2003年-世界发展银行全球_Bosnia_and_Herzegovina___Country_Financial_Accountability_Assessment_102页_8mb

报告摘要

Bosnia and Herzegovina Country Financial Accountability Assessment Summary

Core Content

This report, Report No. 26927-BA, is a Country Financial Accountability Assessment (CFAA) conducted by the World Bank in 2001 and updated to reflect developments through early 2002. It evaluates the financial accountability framework in both the public and private sectors of Bosnia and Herzegovina (BiH), with a focus on budget management, financial controls, auditing, and institutional capacity building.

Main Purpose

The CFAA aims to:

Assess the strength of the financial accountability framework.
Identify systemic weaknesses that may pose fiduciary risks.
Provide recommendations for improving financial management and accountability.
Support dialogue between the World Bank and the BiH government.
Assist in the design of programs to build financial management capacity.

Key Findings and Recommendations

1. Country Context

Dayton Peace Agreement (DPA) established BiH as a country with two Entities (Federation of BiH and Republic of Srpska) and a central State government.
The Office of the High Representative (OHR) plays a de facto executive role and has the authority to impose decisions and dismiss officials.
BiH is transitioning to a market economy and a post-war state, with fragmented governance and weak institutional frameworks.

2. Public Financial Management

BiH has made significant progress in developing its public expenditure management (PEM) systems.
Legal and institutional reforms have been implemented, including organic budget laws, annual budget laws, and external audit mechanisms.
However, fragmented governance and weak implementation have led to:
- Public payment arrears
- Large off-budget activities
- Poor resource allocation and service delivery
The CFAA recommends:
- Strengthening budget policy coherence and consolidation of fiscal data at the central level.
- Improving reporting and transparency on extra-budgetary funds (EBFs) and off-budget resources.
- Adopting Treasury General Ledgers (TGLs) to centralize cash rationing and improve expenditure consistency.
- Enhancing accounting and reporting systems to support World Bank and donor-assisted projects.
- Establishing strong legislative oversight through Public Accounts Committees (PACs).

3. Budget Planning, Management, and Oversight

BiH has 14 political structures with independent fiscal authority, making consensus and policy coherence difficult.
The CFAA recommends:
- Revisions to organic budget laws to include consultation and information exchange between central and local levels.
- Introduction of systematic bottom-up reporting.
- Consolidation of fiscal data at the central level.
- Integration of extra- and off-budget resources into the overall resource framework.

4. Financial Controls and Auditing

Internal audit functions are weak and underdeveloped across all levels of BiH administration.
External audit began in late 2000 with the establishment of Supreme Audit Institutions (SAIs), but comprehensive internal audit systems are still lacking.
The CFAA recommends:
- Introduction of modern internal audit functions within government institutions.
- Development of time-bound implementation plans for internal audit frameworks.
- Strengthening cooperation between SAIs and PACs.
- Institutionalizing working relations between SAIs and internal audit bodies.
- Ensuring full access for SAIs to auditable records and financial information.

5. Private Sector Accounting and Auditing

The private sector lacks unified standards, regulation, and professional certification.
The CFAA recommends:
- Adoption of International Accounting Standards (IAS).
- Regulation of the audit profession.
- Simplified financial reporting.
- Development of professional associations and licensing mechanisms.
- Creation of a unified chart of accounts and professional certification.

Fiduciary Considerations

The World Bank is primarily interested in managing fiduciary risks associated with its financial assistance.
The borrowing government's fiduciary responsibilities to its citizens are closely tied to the Bank's fiduciary responsibilities.
The CFAA emphasizes the need for proper institutional and governance arrangements to ensure checks and balances in fiscal management.

Remaining Steps and Challenges

The transition to a Treasury system is ongoing, with Entity-level systems operationalized but State-level systems still in development.
Commitment accounting and cash management must be enforced across all levels of government.
The integration of EBFs and off-budget resources into the budget system is critical for fiscal sustainability.
Strengthening internal controls and audit functions is essential to prevent corruption and ensure accountability.

Conclusion

The CFAA highlights the need for institutional and legal reforms to improve financial accountability in BiH. It underscores the importance of a unified and transparent financial management system, supported by robust internal and external audit mechanisms, and effective governance at all levels. The report serves as a foundation for ongoing reforms and provides a framework for future development in public and private financial management.

Annexes and Supporting Information

Annex 1: Meeting schedule with stakeholders.
Annex 2: Bibliography and references.
Annex 3: Financial management at Entity, cantonal, and municipal levels.
Annex 4: Political structure of BiH.
Annex 5: Map of BiH.

Boxes

Box 1: The Yugoslav legacy and its impact on BiH's financial systems.
Box 2: Public financial management in Eastern Europe socialist-type governments.
Box 3: Weaknesses in BiH's Supreme Audit Institutions (SAI).
Box 4: Evolution of payment bureaux in other former SFRY countries.
Box 5: Problems with the new payment system.
Box 6: Banking agencies and their role in financial supervision.
Box 7: Financial management issues in PIU-managed projects.
Box 8: Training and technical assistance from USAID.