Senegal : Country Financial Accountability Assessment

[摘要] This Country Financial AccountabilityAssessment (CFAA) examines the financial management in boththe public and private sectors, aimed as an evaluation, notan audit, and, identifies financial risks within currentpractices, and procedures in Senegal. It does not however,intend to suggest an accurate, final allocation of publicresources, though it facilitates implementation of actionplans that reinforce the Government's reform agenda.Within the context of the Country Assistance Strategy (CAS),this CFAA supports the technical and financial partnershipswhich contribute to the economic, and financial reformsbeing implemented in the country, and, is an integral partof the Heavily Indebted Poor Countries (HIPC) initiative.One concern is risk evaluation involving the public sectorand their partners in budget formulation, preparation, andimplementation. Of critical importance is the improvement ofpublic financial management, namely within: externalfinancing; budget preparation and implementation, includinginternal controls; public accounting and reportingpractices; treasury management practices; and wage controls.The CFAA proposes recommendations, and actions to be taken,primarily focusing on building capacity, and strengtheninghuman resources, and, outlines the need to establishconcerted efforts, supported by technical, and financialpartners, towards integrated investment projects that allowpublic expenditures - based on a strong budget support - inparticular, for social action programs. The first volumecontains the main report describing and analyzing thepublic financial management in Senegal and the privatesector accounting profession and NGOs.The second volumecontains annexes and is presented only in French.

[发布日期] 2003-11-01 [发布机构] Washington, DC

[学科分类] 社会科学、人文和艺术（综合）

[关键词] ACCOUNTING STANDARDS;ACCOUNTING SYSTEMS;BUDGET ADMINISTRATION;BUDGET CONTROL;BUDGET EXECUTION