ed Development Member Countries, 26n2 assessing of assessors, xvi-xvii, 66-67

SIGMA peer reviews, 97-99 assessment instruments, 15-26, 104bA2.2

See also specific instrument by name

checklists. See questionnaires and checklists, use of

diagnostic reviews as, 101-3

definition of diagnostic review, 102bA2.1

differences among, 40-41, 51-52

gaps in, 46-47

internal evaluations of, 38

objectives and role of, 9-10,

16 b1

primary vs. secondary instruments, 40

process followed by, 37-38

questionnaires. See questionnaires and checklists, use of

scope and application of, xiii-xiv, 34-35, 44, 77-100, 113-21

similarities among. See duplication and similarities of instruments

study coverage of, 34-35 assessments of public expenditure

management, 1-7, 101-12 background, xi, 3-5 costs of. See costs of assessments guidance from Development

Assistance Committee. See

OECD

new framework for, 69f2, 73n6

public expenditure management,

defined, 2 purpose of assessments, 15, 27 purpose of study, 1, 2-3 quality control of. See quality

control of assessments asset management, lack of coverage

of, 46

audits. See accounting, reporting, and external audit; EC audits

Bangladesh, 50, 109bA2.3 Bolivia, 64, 82 Bosnia, 84 budget execution

as CFAA focus, 58

as component of public expenditure management, 27, 30b2,

32f1

corruption and, 33

coverage by assessment instruments, 119tA3.1

as focus of most assessment instruments, 35

as PER focus, 35 budget preparation

as CFAA focus, 18, 24, 34

as component of public expenditure management, 27, 28b2,

32f1

corruption and, 33 coverage by assessment instruments, 116tA3.1 as EC audit focus, 22

as PER focus, 17, 24, 34, 58

Build-Operate-Transfer (BOT)

mechanisms, 33 Bulgaria, 96

Burkina Faso, 38, 39b3 participatory CFAA, 51

Cambodia as example of coordinated assessments, 65

Campos-Pradhan approach, 16, 78

Central Europe. See EC and

OECD Support for Improvement in Governance and Management in Central and Eastern Europe (SIGMA)

CFAAs. See Country Financial Accountability Assessments

checklists. See questionnaires and checklists, use of

collaboration and cooperation. See integration and coordination

components and subcomponents of public expenditure management, 27, 28b2 map of major assessment tools, 113-21

summary map of assessment tools, 32/1

conditionality, 13

consent of government to assessment, 38

CONTACT. See UNDP CONTACT Guidelines

coordination between agencies,

53-57

assessment instruments encouraging, 37 CFAAs and, 82

lack of coordination as problem,

recipient government compelling, 52 coordination within agencies, 52

coordination within World Bank,

57-63

corruption, effects of, xi, 5, 33 CFAAs looking at, 42, 83 Fiduciary Review (World Bank)

developed to address, 73я1 recommendations concerning,

costs of assessments, 50, 53, 57, 103

Country Analytic Website, 53, 112я2

Country Assistance Strategies and

Poverty Reduction Strategy

Papers, 54 Country Financial Accountability

Assessments (CFAAs), 1, 15,

104Ш.2 accounting issues, coverage of,

asset management inadequately

covered by, 46 for Burkina Faso, 39b 3 combining with PERs, 61, 82 coordination with CPARs, 82 coordination within World

Bank, need to improve,

57-63

description of, 18-19, 80-83

dissemination of, 82

Financial Management Networks role, 80-81

government participation in process, 36

institutional considerations and,

42, 43

overlap with other instruments,

xiii, 41, 44, 45, 51, 58 as primary instruments, 40

questionnaires, use of, 24, 25*1 relationship to EC audits, 55-56 revised guidelines for, 38, 40, 42, 83

risk definition used for, 10 scope and range of, 34, 45, 81,

83, 115*A3.1 significance of, 36 skills of teams conducting,

66-67

standardization of, 40-41 Strategic Partnership with Africa

(SPA) study of, 50-51, 82 as successful collaboration

between agencies, 53 taxes inadequately covered by,

Country Procurement Assessment Reports (CPARs), 1, 15, 19 for Burkina Faso, 39b3 coordination and integration

less important for, 40 coordination with CFAAs, 82 coordination within World Bank, need to improve, 58,

59, 62-63

description of, 19, 83-85 government participation in

process, 36 institutional considerations and,

42-43

as primary instruments, 40 questionnaires and checklists,

use of, 24, 25*1, 43 revised guidelines for, 38, 62 scope and range of, 35, 45, 84,

115*A3.1 significance of, 36 standardized structure of, 40

as successful collaboration between agencies, 53 Czech Republic, 96

debt management, 46

See also World Bank-IMF Public Expenditure Tracking Assessments and Action Plans for Heavily Indebted Poor Countries (HIPC AAPs)

DFID assessments of fiduciary risk,

benchmarks used by, 95,

111bA2.5 CFAAs, collaboration with, 82,

description of, 23, 94-95 government participation in

process, 37 input from private sector, 37 Managing Fiduciary Risk When Providing Direct Budget Support, 94 questionnaires, use of, 25*1 risk definition used for, 10-11 as secondary instruments, 40 similarity to other instruments,

23, 65

staff manual on, 38

statutory requirements behind,

diagnostic reviews of public financial management, 101-3 See also assessment instruments definition of diagnostic review,

102bA2.1

dialogue between donors and

recipient governments, 16b1,