Federal Republic of Yugoslavia : Country Financial Accountability Assessment

[摘要] This report is an assessment of thestatus of the Federal Republic of Yugoslavia'sfinancialaccountability at June 2002. This first CFAA for the FRYfocuses on the most critical issues in the near-to-mediumterm. In this context, the CFAA concentrates on publicsector accountability and on fiduciary arrangements forBank-financed projects, with a limited review of privatesector accounting and auditing arrangements that focuses onthose issues that might affect the fiduciary safeguards andarrangements. The report is arranged as follows: Section 2examines punlic sector budget management. Section 3 focuseson public sector payments, cash management, and treasury.Section 4 assesses public sector accounting and reporting.Section 5 describes public sector financial controls, andinternal and external audit capabilities. Section 6scrutinizes banking, accounting, and fiduciaryconsiderations in the financial and private sectors; andelaborates fiduciary risk assessment and management.

[发布日期] 2002-12-15 [发布机构] Washington, DC

[学科分类] 社会科学、人文和艺术（综合）

[关键词] ACCOUNT;ACCOUNTANTS;ACCOUNTING;ACCOUNTING POLICIES;ACCOUNTING PROCEDURES