country financial accountability assessments (cfaas)

8/13/2019 Country Financial Accountability Assessments (CFAAs)

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Onuktry Idkbkodba Boonuktb`dadty Bsscssjckts (OIBBs)

0


2/33

OIBBs

D. @bohernukf

DD. @bscadkc Dkfdobtnrs

DDD. \rnocfurcs

DY. Onkoausdnks


3/33

Fdbeknstdo cvbaubtdnks - knt bufdts.

Mdem-acvca, strbtcedo cvbaubtdnks ni tmc onuktry.

Knt cvbaubtdnks ni b scotnr, prngcot nr cxcoutdke beckoy.

\crinrjcf bt tmc Kbtdnkba acvca `ut snjctdjcs basn dkoaufc

cvbaubtdnks ni jukdodpbadtdcs.

OIBBs

D. @bohernukf- _onpc


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_trcketmck tmc obpbodty ni tmc onuktry tn ciicotdvcay jbkbec

bkf jnkdtnr pu`ado iukfs, dk bffdtdnk tn tmcdr nvcrsdemt.

\rnjntc tmc rckfcrdke ni boonukts, bs wcaa bs tmc dktcerdty bkf

trbkspbrckoy ni tmc prnocss, bkf rcfuoc tmc pnssd`dadty ni

onrruptdnk.

Ibodadtbtc onjpadbkoc wdtm dktcrkbtdnkbaay boocptcf prdkodpacsbkf prbotdocs.

OIBBs

D. @bohernukf - N`gcotdvcs7


6/33

Idkbkodba jbkbecjckt irbjcwnrh.

Dkstdtutdnkba, nrebkdzbtdnkba bkf idfuodbry rdshs.

Acvca ni rdsh bssnodbtcf wdtm idkbkodba jbkbecjckt.

D. @bohernukf

OIBBs

Ssc `y tmc Onuktry bkf tmc @bkh bs b fdbeknstdo ni7


7/33

OIBBs

@bsds inr fdbaneuc `ctwcck tmc envcrkjckt bkf tmc @bkh tnsdjpadiy bkf djprnvc tmc conknjy, ciidodckoy bkf

trbkspbrckoy ni envcrkjckt idkbkodba jbkbecjckt.

Botdnk pabk inr dkstdtutdnkba strcketmckdke.

Dfcktdidobtdnk ni pnssd`ac prngcots caded`ac inr @bkh idkbkodke.

D. @bohernukf

Ssc inr tmc Onuktry bkf tmc @bkh7


8/33

OIBBs

_cacotdnk ni bpprnprdbtc ackfdke dkstrujckts, `bscf nk tmcacvca ni rdsh bkf dkstdtutdnkba obpbodty ni tmc onuktry (\nadoy

@bscf Anbks, \crinrjbkoc Frdvck Anbks, _cotnr Udfc

Bpprnbomcs).

Djpnrtbkt cacjckt bs bk dkput tn tmc onuktry strbtcey.

D. @bohernukf

Ssc inr tmc Onuktry bkf tmc @bkh7


9/33

OIBBs

Jcjnrbkfuj ni Skfcrstbkfdke `ctwcck tmc DF@ bkf tmc

Unraf @bkh (upfbtcf dk 0


10/33

OIBBs

_dkoc 0


11/33

OIBBs

OIBBs

Onjpactcf OIBBsDk \rnercss

OIBBs Knt

Tct Fnkc

Brecktdkb

Ca _bavbfnr*

Eubtcjbab

\bkbjb*

Gbjbdob*

\cru

@br`bfns

@bmbjbs

@cadzc

Mbdtd

_urdkbjc

Vrdkdfbf

Yckczucab

@nadvdb

@rbzda

Onanj`db

Onstb Pdob

Omdac

Fnjdkdobk Pcp.

Coubfnr

Ca _bavbfnr *

Euybkb

Mnkfurbs *

Gbjbdob *Jcxdon

Kdobrbeub

\bkbjb*

\brbeuby

Srueuby

* Spfbtc ni \rdnr OIBB Onjpactcf


12/33

OIBBs

DD. @bscadkc dkfdobtnrs uscf bs b rcicrckoc pndkt tncvbaubtc idkbkodba jbkbecjckt systcjs7

\CIB - \u`ado Cxpckfdturc bkf Idkbkodba Boonuktb`dadty, \u`ado

Idkbkodba Jbkbecjckt, \crinrjbkoc Jcbsurcjckt Irbjcwnrh

(www.pcib.nre)

Dt ds b prnerbj spnksnrcf `y scvcrba fnknrs, dkoaufdke tmc

Unraf @bkh, tmc Dktcrkbtdnkba Jnkctbry Iukf, tmc Curnpcbk

Onjjdssdnk, bkf FIDF.
http://www.pefa.org/http://www.pefa.org/


13/33

OIBBs

DD. @bscadkc dkfdobtnrs uscf bs b rcicrckoc pndkt tncvbaubtc idkbkodba jbkbecjckt systcjs (\CIB)7

Onksdst ni 0= mdem-acvca pcrinrjbkoc dkfdobtnrs, oabssdidcf dktn ?

obtcenrdcs7

- \u`ado idkbkodba jbkbecjckt nut-turks (rcsuats)

- Hcy ornss-outtdke dssucs (onjprcmcksdvckcss bkf

trbkspbrckoy)

- @ufect oyoac


14/33

OIBBs

DD. @bscadkc dkfdobtnrs uscf bs b rcicrckoc pndkt tncvbaubtc idkbkodba jbkbecjckt systcjs (\CIB)7

Dk bffdtdnk tn tmc pcrinrjbkoc dkfdobtnrs rcabtcf tn tmc onuktrys

pu`ado idkbkodba jbkbecjckt, tmds irbjcwnrh basn dkoaufcs

Fnknr \rbotdocs (? dkfdobtnrs)


15/33

OIBBs

DD. @bscadkc dkfdobtnrs uscf bs b rcicrckoc pndkt tn

cvbaubtc idkbkodba jbkbecjckt systcjs (\CIB)7

Ssc ni dkfdobtnrs dk rcockt OIBBs (0


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OIBBs

_onpdke jdssdnk bkf prcpbrbtdnk ni tmc pabkkdke fnoujckt, wmdom

dkoaufcs tmc fbtc ni tmc jbdk jdssdnk, rdshs, `bohernukf, tcbj

jcj`crs (DF@, U@, bkf onksuatbkts), bkf tmc inous bkf sonpc ni

tmc bsscssjckt

OPE Jcctdke (DOJ inr tmc U@)

Jbdk jdssdnk (Ibot Idkfdke Jdssdnk) bkf prcpbrbtdnk ni tmc frbitrcpnrt.

OPE Jcctdke (Fcodsdnk Jcctdke inr tmc U@)

DDD. \rnocfurcs - _tcps


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OIBBs

DDD. \rnocfurcsBufdt vs. OIBB

Knt b idkbkodba bufdt. Dt ds b fdbeknstdo cvbaubtdnk.

B jbgnr fdiicrckoc `ctwcck bk bufdt bkf tmds typc ni fdbeknstdo ds

tmbt tmc envcrkjckt ds b pbrt ni tmc OIBB prnocss, bkf ds b vcrydjpnrtbkt pabycr.

Uc fn knt onkfuot b OIBB, di tmc envcrkjckt fncs knt wbkt dt

fnkc (inr cxbjpac, tmc OIBB dk @rbzda).


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OIBBs

DDD. \rnocfurcs Bufdt vs. OIBB

Bt tmc ckf ni tmc OIBB, wc fcadvcr b frbit rcpnrt tn tmc

envcrkjckt inr dts rcvdcw bkf onjjckts. Di tmc envcrkjckt ds

knt dk berccjckt wdtm pbrt ni tmc rcpnrt, wc brc nàdebtcf tn

onjc tn bk berccjckt bkf prcpbrc b rcpnrt tmbt ds boocptbàc

tn baa pbrtdcs dkvnavcf.

Di tmc envcrkjckt fncs knt wbkt tn puàdsm tmc rcpnrt, dt ds knt

puàdsmcf (inr cxbjpac, tmc idfuodbry rdsh bsscssjckt).


20/33

OIBBs


Mnwcvcr, bs pbrt ni bk bufdt (inr cxbjpac, bk bufdt ni tmc

idkbkodba stbtcjckts ni b @bkh-idkbkocf prngcot), tmc bufdtnrs

obk rcpnrt wmbt tmcy wbkt tn rcpnrt, rcebrfacss ni wmctmcr tmc

envcrkjckt ds dk berccjckt nr ds pacbscf wdtm tmc onktckts ni

tmc rcpnrt.


21/33

OIBBs


@ntm OIBBs bkf bufdts dkvnavc7

Dktcrvdcws,

Pcvdcws ni fnoujcktbtdnk (inr cxbjpac, acedsabtdnk, jbkubas,nrebkdzbtdnkba ombrts, prnourcjckt fnoujckts, typdoba onktrbots,

fnoujckts rcabtcf tn tmc idemt bebdkst onrruptdnk), bkf

N`scrvbtdnk ni systcjs bkf idkbkodba bkf prnourcjckt

prnocsscs. @ut...


22/33

OIBBs


B OIBB fncs knt dkoaufcf fctbdacf tcsts ni idkbkodba trbksbotdnks,

bjnukts, dktcrkba onktrnas, nr fnoujckts spcodido tn b prngcot, bs

rcqudrcf bs pbrt ni b idkbkodba bufdt.

Vmc OIBB rcpnrt dkoaufcs tmc tcbjs onkoausdnks, `ut dt ds knt bk

npdkdnk bkf fncs knt onjpay wdtm bky bufdtdke stbkfbrfs.


23/33

OIBBs


Vmc OIBB rcpnrt dkoaufcs bk botdnk pabk, `bscf nk tmc

onkoausdnks berccf upnk wdtm tmc envcrkjckt.

Bk bufdt rcpnrt dkoaufcs tmc rconjjckfbtdnks ni tmc bufdtnr tn

rcsnavc nr jdtdebtc tmc onkfdtdnk nr aboh ni bfcqubtc dktcrkba

onktrna. Vmc bufdtnrs obk fcodfc tn dkonrpnrbtc nr knt dkonrpnrbtc

tmc sueecstdnks jbfc `y tmc envcrkjckt (bufdtcc).

Vmc rcsuats ni tmc OIBB brc inr tmc usc ni tmc envcrkjckt, tmc

@bkhs, bkf tmc fnknrs, tn jbhc hcy jbkbecjckt fcodsdnks (d.c.,

tn fcodfc wmctmcr wc obk rcay nk onuktry systcjs inr b _UBp).


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OIBBs

DDD. \rnocfurcsAceba Irbjcwnrh

Pcvdcw bkf cvbaubtc tmc bppadob`ac abws, rceuabtdnks, pnadodcs,

bkf prnocfurcs rcabtcf tn tmc onuktrys pu`ado idkbkodba

jbkbecjckt systcjs


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OIBBs

DDD. \rnocfurcsConknjdo bkf \nadtdoba Ckvdrnkjckt

Fctcrjdkc wmctmcr tmc conknjdo bkf pnadtdoba ckvdrnkjckt ni

tmc onuktry mbs (nr wdaa mbvc) bk djpbot nk idkbkodba

jbkbecjckt

Dfcktdiy wmck b ombkec dk envcrkjckt ds endke tn noour, bkfonksdfcr dts djpbot (d.c., di dt ds tmnuemt tmbt tmc pbrty dk pnwcr

wdaa ombkec)

Onksdfcr tmc onuktrys acvca ni fc`t, inrcobsts, acvca ni dkiabtdnk


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OIBBs

DDD. \rnocfurcsConknjdo bkf \nadtdoba Ckvdrnkjckt

\rdvbtc scotnr prbotdocs dk rcabtdnk tn idkbkodba jbkbecjckt

systcjs, bkf tmc prdvbtc scotnrs bttdtufc tnwbrf idkbkodba

jbkbecjckt systcjs (botdnks bkf pcrocptdnks)


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OIBBs

DDD. \rnocfurcsIdkbkodba Jbkbecjckt _ystcjs

Dk cbom ni tmc systcjs (rcvckuc, ùfectbry, boonuktdke bkf

fc`t jbkbecjckt), cvbaubtc di tmc pabkkdke, cxcoutdnk,

rcpnrtdke bkf dktcrkba onktrnas rcabtcf tn rcvckucs bkf puàdo

cxpckfdturcs brc bfcqubtc.

Vmds djpadcs tmbt bk cvbaubtdnk ni tmc ùfectbry, boonuktdke,

bufdt, bkf prnourcjckt systcjs wdaa `c onkfuotcf.


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OIBBs

DDD. \rnocfurcsDktcrkba Onktrna

Dk cbom Jdkdstry bkf wdtmdk cbom idkbkodba jbkbecjckt systcj

Dktcrkba Bufdt

\rcvcktdvc nr fctcotdvc onktrnas

Jbkuba bkf butnjbtcf onktrnas


30/33

OIBBs

DDD. \rnocfurcsCxtcrkba Onktrna

Dkfcpckfckoc ni tmc Onktrnaacr Eckcrba ni tmc onuktry (OE)

bkf tmc _nadodtnr Eckcrbatmc Onktrnaacr bkf mds stbii`ntm

dk kbjc bkf dk prbotdoc, dkoaufdke mds `ufectbry bkf mujbk

rcsnurocs

Obpbodty bkf onjpctckoc ni mds stbii

Onktrna ckvdrnkjckt bkf wmctmcr tmcrc ds b tnacrbkoc inr

irbuf bkf onrruptdnk

Vmc Onkercss/\u`ado Boonukts Onjjdttcc

Odvda _nodcty


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OIBBs

DY. Onkoausdnks

OIBBs brc hcy dkstrujckts inr cstb`adsmdke tmc acvca ni onuktry

idfuodbry rdsh.

Onkstdtutc bk csscktdba cacjckt ni ennf envcrkjckt bkf

tmcrcinrc brc hcy tn ciicotdvc fcvcanpjckt.


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OIBBs

DY. Onkoausdnks

Ssc ni tmc rcsuats bs dkput tn7 fctcrjdkdke onuktry rdsh, acvca ni

rcadbkoc nk onuktry systcjs (inr \FAs, _UBps, \@As bkf scotnr

anbks), onuktry strbtcey, bkf tmc dfcktdidobtdnk ni kcw anbks.


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Rucstdnks

country financial accountability assessments (cfaas)

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