Промышленный лизинг Промышленный лизинг  Методички 

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including performance indicators, similar to those used in HIPC AAPs, that could be updated periodically. Standardized assessment overviews would be useful to both donors and recipient governments, providing a concise analysis of public expenditure issues and assessments of fiduciary risk, highlighting areas requiring reform, and providing a tool for monitoring progress. Each overview could be subject to a joint quality review involving donors and the recipient government.

STRUCTURE OF THE STUDY

Following an introductory section and a discussion of fiduciary risk and accountability in public expenditure management, the study summarizes the scope and content of the main assessment instruments. It then describes the methodology and sources and presents the findings from the mapping of the instruments coverage. The last section offers recommendations and identifies issues meriting further consideration. In addition, there are annexes describing the main assessment instruments in greater detail, discussing good practices for measuring performance in public expenditure management (an OECD-DAC study), and presenting detailed results of the mapping exercise.



Abbreviations and Acronyms

CAS Country Assistance Strategy (World Bank)

CFAA Country Financial Accountability Assessment (World Bank)

CONTACT Country Assessment in Accountability and Transparency (UNDP)

CPAR Country Procurement Assessment Report (World Bank)

DFID Department for International Development (U.K.)

EC European Commission

EDF European Development Fund

EU European Union

Fiscal ROSC Report on the Observance of Standards and Codes of Fiscal Transparency (IMF)

HIPC AAP Assessment and Action Plan for a Heavily Indebted Poor Country (World Bank-IMF)

IFAC International Federation of Accountants

IGR Institutional and Governance Review (World Bank)

IIA Institute of Internal Auditors

IMF International Monetary Fund

INTOSAI International Organization of Supreme Audit Institutions

OECD Organisation for Economic Co-operation and Development

PEFA Public Expenditure and Financial Accountability Program



PER Public Expenditure Review (World Bank)

PREM Poverty Reduction and Economic Management Network (World

Bank)

PRSC Poverty Reduction Support Credit

PRSP Poverty Reduction Strategy Paper

QAG Quality Assurance Group (World Bank)

SIDA Swedish International Development Authority

SIGMA Support for Improvement in Governance and Management in

Central and Eastern European Countries (EC and OECD)

SPA Strategic Partnership with Africa

UNDP United Nations Development Programme



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