This assessment refers to the fiduciary arrangements governing the program-for-results (PforR) program. The fiduciary assessment found that the procurement and financial management arrangements are in line with OP 9.00 and that the capacity and performance of the implementing agencies are adequate for the purposes of the program. For procurement, the federal framework of laws and regulations is solid and transparent, and is familiar to both public officials and to the private sector. All procurement opportunities, regardless of estimated cost, are published via the internet. This involves establishing a local office or designating a local agent to serve as local representative and obtaining a taxpayer identification number or cadastro nacional de pessoas juridicas (CNPJ).
Details
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Document Date
2014/01/01
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Document Type
Working Paper
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Report Number
89279
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Volume No
1
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Total Volume(s)
1
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Country
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Region
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Disclosure Date
2014/07/15
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Disclosure Status
Disclosed
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Doc Name
Ceara PforR : full fiduciary systems assessment
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Keywords
international public sector accounting standard;Integrated Financial Management System;Management of Public Finance;Risks and Mitigation Measures;crimes against public finance;small and medium enterprise;reports on budget execution;misuse of public funds;financial statement;law and regulation;access to information;contract management;international accounting standard;internal control;Standard Bidding Documents;open competitive bidding;private sector company;competitive bidding process;annual budget preparation;procurement process;volume of procurement;risk of fraud;quality and relevance;commercial bank account;central government account;performance and efficiency;federal government agency;budget classification system;municipal public administration;competitive procurement method;medium term plan;legal framework governing;flow of fund;financial accounting system;statute of limitation;cash flow projection;contract for work;issue bidding documents;vocational training school;economies of scale;contract monitoring system;bid evaluation committee;class of transaction;fiscal management;integrated information system;accrual accounting basis;Code of Ethics;national audit standards;electronic bank transfer;macroeconomic and fiscal;compliance with legislation;budget preparation activity;delivery of good;budget execution report;highly skilled individual;national procurement law;refurbishment of school;availability of data;taxpayer identification number;budget execution phase;internal control environment;procurement system;framework agreement;web portal;Consulting services;fiduciary arrangement;state agency;qualified consultant;accounting rule;program expenditure;work contracts;official gazette;engineering service;financial resource;financial reporting;accounting procedure;fiduciary principle;bank reconciliation;bank payment;payment request;integrated management;plea bargain;corruption risks;procurement performance;contract dispute;executive branch;technical proposal;payroll control;budget allocation;government contract;international standard;expenditure transaction;regular training;accounting regulations;audit methodology;Finance Law;expenditure program;monthly installment;contract signature;reasonable assurance;Public Treasury;government supplier;investment planning;financial limits;accurate information;capacity assessment;ensuring compliance;fiduciary risk;Bank Fund;municipal election;federal level;small municipality;insufficient information;change orders;government resource;accounting knowledge;contract implementation;capital expense;priority program;effective controls;contract information;municipal fund;budgetary information;bank operation;public contract;statistical analyses;risk analysis;payroll management;Regulatory Bodies;regulatory body;organizational structure;justice system;Justice Systems;unit price;budget priority;budget structure;procurement responsibility;project execution;institutional weakness;performance rating;minimum requirement;financial oversight;federal agency;money laundering;qualified technical;state court;disciplinary oversight;administrative matter;state entity;expenditure policy;complaint mechanisms;external auditing;stakeholder participation;audit capacity;public corruption;special order;financial information;public resource;online disclosure;staff turnover;cost accounting;government priority;negotiated settlement;administrative procedure;financial programming;school administrator;financial requests;financial forecast;account statement;competitive award;supply chain;delivery schedule;Public Facilities;school building;cash balance;procurement arrangement;initial contract;original amount;legal provision;statistical data;corrupt official;corrupt behavior;legal action;public entity;state legislation;qualified bidder;consulting contract;procurement entity;budget control;school meal;vehicle maintenance;fuel purchase;consumption pattern;procurement procedure;line item;state official;unique identification
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Citation
Ceara PforR : full fiduciary systems assessment (English). Washington, D.C. : World Bank Group. https://documents.worldbank.org/curated/en/346981468238750993/Ceara-PforR-full-fiduciary-systems-assessment