Moldova Health Transformation Project : Fiduciary Systems Assessment Report

The fiduciary systems assessment has been carried out in accordance with OP / BP 9.00 to determine whether the Program fiduciary systems provide reasonable assurance that the Program expenditures will be used appropriately to achieve their intended purposes. The findings of the fiduciary assessment conclude that the overall fiduciary and governance framework is adequate to support the implementation of the proposed Health Transformation Program for Results (HTP) and includes a summary table of the key risks and corresponding mitigation actions to be undertaken. The Program s fiduciary systems and institutions provide reasonable assurance that the financing under the Program is used for intended purposes, with due regard to the principles of economy, efficiency, effectiveness, transparency and accountability. Specifically, Moldova s fiduciary management systems for the Program (planning, budgeting, accounting, procurement, internal controls, funds flow, financial reporting, and auditing arrangements) provide a reasonable assurance on the appropriate use of Program funds and safeguarding of its assets. Furthermore, the Program s fiduciary management systems perform at a satisfactory level to support the achievement of Program results.

Bibliographic Details

Main Author:	World Bank
Format:	Other Financial Accountability Study biblioteca
Language:	English en_US
Published:	Washington, DC 2014-03-31
Subjects:	ACCOUNTING, ACCOUNTING SYSTEM, ACCRUAL BASIS, AGGREGATE EXPENDITURE, ALLOCATION, ANNUAL BUDGET, ANNUAL BUDGET EXECUTION, ANNUAL BUDGETS, ANNUAL FINANCIAL STATEMENTS, ANNUAL REPORT, ANNUAL REPORTS, APPROPRIATION, APPROPRIATIONS, ARTICLE, AUDITORS, BENEFICIARIES, BUDGET ALLOCATIONS, BUDGET CLASSIFICATION, BUDGET DEPARTMENT, BUDGET EXECUTION, BUDGET EXECUTION REPORTING, BUDGET EXPENDITURE, BUDGET FRAMEWORK, BUDGET HOLDERS, BUDGET INSTITUTIONS, BUDGET LAW, BUDGET PLANNING, BUDGET RESOURCES, BUDGET STRUCTURE, BUDGET TRANSACTIONS, BUDGET YEAR, BUDGETARY ALLOCATIONS, BUDGETARY CLASSIFICATION, BUDGETARY FUNDS, BUDGETARY PROCEDURES, BUDGETARY PROCESS, BUDGETARY SYSTEM, CAPITAL EXPENDITURE, CAPITAL EXPENDITURES, CAPITAL INVESTMENTS, CAPITAL PROJECTS, CASH BALANCES, CASH BASIS, CASH FLOW, CASH FLOWS, CASH POSITION, CASH RATIONING, CENTRAL GOVERNMENT, CHART OF ACCOUNTS, CIVIL SERVANTS, CLINICS, COMMERCIAL BANKS, COMMUNICABLE DISEASES, CONTINGENT LIABILITIES, COST EFFECTIVENESS, CRIME, CUTTING EXPENDITURES, DATA COLLECTION, DEBT MANAGEMENT, DEBT SERVICE, DEBT SERVICING, DEBT SUSTAINABILITY, DECISION MAKING, DECISION-MAKING, DECISION-MAKING PROCESS, DIAGNOSTIC CENTERS, DOMESTIC DEBT, ECONOMIC CLASSIFICATION, EDUCATION REFORM, ESTIMATES OF REVENUE, EXERCISES, EXPENDITURE BUDGET, EXPENDITURE FORECAST, EXPENDITURE FRAMEWORK, EXPENDITURE LEVEL, EXPENDITURE PLANS, EXPENDITURES, EXPENDITURES ON HEALTH, EXTERNAL AUDIT, FIDUCIARY ASSESSMENT, FIDUCIARY RISK, FINANCIAL ACCOUNTABILITY, FINANCIAL ANALYSIS, FINANCIAL ASSISTANCE, FINANCIAL CAPACITY, FINANCIAL CONTROL, FINANCIAL INFORMATION, FINANCIAL INSTITUTIONS, FINANCIAL MANAGEMENT, FINANCIAL MANAGEMENT INFORMATION, FINANCIAL MANAGEMENT INFORMATION SYSTEM, FINANCIAL MANAGEMENT SYSTEM, FINANCIAL MANAGEMENT SYSTEMS, FINANCIAL PLANS, FINANCIAL REPORTS, FINANCIAL RESOURCES, FINANCIAL STATEMENTS, FINANCIAL SUPPORT, FISCAL POLICY, FISCAL RISK, FOREIGN DEBT, FOREIGN EXCHANGE, GOVERNMENT BONDS, GOVERNMENT BUDGET, GOVERNMENT FINANCE, GOVERNMENT FINANCE STATISTICS, HEALTH CARE SYSTEM, HEALTH CENTERS, HEALTH CLINICS, HEALTH INSURANCE, HEALTH INSURANCE FUND, HEALTH INTERVENTIONS, HEALTH MANAGEMENT, HEALTH POLICY, HEALTH PROGRAMS, HEALTH PROMOTION, HEALTH SECTOR, HEALTH SERVICES, HOSPITALS, INTERNAL AUDIT, INTERNAL AUDIT FUNCTION, INTERNAL CONTROL, INTERNAL CONTROL SYSTEMS, INTERNAL CONTROLS, LAWS, LIQUIDITY, MARKET ECONOMY, MARKET PRICES, MEDICAL SERVICES, MEDIUM-TERM DEVELOPMENT, MINISTRY OF ECONOMY, MINISTRY OF FINANCE, MONETARY TERMS, NATIONAL BANK, NATIONAL ECONOMY, OPPORTUNITIES FOR CORRUPTION, ORGANIZATIONAL STRUCTURE, PATIENT, PATIENTS, PAYMENT SYSTEM, PAYMENT TRANSACTIONS, PERFORMANCE AUDITS, PERFORMANCE INDICATOR, PERFORMANCE INDICATORS, PHYSICIANS, POLICY DOCUMENT, PRIMARY HEALTH CARE, PROCUREMENT FUNCTION, PROCUREMENT OF GOODS, PROCUREMENT PROCESS, PROCUREMENT SYSTEMS, PROGRAM BUDGETS, PROGRAM EXPENDITURE, PROGRAM FINANCING, PROGRAM IMPLEMENTATION, PROGRAM PERFORMANCE, PROGRAM PLANNING, PROGRAM RESULTS, PROGRAMS, PUBLIC ADMINISTRATION, PUBLIC AUTHORITIES, PUBLIC AWARENESS, PUBLIC BUDGET, PUBLIC CONSULTATION, PUBLIC DEBT, PUBLIC ENTERPRISES, PUBLIC ENTITIES, PUBLIC EXPENDITURE, PUBLIC EXPENDITURE REVIEW, PUBLIC EXPENDITURES, PUBLIC FINANCES, PUBLIC FINANCIAL MANAGEMENT, PUBLIC HEALTH, PUBLIC HEALTH INTERVENTIONS, PUBLIC HEALTHCARE, PUBLIC INSTITUTION, PUBLIC INSTITUTIONS, PUBLIC LAW, PUBLIC PROCUREMENT, PUBLIC SECTOR, PUBLIC SECTOR ACCOUNTING, RECURRENT EXPENDITURES, REFORM AGENDA, REFORM PROGRAM, SECTOR EXPENDITURE, SOCIAL ASSISTANCE, SOCIAL EQUITY, SOCIAL INSURANCE, SOCIAL PARTNERS, SOCIAL SECURITY, STATE AGENCY, STATE BUDGET, STATE ENTERPRISES, STATE GUARANTEES, STATE TAX, STATE TREASURY, SUPREME AUDIT INSTITUTION, TOTAL EXPENDITURES, TRANSPARENCY, TREASURY MANAGEMENT, TREASURY SYSTEM, WORKERS,
Online Access:	http://documents.worldbank.org/curated/en/2014/03/19788508/moldova-health-transformation-report-fiduciary-systems-assessment-report http://hdl.handle.net/10986/20052
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