Tunisia Urban Development and Local Governance Program : Fiduciary Systems Assessment Report

As part of the preparation of the Tunisia Urban and Local Governance Program (ULGP) using the Program for Results (PforR) instrument of the World Bank, the Bank task team carried out a Fiduciary Systems Assessment (FSA) of the Program in accordance with OP/BP 9.0. Based on the findings of the FSA, it is concluded that Program Fiduciary Systems have the capabilities to provide reasonable assurance that the financing proceeds will be used for intended purposes. However considering the existing weaknesses in Program Fiduciary systems, the residual fiduciary risk rating for the Program is rated as Substantial. The Program will finance a portion of the Government of Tunisia s (GoT) existing program for financing municipal service delivery that involves a combination of Capital Grants, and Loans in addition to the Own Source Revenues generated by the municipalities themselves. The PforR Program intends to reform the system of Capital Grants by making it predictable and based on an allocation formula that is principle based and transparent. It has been agreed with client counterparts that GoT will issue a Decree prior to the start of the Program that will spell out the design and operating rules of the reformed capital grant. Indicative allocations for Capital Grants will be included in the Five Year Plans and indicative allocations will be provided by MoEF in advance of the annual plan preparations. The budget allocations for Capital Grants will be transferred from the Treasury Current Account at the Central Bank (BCT) to the Caisse des Prêts et de Soutien des Collectivités Locales (CPSCL) (referred to as the Caisse), who will act as the Program Manager for the ULGP. Caisse will in turn transfer the grant funds to municipalities in accordance with the operating rules for the Unconditional and Conditional Capital Grants. Preliminary assessment of the Program expenditure framework shows that in addition to the changes in the design of the Capital grant through the proposed decree, additional steps such as publishing the indicative allocations of capital grants in advance and reforming the existing system of multiple ex-ante checks and controls into a coordinated system of ex-post controls are necessary for the efficient implementation of the proposed Program.

Bibliographic Details

Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2014-06-26
Subjects:	ACCESS TO INFORMATION, ACCOUNTABILITY, ACCOUNTANT, ACCOUNTING, ACCOUNTING PRINCIPLES, ACCOUNTING STANDARDS, ACCRUAL ACCOUNTING, ALLOCATION OF CAPITAL, ANTI-CORRUPTION, ANTICORRUPTION, ARREARS, ASSETS, AUDITING, AUDITOR, AUTHORITY, AUTONOMOUS AGENCY, AUTONOMY, BANK ACCOUNT, BANK ACCOUNTS, BANK FINANCING, BID, BIDS, BLACK LISTING, BORROWER, BUDGET EXECUTION, BUDGET FORMULATION, BUDGETARY FRAMEWORK, BUDGETARY RESOURCES, BUDGETING, CAPACITY BUILDING, CAPITAL GRANT, CAPITAL GRANT ALLOCATION, CAPITAL GRANT ALLOCATIONS, CAPITAL GRANT SYSTEM, CAPITAL GRANTS, CAPITAL INVESTMENT, CASH RESERVES, CENTRAL BANK, CENTRAL GOVERNMENT, CHECKS, CITIZEN PARTICIPATION, CITIZENS, CIVIL SOCIETY, CIVIL SOCIETY ORGANIZATION, CIVIL SOCIETY ORGANIZATIONS, COMMUNITY PARTICIPATION, COMPETITIVE BIDDING, COMPLAINT, COMPLAINTS, CONSTITUTION, CONSTITUTIONAL PROVISION, CORRUPTION, COUNCILS, CREDIT LINE, CRIMINAL, CRIMINAL LAW, CUSTODY, DEBT, DEBT FINANCING, DEBT MANAGEMENT, DECENTRALIZATION, DECREE, DECREES, DEMOCRACY, DEVELOPMENT BANK, DISBURSEMENT, DISBURSEMENTS, DISCRETION, DUE DILIGENCE, ELECTED OFFICIALS, ENACTMENT, EQUIPMENT, EXECUTION, EXPENDITURE, EXPENDITURES, EXTERNAL AUDITORS, FIDUCIARY RESPONSIBILITY, FINANCES, FINANCIAL ASSETS, FINANCIAL AUDITS, FINANCIAL FLOWS, FINANCIAL INFORMATION, FINANCIAL INSTITUTIONS, FINANCIAL MANAGEMENT, FINANCIAL MANAGEMENT SYSTEMS, FINANCIAL MANAGEMENTS, FINANCIAL PLANNING, FINANCIAL REPORTING, FINANCIAL RESOURCES, FINANCIAL STATEMENTS, FINANCING REQUIREMENTS, FISCAL DECENTRALIZATION, FISCAL SITUATION, FRAUD, FUNDS FLOW, GOOD GOVERNANCE, GOVERNMENT BUDGET, GOVERNMENT BUDGETS, GOVERNMENT DEPARTMENTS, GOVERNMENT LEVEL, GOVERNMENT LEVELS, GOVERNMENT PROGRAMS, GOVERNMENT SYSTEMS, GRANT ALLOCATION, INFORMATION SYSTEM, INSTITUTIONAL ARCHITECTURE, INSTITUTIONAL ARRANGEMENTS, INSTITUTIONAL DEVELOPMENT, INSTITUTIONAL FRAMEWORK, INSTITUTIONAL STRUCTURE, INSTRUMENT, INTEGRITY, INTERGOVERNMENTAL FISCAL RELATIONS, INTERNAL AUDIT, INTERNATIONAL STANDARDS, INVESTIGATION, INVESTIGATIONS, INVESTMENT GRANTS, INVESTMENT PROJECTS, ISSUANCE, LACK OF TRANSPARENCY, LAWS, LAWYER, LEGAL AGREEMENT, LENDER, LEVELS OF GOVERNMENT, LEVIES, LIABILITY, LOAN, LOAN AGREEMENT, LOAN APPLICATION, LOAN PROCEEDS, LOCAL GOVERNMENT, LOCAL GOVERNMENT BUDGETS, LOCAL GOVERNMENTS, LOCAL INFRASTRUCTURE, LOCAL TAX, MEDIA, MINISTER, MINISTRIES OF FINANCE, MINISTRY OF FINANCE, MONEY LAUNDERING, MUNICIPAL ADMINISTRATION, MUNICIPAL DEVELOPMENT, MUNICIPAL FINANCE, MUNICIPAL INFRASTRUCTURE, MUNICIPAL MANAGEMENT, MUNICIPAL PROCUREMENT, MUNICIPALITIES, MUNICIPALITY, NATIONAL LEVEL, OPERATING COSTS, OWN SOURCE REVENUE, PRESIDENCY, PRIVATE SECTOR, PROCUREMENTS, PROSECUTION, PROVISIONS, PUBLIC, PUBLIC INFORMATION, PUBLIC INSTITUTIONS, PUBLIC OPINION, PUBLIC PROCUREMENT, PUBLIC RESOURCES, PUBLIC SECTOR, PUBLIC SECTOR ACCOUNTABILITY, PUBLIC SECTOR ACCOUNTING, PUBLIC SERVICE, PUBLIC WORKS, REGULATORY FRAMEWORKS, REPRESENTATIVES, RETURN, REVENUE MOBILIZATION, REVOLUTION, RISK OF CORRUPTION, SANCTIONS, SERVICE DELIVERY, STATE OWNED ENTERPRISES, TAX REVENUES, TECHNICAL ASSISTANCE, TRANCHES, TRANSPARENCY, TREASURY, URBAN DEVELOPMENT, URBAN SERVICES,
Online Access:	http://documents.worldbank.org/curated/en/2014/06/19902654/tunisia-urban-development-local-governance-program-fiduciary-systems-assessment-report https://hdl.handle.net/10986/19995
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