (as well as the long disbursement delays engendered by that approach), the European Commission has proposed a new approach based on ex ante assessments and traditional ex post audits (EC 2002). General budget support will be programmed over multiple years and released annually in both fixed tranches (based on the recipient countrys conformity with IMF conditions for macroeconomic management) and variable tranches (based on agreed indicators for social and public expenditure management). The proposed ex ante assessments would be based on:

Reviews of diagnostic work on public expenditure management, drawn mainly from non-EC sources.

Information from previous EC audits.



EC reviews of government and donor action plans for improving public expenditure management.

Analyses of gaps identified in existing diagnostic work that are to be addressed by follow-up work. Such follow-up work might include, for example, sector-specific sample financial audits used to establish indicators to measure progress in improving public financial management.

Though the new approach has broad coverage, the assessments will largely rely on recent diagnostic work by the Bank, IMF, and other agencies-complemented and validated by EC compliance tests, which use audit techniques to provide reasonable assurance that public expenditure management systems and procedures are implemented consistently, in line with relevant rules and regulations. (However, the European Commission has not produced an adequate description of compliance tests or guidelines for staff conducting them; see PEFA 2003). The proposed new approach emphasizes strengthening public expenditure and financial accountability and measuring progress using relevant performance indicators.

DFID ASSESSMENTS OF FIDUCIARY RISK

The DFID approach to measuring and managing fiduciary risk, which is still in an experimental phase, is largely based on reports and analysis carried out by other agencies. Its goal is to ascertain whether it is reasonable to expect that DFID resources will be used for their intended purposes, accounted for properly, and represent value for money. The DFID approach is similar to that of HIPC AAPs in that it is based on a relatively small number of indicators focused on different aspects of public expenditure management.

The DFID assessments generally rely on World Bank and IMF information, including PERs, CFAAs, and other documents. In addition, DFID has collaborated with the Bank in carrying out some CFAAs. Whatever the source of information, a fiduciary risk assessment must be completed before DFID provides budget support (DFID 2002b).

QUESTIONNAIRES, CHECKLISTS, AND OTHER TOOLS

Development agencies have developed a variety of questionnaires, checklists, and other tools for teams undertaking assessments. Fiscal ROSCs and



CPARs have detailed, well-structured questionnaires. HIPC AAPs also use a questionnaire. Though CFAA guidelines included a detailed questionnaire in the past, recently updated guidelines include only a few key questions (World Bank 2002b). The World Banks Africa Region, however, has developed a detailed CFAA checklist that covers most aspects of budget execution, accounting, audit, and control. The Bank has also developed other tools to analyze public expenditure management and the impact of expenditures, including Public Expenditure Tracking Surveys (PETS), benefits incidence analysis, and anticorruption surveys.

Also deserving mention are the questionnaires and checklists linked to the Banks Public Expenditure Management (PEM) Core Diagnostic, UNDPs CONTACT guidelines, and SIGMAs baseline assessments. (See also the questionnaires that appear as annexes in Allen and Tommasi 2001 and Schiavo-Campo and Tommasi 1999.) The PEM Core Diagnostic was developed to assist in the preparation of PERs, though it was never formally tied to them.8 Because it was developed immediately after the Fiscal ROSC, it includes most of the components covered by the Fiscal ROSC in terms of the legal and organizational framework for expenditure programming and budget preparation. The PEM Core Diagnostic does not cover budget execution, accounting, or auditing, and directs users to CFAA and CPAR guidelines and questionnaires for information on these activities. (Recently updated CFAA guidelines call the PEM Core Diagnostic a complementary toolkit -see World Bank 2003a.)

UNDPs CONTACT guidelines provide comprehensive checklists covering most aspects of budget preparation and execution, while SIGMAs baseline assessments comprise questionnaires focused on the internal control, procurement, financial reporting, and audit aspects of public expenditure management. In addition, the PEFA program is preparing questionnaires on the management of government records in areas such as financial management and personnel issues, filling an important gap in the coverage of diagnostic tools.

Diagnostic instruments differ in the level of detail they seek through their questionnaires and checklists (table 1). Moreover, some questionnaires allow for multiple choice answers or are scaled in some way, while others require only yes or no answers.



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