Rwanda Transformation of Agriculture Sector, Phase 3 : Integrated Fiduciary Assessment Report
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An Integrated Fiduciary Assessment (IFA)
was conducted for the proposed Transformation of Agriculture
Sector Program Phase-3 (PSTA 3) Program-for-Results (PforR)
operation. The assessment used the DRAFT Guidance Notes on
Program-for-Results Operations and Requirements of OP/BP
9.00, Program for Results, (PforR). The OECD-DAC four
pillars approach was also used to define the inherent risks
in the procurement environment. The assessment covered the
institutions directly responsible for the program, namely:
Ministry of Agriculture and Animal Resources (MINAGRI),
Rwanda Agriculture Board (RAB), and National Agriculture
Export Board (NAEB); Rwanda Public Procurement Authority
(RPPA); National Public Prosecution Authority (NPPA); Office
of the Ombudsman (OM); Office of the Auditor General (OAG);
and one District Council from each of the four provinces
based on the size of budget transfers and population. The
assessment also involved discussions with key nonstate
actors and stakeholders, including the Private Sector
Federation and member confederations, Transparency
International (TI) Rwanda chapter, and the National
Cooperatives Confederation of Rwanda.
Palabras clave
ACCOUNT, ACCOUNTABILITY, ACCOUNTANT, ACCOUNTANTS, ACCOUNTING, ACCOUNTING POLICIES, ACCOUNTING RECORDS, ACCOUNTING STANDARDS, ACCOUNTING SYSTEMS, ACCOUNTS PAYABLE, ANTI-CORRUPTION, ANTICORRUPTION, ARREARS, AUDIT COMMITTEE, AUDIT COMMITTEES, AUDIT OBJECTIVES, AUDIT REPORTS, AUDIT RISK, AUDITING, AUDITOR, AUDITS, BANK ACCOUNTS, BEST PRACTICES, BIDS, BORROWER, BRIBE, BRIBERY, BRIBES, BUDGET APPROPRIATIONS, BUDGET CLASSIFICATION, BUDGET IMPLEMENTATION, BUDGET MONITORING, BUDGET PRESENTATION, BUDGET PROCESS, BUDGET TRANSFERS, BUDGETING, BUSINESS COMMUNITY, BUSINESS PROCESSES, CAPACITY BUILDING, CAPACITY CONSTRAINTS, CASH BALANCES, CASH ECONOMY, CASH FLOW, CASH MANAGEMENT, CHECKS, CIVIL SOCIETY, COMPETITIVE BIDDING, COMPLAINT, COMPLAINTS, COMPLIANCE AUDITING, CONSOLIDATED FINANCIAL STATEMENTS, CONSOLIDATION, CONTRACTORS, COOPERATIVES, CORRUPT, CORRUPTION, CORRUPTION PERCEPTIONS, CORRUPTION PERCEPTIONS INDEX, CORRUPTION PREVENTION, COUNTRY COMPARISONS, CPI, CREDIBILITY, CREDITORS, CRIMINAL, DEBTOR, DEBTORS, DEVELOPING COUNTRIES, DEVELOPMENT BANK, DISBURSEMENT, DISBURSEMENTS, DISCRETION, DOMESTIC CAPITAL, ECONOMIC DEVELOPMENT, EMPLOYMENT, EQUIPMENT, ETHICS, EXPENDITURE, EXPENDITURES, EXTERNAL AUDITORS, EXTERNAL FINANCE, FINANCES, FINANCIAL ACCOUNTING, FINANCIAL INFORMATION, FINANCIAL MANAGEMENT, FINANCIAL PERFORMANCE, FINANCIAL REPORTING, FINANCIAL REPORTS, FINANCIAL STATEMENT, FINANCIAL STATEMENTS, FISCAL POLICIES, FIXED ASSETS, FRAUD, FUNDS FLOW, GOVERNMENT BUDGET, GOVERNMENT EXPENDITURE, GOVERNMENT FINANCE, GOVERNMENT POLICIES, GOVERNMENT POLICY, HUMAN RESOURCE, INFLATION, INFORMATION SYSTEM, INFORMATION SYSTEMS, INFORMATION TECHNOLOGY, INITIATIVE, INSTITUTIONAL DEVELOPMENT, INSTRUMENT, INTEGRITY, INTERGOVERNMENTAL FISCAL RELATIONS, INTERNAL AUDIT, INTERNAL AUDITING, INTERNAL AUDITORS, INTERNAL CONTROLS, INTERNATIONAL DEVELOPMENT, INTERNATIONAL STANDARDS, INTERNATIONAL TRADE, INTERNATIONAL TRADE LAW, INVESTIGATION, INVESTIGATIONS, INVESTIGATORS, INVESTMENT STRATEGY, JUSTICE, LACK OF TRANSPARENCY, LAND USE, LAWS, LEADERSHIP, LEADERSHIP CODE, LEGAL AGREEMENT, LEGAL FRAMEWORK, LEGAL FRAMEWORKS, LEGAL PROVISIONS, LIABILITY, LIMA DECLARATION, LOCAL GOVERNMENT, MANAGEMENT REPORTS, MARKET ACCESS, MARKET PRACTICES, MARKETING, MDAS, MEDIA, MINISTER, NATIONAL BANK, NATURAL RESOURCES, PAYMENT ORDERS, PAYROLL, PENALTIES, POLICE, POLITICIANS, PROCUREMENT, PROCUREMENT LAW, PROCUREMENT POLICY, PROCUREMENTS, PRODUCTIVITY, PROSECUTION, PROSECUTOR, PROSECUTORS, PUBLIC ENTERPRISES, PUBLIC EXPENDITURES, PUBLIC FUNDS, PUBLIC INFORMATION, PUBLIC INVESTMENTS, PURCHASING, PURCHASING POWER, REGULATORY FRAMEWORK, RETURN, RISK MANAGEMENT, SALES, SANCTIONS, SERVICE DELIVERY, SUBSIDIARY, TAX RULES, TRANSACTION, TRANSACTION COSTS, TRANSPARENCY, TREASURY, TURNOVER, WHISTLE BLOWERS, WITHHOLDING TAX, WRITTEN RECORDS