Federal Republic of Yugoslavia : Country Financial Accountability Assessment

This report is an assessment of the status of the Federal Republic of Yugoslavia'sfinancial accountability at June 2002. This first CFAA for the FRY focuses on the most critical issues in the near-to-medium term. In this context, the CFAA concentrates on public sector accountability and on fiduciary arrangements for Bank-financed projects, with a limited review of private sector accounting and auditing arrangements that focuses on those issues that might affect the fiduciary safeguards and arrangements. The report is arranged as follows: Section 2 examines punlic sector budget management. Section 3 focuses on public sector payments, cash management, and treasury. Section 4 assesses public sector accounting and reporting. Section 5 describes public sector financial controls, and internal and external audit capabilities. Section 6 scrutinizes banking, accounting, and fiduciary considerations in the financial and private sectors; and elaborates fiduciary risk assessment and management.

Bibliographic Details

Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2002-12-15
Subjects:	ACCOUNT, ACCOUNTANTS, ACCOUNTING, ACCOUNTING POLICIES, ACCOUNTING PROCEDURES, ACCOUNTING RECORDS, ACCOUNTING STANDARDS, ACCOUNTS, ANTI-CORRUPTION, AUDIT DEPARTMENTS, AUDITING, AUDITING STANDARDS, AUDITORS, AUDITS, BANKING LAWS, BANKING SECTOR, BOOKKEEPING, BUDGET EXECUTION, BUDGET MANAGEMENT, BUDGET PROCESS, BUDGET SYSTEM, BUDGETARY FUNDS, BUDGETING, CASH FLOWS, CASH MANAGEMENT, COMMERCIAL BANKS, CONSOLIDATION, CORRESPONDENT BANKS, DEBT, DEBT MANAGEMENT, DECISION- MAKING, DEMOCRACY, EXPENDITURE MANAGEMENT, EXPENDITURES, FEDERAL GOVERNMENT, FINANCIAL ACCOUNTABILITY, FINANCIAL ACCOUNTING, FINANCIAL CONTROL, FINANCIAL DATA, FINANCIAL INFORMATION, FINANCIAL INSTITUTION, FINANCIAL MANAGEMENT, FINANCIAL MANAGEMENT SYSTEMS, FINANCIAL PLANNING, FINANCIAL RESOURCES, FINANCIAL SECTOR, FINANCIAL SUPPORT, FINANCIAL TRANSACTIONS, FISCAL, FISCAL DISCIPLINE, FISCAL TRANSPARENCY, GOOD GOVERNANCE, GOVERNMENT ACCOUNTING, GOVERNMENT ACCOUNTING SYSTEMS, GOVERNMENT LEVEL, GOVERNMENT REVENUE, GOVERNMENT REVENUES, GOVERNMENTAL ORGANIZATION, GROSS DOMESTIC PRODUCT, INSTITUTIONAL ARRANGEMENTS, INTERNAL AUDIT, INTERNAL AUDITING, INTERNAL CONTROLS, INTERNAL REGULATIONS, INTERNATIONAL ACCOUNTING STANDARDS, INVENTORY, JUDICIARY, LEGAL FRAMEWORK, LEGALITY, LEGISLATION, LEGISLATURE, LEGISLATURES, LEVELS OF GOVERNMENT, MINISTRIES OF EDUCATION, MINISTRIES OF FINANCE, MINISTRY OF FINANCE, NATIONS, PAYROLL, POLITICAL UNCERTAINTY, PRIVATE SECTOR, PROCUREMENT, PROVISIONS, PUBLIC EXPENDITURE, PUBLIC FINANCE, PUBLIC FINANCE MANAGEMENT, PUBLIC FUNDS, PUBLIC INSTITUTIONS, PUBLIC RESOURCES, PUBLIC SECTOR, PUBLIC SECTOR ACCOUNTABILITY, PUBLIC SECTOR ACCOUNTING, PUBLIC SPENDING, REHABILITATION, REPORTING, REPUBLICS, REVENUE MANAGEMENT, RISK MANAGEMENT, SEPARATION OF POWERS, STATE AGENCIES, STRUCTURAL ADJUSTMENT, TAX, TECHNICAL ASSISTANCE, TRANSPARENCY, TREASURY PUBLIC FINANCE, PUBLIC SECTOR MANAGEMENT, LEGISLATIVE FRAMEWORK, BUDGET IMPLEMENTATION, BUDGET LAW & LEGISLATION, TREASURY, PAYMENTS ARRANGEMENTS, PUBLIC ACCOUNTING, INTERNAL AUDITS, EXTERNAL AUDITORS, GOVERNMENT CREDIBILITY, CORRUPTION IN POLITICS, CORRUPT PRACTICES, BANKING LEGISLATION, BANKING SECTOR REFORMS, SAFEGUARDS, RISK ASSESSMENTS,
Online Access:	http://documents.worldbank.org/curated/en/2002/12/2446545/federal-republic-yugoslavia-country-financial-accountability-assessment https://hdl.handle.net/10986/14533
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