| Initiatives for Senegal |
| Country-Level Harmonization |
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Senegal is a Rome Frontier Country and a harmonization pilot for the Strategic Partnership with Africa (SPA). The social indicators of the country compare poorly with the average for Sub-Saharan Africa and with countries of similar income level. During 2001-02, the main ODA partners in Senegal were the EC, France and IDA. In that period, the share of bilateral partners in gross ODA averaged about 53%. Over 40% of bilateral ODA was used for the social sectors, of which approximately 20% went to education and about 12% was used in the health sector. In December 2001, the Government of Senegal (GoS) completed a full Poverty Reduction Strategy Paper (PRSP) in which the pillars are: (i) wealth creation; (ii) capacity building and development of social services; (iii) improvements in the living conditions of the poor; and (iv) implementation of the strategy and monitoring of its outcomes.
The PRSP presents an opportunity for development cooperation partners to streamline their practices and procedures and notably their reporting requirements. The first SPA harmonization mission to Senegal in November 2002 has articulated recommendations on alignment of sector strategies, Plan Decenal (10 year Plan), PRSP, and related monitoring and evaluating indicators that would need to be implemented to facilitate harmonization of development cooperation partners’ assistance around the PRSP. The mission with the aid of fiduciary diagnostics, found that public expenditure links to program objectives need strengthening and also that improvements were needed in expenditure monitoring. The recommendations of the SPA mission were welcomed by the GoS and partners.
At the request of the Government, an initial World Bank exploratory harmonization mission was carried out prior to the Rome High Level Forum. However, the development of the harmonization program is currently on hold pending further confirmation of the GoS on its readiness to lead the process.
The first Consultative Group (CG) meeting since the publication of the PRSP, was held in June 2003.
The World Bank and other development partners completed a Country Financial Accountability Assessment (CFAA) and a Country Procurement Assessment Review (CPAR) in the first half of 2003. Work on these two reports was undertaken in conjunction with a Public Expenditure Review (PER).
Senegal was one of the thirteen partner countries attending the meeting of the Task Team (TT) on Harmonization and Alignment in Paris (2/23/04 – 2/25/04).
OECD/DAC Working Party has developed indicators to monitor progress on harmonization and alignment. These indicators were being field-tested in fourteen countries (including Senegal). This exercise coincided with the annual survey on Budget Support Alignment done by the Strategic Partnership with Africa (SPA). Six Sub-Saharan African countries (Ethiopia, Mozambique, Niger, Senegal, Tanzania, and Zambia) of the eighteen countries in the SPA survey, were also included in the OECD/DAC survey. SPA has worked with DAC to avoid duplication, so the SPA questionnaire was included within the (more comprehensive) DAC questionnaire (part D) for these six countries. A draft OECD/DAC survey report has been prepared.
The annual SPA Plenary Meeting took place on January 19-20, 2005 in South Africa. Working Groups and other technical meetings were held on January 16-18, scheduled sequentially for example, the Budget Support Working Group (co-chaired by EC and DFID) and the Sector Support Working Group (co-chaired by Germany and the US).
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| Financial Management & Accountability |
Possibility of the harmonization program starting with an initial focus in the area of Financial Management and Accountability. In 2003, a CFAA/CPAR was done jointly with the AfDB, EU, France, the Netherlands, UNDP and the WB. This work was undertaken in conjunction with a Public Expenditure Review (PER). |
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| AfDB |
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| EC |
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| France |
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| OECD |
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| Spain |
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| WB |
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| Initiatives for Tanzania |
| Country-Level Harmonization |
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| Financial Management & Accountability |
Annual evaluation of fiscal performance is done jointly among the bilateral donors and the World Bank.
A Joint World Bank-DFID Country Financial Accountability Assessment (CFAA) for Tanzania Mainland was completed in 2001. A similar exercise for Zanzibar has recently been completed.
A (joint) procurement, financial management and disbursement assessment is being undertaken by a group of donors/partners (Denmark, Germany, Ireland, the Netherlands, Switzerland and IDA) for multi-donor pooling (through the government systems) for a SWAp in the Health Sector Development Program (HSDP).
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| Denmark |
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| Germany |
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| Ireland |
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| Netherlands |
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| Switzerland |
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| WB |
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| Continue with activities as outlined in the work plan of the External Resource Management component of the PFMRP. |
2002 - 2007 |
Report for 2002/03 on % of donor funds channeled through the budget in 2002/03 compared to PFMRP target in TAS Implementation Report. |
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- Ministry of Finance |
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| Initiatives for Timor Leste |
| Country-Level Harmonization |
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| Financial Management & Accountability |
There is a Government Medium-Term Combined Sources budget, consisting of the Consolidated Fund for East Timor (CFET), the un-disbursed parts of a Trust Fund for East Timor, the UN Assessed Contribution for technical assistance posts, and bilateral and multilateral assistance. The CFET is fully aligned with the NDP, but represents less than fifty percent of the Combined Sources budget. Public expenditures are broadly in line with NDP priorities.
In 2003, preliminary sector expenditure reviews informed FY04 budget preparation. During preparation of the FY05 budget, broad agreement on expenditure limits was reached at the Council of Ministers level before budget and planning guidelines were circulated. As a result government agency submissions were largely in line with expenditure limits, thus strengthening the link between policy priorities and expenditures.
GoTL has adopted a legal framework for petroleum production, taxation, and revenue management that is considered international best-practice and is consistent with the principles endorsed by the Extractive Industries Transparency Initiative. It ensures that future generations will benefit from Timor Sea oil and gas revenues. The bulk of the revenues will be saved and only a small portion will be allocated to direct spending on infrastructure projects. In approving the budget, the National Parliament will establish an annual maximum value (based on a formula that calculates sustainable revenues) for the transfer of monies from the Petroleum Fund to the national budget.
A financial management information system was installed in the MoFP by UNTAET. First, a treasury, cash and budget management system was introduced, followed by commitment control, procurement and asset management systems. However, these systems are not yet fully integrated, and other government agencies do not yet have access to the system. Line ministries’ financial management systems are still at an early stage and shortage of experienced financial officers is emerging as a major constraint. A government-wide integrated financial management system is under development.
An external auditor, appointed by the executive, submits a report on the Government financial statement and a management report to the National Parliament and the MoPF.
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| Initiatives for Uganda |
| Country-Level Harmonization |
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| Financial Management & Accountability |
In 2004, a Country Integrated Fiduciary Assessment (CIFA) prepared by AfDB, DANIDA, DFID, IMF, Netherlands, SIDA and WB included a Country Financial Accountability Assessment (CFAA), Local Government Integrated Fiduciary Assessment (LGIFA) and Public Expenditure Review (PER). CIFA was supplemented by the Tracking of Poverty Reducing Spending Assessment conducted by DFID.
An attempt is made to include all donor projects in the MTEF and they appear on the face of the Supply Estimates (Votes) presented to Parliament. |
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| AfDB |
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| Denmark |
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| IMF |
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| Netherlands |
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| Sweden |
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| Initiatives for Uzbekistan |
| Country-Level Harmonization |
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| Financial Management & Accountability |
In one project, the European Bank for Reconstruction and Development (EBRD) has agreed to rely on the World Bank for assurance on the acceptability of financial management arrangements, including those on external audit. |
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| WB |
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