Enhancement of Municipal Audit for Accountability and Efficiency in Public Finance Management

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Evaluation Plan:
2016-2020, Serbia
Evaluation Type:
Final Project
Planned End Date:
12/2019
Completion Date:
12/2019
Status:
Completed
Management Response:
Yes
Evaluation Budget(US $):
6,800

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Title Enhancement of Municipal Audit for Accountability and Efficiency in Public Finance Management
Atlas Project Number: 00090562
Evaluation Plan: 2016-2020, Serbia
Evaluation Type: Final Project
Status: Completed
Completion Date: 12/2019
Planned End Date: 12/2019
Management Response: Yes
Focus Area:
  • 1. Governance
  • 2. Others
Corporate Outcome and Output (UNDP Strategic Plan 2018-2021)
  • 1. Output 2.2.1 Use of digital technologies and big data enabled for improved public services and other government functions
SDG Goal
  • Goal 12. Ensure sustainable consumption and production patterns
  • Goal 16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
SDG Target
  • 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities
  • 16.6 Develop effective, accountable and transparent institutions at all levels
Evaluation Budget(US $): 6,800
Source of Funding: SDC
Evaluation Expenditure(US $): 6,800
Joint Programme: No
Joint Evaluation: No
Evaluation Team members:
Name Title Nationality
Tomislav Novovic Expert SERBIA
GEF Evaluation: No
Key Stakeholders:
Countries: SERBIA
Lessons
Findings
1.

5. Findings of the final evaluation

5.1. Relevance of the Project

Under the relevance, the final evaluation analysed the extent to which the Project is suited to the priorities and policies of the Government of Serbia and the core institutions within the financial control mechanism. The focus was to assess the extent of consistence of the Project with the needs of the Central Harmonization Unit and the Supreme Audit Institution and municipalities in Serbia, and its validity to meet these identified needs. This analysis reflected if the proposed implementation plan, developed during the design stage, was coherent, realistic and aligned with the sector and partners’ priorities. The evaluation of the "design phase" relevance analysed if there was a clear exit strategy with a focus on impact and sustainability of the intervention beyond the life of the project. The evaluation analyzed the “real-time” relevance, looking at Project’s significance at any point during its life-cycle; thus, analysing whether the intervention logic remained true in the context of possible changes on the demand side. The evaluation assessed the response made to adjust and fine-tune intervention as set out in the project's Results Resources Frameworks. The FE identified and assessed challenges that the project faced and the extent of adaptability and flexibility in responding and addressing these changes and challenges. The central question was whether the Project’s target benchmarks remained valid and achievable. The FE also assessed relevance of the project at any point during its life-cycle, answering if the intervention logic remained true in the context of possible changes on the demand side while identifying the response made to address changes and fine-tune the intervention. 


Tag: Relevance Local Governance Public administration reform Rule of law Programme/Project Design Results-Based Management Theory of Change Policy Advisory Technical Support

2.

Relevance (continuation)

The Project was in general well-aligned with the needs and priorities of the MoF-CHU, SAI and municipalities, ensured during the programming phase.

The partners were positive about the Project responsiveness and their involvement from design and planning to implementation, while re-stating the demand for the technical assistance that was available through the Project

The Project design process was consistent, based on sound programming and Project formulation. Problem identification followed a bottom-up process of collaboration and involvement of policy makers and representatives of different partners. The FE finds that the design of the Project was satisfactory, as the project document reflected the needs and priorities of the CHU and SAI. The partners expressed high degree of satisfaction with their involvement during this stage, emphasizing that the needs and priorities of their respective organizations have been adequately considered and reflected in the Project’s areas of intervention.


Tag: Coherence Relevance Anti-corruption Local Governance Partnership Country Government Technical Support

3.

Relevance (continuation)

The Project intervention logic has, in general, a well-established hierarchy of objectives as the links between the outputs and outcomes and the needs of the partners have been evident. Still, the internal Project coherence was sub-optimal, as the links between the outcomes remained limited and vague.The project’s indicators, particularly at the level of outputs have been appropriate, but less adequate to measure contribution to outcomes or the achievement of impact. 

The Project document provided fairly comprehensive identification of problems, while the proposed activities and expected outputs/ outcomes have been in general tied to identification phase. The formulation of the intervention logic has followed sound and inclusive process with involvement of the leadership of the Central Harmonization Unit and the Supreme Audit Institution, and representatives of participating municipalities. The Project internal structure has been, in general, well-established and solid, particularly at the level of outputs. The formulation of the Project’s intervention logic has followed the principles of Results Based Management, showing the chain of connections/ causality and attribution between input and activities and the results presented as outputs and outcomes. Also, the Project document indicated expected cumulative effects of outcomes, indicating prospects for impact. The hierarchy of objectives and benchmarks -indicators, baselines, targets and sources of verification during the entire project implementation has been in general satisfactory. Overall, the indicators at the output level contained realistic and achievable benchmarks, baselines and targets for the planned period. The data sources provided were in general adequate and appropriate to validation progress and achievements. The analysis of project reports and meetings with the UNDP Project Unit and representatives of the partners’ organizations has confirmed that data and sources of verification for these indicators were accessible and available. UNDP Project Unit was reporting against these indicators as the main references for the progress and achievements. 

Still, the FE finds that, although relevant for the public finance management system in Serbia, some of the indicators particularly at the impact and outcome levels have not been relevant to credibly measure the contribution of the Project. Some examples about inadequate indicators could be improvements related to the Public Expenditure and Financial Accountability (PEFA), scoring on the Corruption Perception Index, or country’s progress on EU accession agenda. The sex-disaggregated indicators have been used to the extent possible for the Project in this area. Positive finding was that the project designed alternative methods of data collection for systematization of gender-disaggregated information. One of the examples could be the delivery of capacity development and training activities that included gender-focused topics, such as the presentation on gender-sensitive budgeting. The intention was to establish links between the gender mainstreaming and more transparent public finances. Also, evaluation questionnaires for capacity development included gender sensitive questions, with the objective to identify perception and challenges related to gender dynamics and also explore perception of the existing inequalities within the system for more transparent financial management.


Tag: Anti-corruption Local Governance Public administration reform Operational Efficiency Results-Based Management Risk Management Theory of Change Technical Support

4.

5.2. Effectiveness of the Municipal Finance project

Effectiveness refers to the relationship between the planned and achieved results of the project; it could be considered as a measure of the extent to which the project achievements have enabled progress under the project outputs and contributed to the project outcomes. In this context, the final evaluation finds that the Municipal Finance project has been in general effective in achieving its objectives, despite challenging implementation environment. 

The effectiveness of the Municipal Finance project was, in general, satisfactory. The Project was effective in ensuring progress under the planned outputs, while in results in some areas exceeded anticipated benefits, contributing to sustainable development of technical and organizational capacities of partners’ organizations. 

During the implementation of the Project, some of the most important results have been:

• The Project was instrumental in the development of capacities of the SAI auditors, mainly targeting the Department for Auditing LSGs by delivering professional training programs on financial and compliance to performance audits. Practically, this Department started with independent risk-based audits of financial statements of local self-governments, with the focus on the areas exposed to irregularities, namely, calculation of salaries, public procurement, and assumed obligations above-approved appropriations. (which comprise 60-80% of the total number of irregularities at the local level). As part of the efforts to increase SAI's technical capacities, the Project reported that as of 2019, the pool of state auditors reached 163 of them, with a total of 60 certified in 2019. In addition to designing and implementing demanded capacity development support for SAI, the Project assisted in enhancing its capacities for international cooperation. This included support for the membership in EUROSAI and INTOSAI, participation in their thematic working groups, including critical meetings. The Project was also working in partnership with SAI and CHU to jointly work for introducing international audit standards (such as defined by INTOSAI and the Institute for Internal Audit (IIA). The Working Group has been established, but the Project was less effective in designing and implementing actions to facilitate actual and practical implementation of international audit standards.


Tag: Effectiveness Civic Engagement e-Governance Local Governance Knowledge management Results-Based Management Sustainability Capacity Building Technology Technical Support

5.

5.2. Effectiveness of the Municipal Finance project (continuation)

The Project (and UNDP as the implementing partner) has been and remained a valuable partner in supporting achievement of development priorities within the reform of public finance in Serbia.

Strong and effective partnerships and UNDP collaborative advantages, paved the road for implementation of the Project, with recognized impact on sustainable improvements in the functioning of the participating organizations (SAI, CHU and municipalities) and the overall financial control framework

The stakeholders from the partners’ organizations (SAI, CHU, municipalities in Serbia) recognized “strong comparative advantages” of UNDP as the implementing partner (of the Project), also stating that UNDP remains “an important, credible and widely accepted partner in achieving development priorities for the establishment of functional financial control framework in the Republic of Serbia”. This opinion evolved from the practical experience in working with UNDP in Serbia. The long-lasting presence, technical capacities and profound understanding of the organization-specific constraints and development needs, and also its proven independency and impartiality have been the backbone of UNDP’s comparative advantage. In addition, “UNDP through the Project and previous interventions in the area of building transparent and accountable governance system in Serbia demonstrated strong abilities to establish and maintain effective partnerships based on trust, responsiveness and mutual respect”. Also, the stakeholders from the participating organizations recognized the added value of the Project through its technical support and enhanced efforts to ensure compliance of the SAI and CHU with international norms and standards in the area of internal audit and transparent and accountable governance. The genuinely nationally driven approach has been emphasized through partners’ involvement in articulating, planning and participating in the Project’s activities. Capacity support available through the Project has been based on needs assessment and reform priorities. This approach has generated fairly strong sense of ownership of processes and results achieved (with support from the Project).


Tag: Effectiveness Impact Anti-corruption Civic Engagement Local Governance Parliament Public administration reform Partnership Strategic Positioning Technical Support

6.

5.3. Management arrangements and efficiency of the Project

Efficiency refers to the extent to which the project results have been achieved by rational use of inputs, such as financial resources, expertise, time, etc. The analysis of the Project efficiency reflected on the overall implementation approach, management, and operational mechanisms. UNDP provided information on the project governance structure and implementation mechanisms that were in place during the project implementation. The filed visit served to confirm these inputs. UNDP with its technical and administrative capacities, was in charge for implementation of activities and delivery of outputs. Still, the nature of the Project- aimed at institutional development of the national partners at different levels required an intensive cooperation and their involvement. The Project was working continuously to ensure national ownership and involvement. In the challenging context of governance and public system reform in Serbia, the implementation of the Project required multi-layered advisory and management structures, to ensure national ownership and participation of the stakeholders through the implementation cycle. 

The Project steering mechanism and the Project Unit were timely established, ensuring nationally ownership and contributing to efficient project implementation.

At the strategic level, the Project envisaged the Project Board, which comprised of representatives of the main partners on this project, the State Audit Institution, Ministry of Finance Central Harmonization Unit, Swiss Development Cooperation and UNDP, along with SIDA as an observer. The PB provided strategic support and endorsed management decisions, including approval of project annual work plans and reports. Also, the PB ensured technical oversight, quality assurance advice and recommendations on emerging priorities during the project implementation. Considering the role of the PB and high-level representation, its meetings were organized once per year. This timing ensured that the PB successfully performed its role while also creating supporting environment for the partners' organizations leadership (SAI and CHU) to implement challenging reforms.

The Project Unit headed by the Portfolio Manager for Public Finance implemented the Project, with the full operational capacity since it’s initiation.

Technical Project Coordinators in charge for implementation of activities under each outcome have been working in the (respective) partners’ institutions. They have established strong relationships, based on mutual trust and respect. This relationship has been one of the most important factors that contributed to efficient implementation. 

At the operational level, the project document envisaged establishing the Project Unit, and the Portfolio Manager for Public Finance (PM-PF) is leading it. The PM-PF's prime responsibility was to ensure the efficient planning and delivery of Project results and to ensure that the results are of satisfactory quality and delivered within budget and on time. Regarding reporting lines, the PM-PF reports to the Project Board through the UNDP Team Leader for Accountable Governance. The "technical" coordinators, members of the PU were responsible for implementing project activities under each outcome, deployed and working in close collaboration with the national partners (SAI and CHU). Working under the direct supervision of the PM-PF, the coordinators have established strong partnership with the staff and management in the relevant institutions. They were responsible for supporting and ensuring the timely implementation of activities (under the specific outcome), performing also tasks related to monitoring, evaluation and reporting for the project in the respective institutions. The start of the Project was marked with the sound recruitment process and a swift deployment of the technical coordinators to the respective institutions. All the coordinators were highly technical persons, with profound experience and technical background in the specific areas of work. They have established strong relationship with the national partners, based on mutual respect and trust. In principle, this relationship has been the most important factors contributing to successful and efficient Project implementation. With the appointment of a new Team Leader for Accountable Governance, UNDP has enhanced its technical capacities in the area of public finance and establishment of financial control mechanisms. 


Tag: Efficiency Civic Engagement Public administration reform Oversight Ownership Partnership Procurement Project and Programme management Quality Assurance Data and Statistics

7.

5.4. Sustainability and impact

The impact of the Project measures its effects in meeting the outcomes. However, achievement of outcomes is beyond the scope of a particular project; thus, a positive impact could be expected if the Project outputs have been achieved as the achievement of outputs could help to meet outcomes. Sustainability on the other hand is a measure of the degree to which the Project has a lasting effect or durability after its completion. 

The Project has been working steadily to address capacity needs of direct beneficiaries to fully grasp and perform internal audit functions in the context of ehnancing financial control and budiling a system of transparent municipal finances.

The results could be observed at levels of individuals and institutions and it is expected that established capacities would remain in place and available upon the completion of the Project. Also, certain degree of fulfilment could be identified at the policy level. 

During the implementation, the Project was assisting national partner institutions, to enhance operational efficiency by improving procedures and modernizing processes related to financial control and the establishment of internal audit functions. Results have been achieved at the level of local governments, primarily by addressing (capacity) needs of internal auditors. Efforts have been invested to increase broader understanding of this function in the context of good local governance. Especially notable were the efforts to raise awareness and knowledge about the internal audit functions among the decisionmakers. The Project has been working steadily to address capacity needs and remove obstacles that are affecting the functioning of financial control and particularly internal audits (at the local level). The intention has been to enhance the basis of certified internal auditors and strengthen the links between internal and external- (state) audits. The partners have stated that the Project "ensured tailor-made, innovative, and effective approaches to capacity development," focusing on the demands of the stakeholders (from the SAI, CHU, and municipalities). The central idea of this support has been to ensure greater transparency and more citizens-focused budgeting in Serbia through strengthening the financial control mechanism and improved public finance system at the local level.

The practical approach to capacity development applied throughout the Project was effective in improving performance in the areas related to the establishment and functioning of internal audit. There are numerous examples of capacity development of the employees, certified auditors, or representatives of municipal structures that will, in the long run, and through greater transparency, bring benefits for all citizens, including from vulnerable groups. In the context of capacity development, capacities of (local) media and representatives of CSOs have been strengthened to recognize and report on best models in public finance management. The evaluation analyzed in the chapter on impact, Project's achievements for improved performance of the partners' institutions, also reflecting on the sustainability of these results. Although the short period for the review and lack of the baseline data on organizational performance before the assistance of the Project were limiting factors for this analysis, the primary data collected through interviews and documented results of the Project assistance served as the basis to assess the sustainability of results at the institutional level. The analysis, as indicated, showed that the Project had an impact on improved performance of partners' organizations. In this context, tailor-made measures were designed and implemented to assist in addressing the specific needs of partners, CSOs, and other partners.


Tag: Efficiency Impact Sustainability Gender Equality Women's Empowerment Civic Engagement Local Governance Communication Human and Financial resources Operational Efficiency Capacity Building

8.

5.4. Sustainability and impact (continuation)

Impact of the Project

The impact of the Project, as much as its sustainability, can only be assessed after certain period upon the end of the project. However, it is increasingly conventional in the final evaluations to anticipate or forecast both impact and sustainability. Therefore, the FE anticipated and assessed possible impact of the Project, after its completion. 

Overall, the Project has made important contribution and impact to the SAI and CHU’s longterm sustainable institutional development. Also, the results of the Project at the local level have been less apparent, but still important.

The final evaluation followed general practice to validate impact looking at the expected outputs and outcomes, and assuming possibility of the Project and its outputs to achieve the outcomes. Thus, the analysis of impact has been focused on three levels: policy level, and the levels of institutions and individuals. 

See Table - Analysis of the possible impact of the Project on individual, institutional and systemic levels.


Tag: Impact Sustainability Local Governance Results-Based Management

9.

5.5. Gender mainstreaming

The project performance concerning gender equality has been in general satisfactory by providing support to the beneficiary institutions to better understand links between gender mainstreaming and municipal budgeting. 

The Project in general considered the subjects of transversal gender themes, governance and Human Rights throughout its implementation, according to indicators presented in the log frame. Gender issues have been addressed through different activities, such as the presentation on gendersensitive budgeting. Also, experts have been engaged on specific gender issues: for example, a gender specialist was engaged to guide the media agency engaged under the project for promoting good public finance management practices at the local level on how to introduce gender-responsive budgeting into the campaign design. The media campaign was monitored and evaluated by the gender specialist. The media agency was advised on how to use gender-sensitive language in videos, posters and on social media. Equally, empowerment of civil society for effective citizen engagement and participation in decision-making processes was a core added value of the approach taken by the project. Accountable governance was treated as a fundamental right, with a strong component of the project dedicated to strengthen.


Tag: Effectiveness Efficiency Gender Equality Gender Mainstreaming Civic Engagement Human rights Communication Operational Efficiency Advocacy

Recommendations
1

It is recommended to continue support and continue with the next level support for the establishment of financial control in Serbia 

Technical assistance of CHU and SAI made available through the Project should continue, in line with reform priorities and organizational needs. It is recommended to carry out a detailed assessment of needs and capacities in these organizations and the sector to identify the specific areas where support is most needed.

2

It is recommended to continue and expand support to the CHU to define and implement reform of the certification system of internal auditors. It is recommended to improve and modernize the method for preparing and delivering training and mentoring support.

There is a need to consider the following components:  

- Continue work on the preparation of introductory and advanced modules of the training program for internal audits. The training modules should be based on the capacity assessment needs, using adult learning technics and on-line platforms. 

- Consider expanding the mentoring support through the establishment of a capable and competent network of mentors. It will be required to define selection criteria for mentors, carry out interviews, and ensure that a pool of mentors is available. Also, it will be recommended to determine a uniform approach to mentoring for all members of the network. 

- Consider organizing regular, six-monthly, or quarterly examinations for internal auditor candidates: to meet the legal requirement for the number of internal auditors in public funds users it is recommended to organize regular six-monthly or quarterly certification exams for internal auditors.  

3

Analyse existing experiences with setting up joint internal audit functions and prepare specific guidance, practical tools, and models for users.

The Project is piloting some activities for the establishment of joint inter-municipal internal audits and also share internal audits between local governments and internal audits 

At the same time, based on identified problems and positive experiences, support the improvement of the regulatory and methodological framework for internal audit

4

It is recommended to consider options and propose models for greater integration of gender priorities in new plans and interventions in public finance and the sector of financial control. 

It is recommended to consider activities and approaches that are beyond gender participation but focused more on gender transformation.  

5

It is recommended to work on a knowledge management system related to public finance management and financial control

It is recommended to work on the codification of knowledge generated through this Project and other interventions in the areas of financial management and control and internal audit. 

At the same time, it is essential to consider ways to enhance the e-learning platform for further knowledge sharing.

6

It is recommended to work on more active and competent participation of citizens in municipal budgeting and local policymaking processes 

Consider and define awareness-raising activities on financial management and control as an integral part of the public sector management process (especially for governance structures)

Also, it is crucial to support the strengthening of the technical capacities of civil society and the media in the area of public finances. At the same time, work to promote the importance of reform of internal financial control in the public sector

Management Response Documents
1. Recommendation:

It is recommended to continue support and continue with the next level support for the establishment of financial control in Serbia 

Technical assistance of CHU and SAI made available through the Project should continue, in line with reform priorities and organizational needs. It is recommended to carry out a detailed assessment of needs and capacities in these organizations and the sector to identify the specific areas where support is most needed.

Management Response: [Added: 2020/01/06] [Last Updated: 2020/11/20]

The four-year project “Enhancement of Municipal Audit for Accountability and Efficiency in Public Finance Management” is operationally closed on 31 October 2019.  However, UNDP in Serbia continues support for the establishment and enhancement of financial management control in Serbia through the following project initiatives:

  • Public Finance Management Platform Project (funded by SIDA)
  • Enhancement of Municipal Audit for Accountability and Efficiency in Public Finance Management – (funded by SECO).

Also, UNDP is in the process of assessment of needs and capacities in the sector with aim to identify the specific areas where support is most needed, and to tailor the new prospective project proposals.

Key Actions:

Key Action Responsible DueDate Status Comments Documents
Implementation of the current projects in this area
[Added: 2020/01/06] [Last Updated: 2021/01/03]
GG Cluster – Public Finances Portfolio 2021/12 Completed Several projects covering this programmatic area (control of pubic funds) are being implemented: SECO Funded – Certification of Internal Auditors, SIDA funded - Accountable Public Finance Management Platform, etc. History
Assessment of emerging needs and capacities in the specific area. Periodic assessments / Regular monitoring through collaboration with national counterparts.
[Added: 2020/01/06] [Last Updated: 2020/08/04]
GG Cluster – Public Finances Portfolio 2020/08 Completed Collaboration with national partner (MOF-CHU) continued through implementation of the project Accountable Public Finance Management Platform where regular monitoring on the emerging needs and capacities in this specific area is maintained. History
2. Recommendation:

It is recommended to continue and expand support to the CHU to define and implement reform of the certification system of internal auditors. It is recommended to improve and modernize the method for preparing and delivering training and mentoring support.

There is a need to consider the following components:  

- Continue work on the preparation of introductory and advanced modules of the training program for internal audits. The training modules should be based on the capacity assessment needs, using adult learning technics and on-line platforms. 

- Consider expanding the mentoring support through the establishment of a capable and competent network of mentors. It will be required to define selection criteria for mentors, carry out interviews, and ensure that a pool of mentors is available. Also, it will be recommended to determine a uniform approach to mentoring for all members of the network. 

- Consider organizing regular, six-monthly, or quarterly examinations for internal auditor candidates: to meet the legal requirement for the number of internal auditors in public funds users it is recommended to organize regular six-monthly or quarterly certification exams for internal auditors.  

Management Response: [Added: 2020/01/06] [Last Updated: 2020/11/20]

UNDP currently has two active projects supporting the CHU, which are supporting reform of the certification system and professionalization of internal auditors.

 

Certainly, the above-mentioned recommendations of the independent evaluator will be taken into consideration when developing a new project proposal and will cover the topics such as: advanced training programme for internal auditors, mentoring modifications (in the process of obtaining the official certification), official certification examinations, etc.

Key Actions:

Key Action Responsible DueDate Status Comments Documents
Implement properly activities of the existing projects covering segments related with training and certification
[Added: 2020/01/06] [Last Updated: 2020/11/02]
GG Cluster – Public Finances Portfolio 2020/09 Completed Several projects covering this programmatic area (control of pubic funds) are being implemented: SECO Funded – Certification of Internal Auditors, SIDA funded - Accountable Public Finance Management Platform, etc. History
Develop and fund raise new projects in this sphere (following the recommendations)
[Added: 2020/01/06] [Last Updated: 2020/08/04]
GG Cluster – Public Finances Portfolio 2020/08 Completed Accountable Public Finance Management Platform project (SIDA funded) continued to support the MOF-CHU in the sphere of public finances-internal audit. Also, the new Slovak funded project Public Finance for Development has been recently approved to support this programmatic area. Email attached History
3. Recommendation:

Analyse existing experiences with setting up joint internal audit functions and prepare specific guidance, practical tools, and models for users.

The Project is piloting some activities for the establishment of joint inter-municipal internal audits and also share internal audits between local governments and internal audits 

At the same time, based on identified problems and positive experiences, support the improvement of the regulatory and methodological framework for internal audit

Management Response: [Added: 2020/01/06] [Last Updated: 2020/11/20]

The UNDP will closely monitor the two pilot cases, (municipality of Kursumlija and municipality of Backi Petrovac for inter-municipal cooperation with the municipality of Bac), in their efforts to implement joint internal audit functions. As recommended, UNDP will observe the problems, positive examples and will integrate these findings into the ongoing changes of the regulatory and methodological framework for internal audit.

Key Actions:

Key Action Responsible DueDate Status Comments Documents
Monitoring of the established municipal joint internal audits.
[Added: 2020/01/06] [Last Updated: 2021/01/03]
GG Cluster – Public Finances Portfolio 2020/12 Completed Monitoring of the established IA system performed. History
Making proposals on changes, regulatory and methodological frameworks concerning this topic.
[Added: 2020/01/06] [Last Updated: 2021/01/03]
GG Cluster – Public Finances Portfolio 2020/12 Completed New Rulebook on certification of IAs prepared and adopted History
4. Recommendation:

It is recommended to consider options and propose models for greater integration of gender priorities in new plans and interventions in public finance and the sector of financial control. 

It is recommended to consider activities and approaches that are beyond gender participation but focused more on gender transformation.  

Management Response: [Added: 2020/01/06] [Last Updated: 2020/11/20]

UNDP will, when covering this particular area of public finances, focus additionally on gender priorities and tailor future programmatic interventions and activities to support this stream.

Key Actions:

Key Action Responsible DueDate Status Comments Documents
Inclusion of wider gender perspectives and priorities into the new project documents.
[Added: 2020/01/06] [Last Updated: 2020/08/04]
GG Cluster – Public Finances Portfolio 2020/08 Completed Noted and applied (to the possible extent). Bearing in mind the specifics of interventions in this programmatic area, UNDP includes gender perspectives to the possible extent in project proposals, documents and implementation plans History
5. Recommendation:

It is recommended to work on a knowledge management system related to public finance management and financial control

It is recommended to work on the codification of knowledge generated through this Project and other interventions in the areas of financial management and control and internal audit. 

At the same time, it is essential to consider ways to enhance the e-learning platform for further knowledge sharing.

Management Response: [Added: 2020/01/06] [Last Updated: 2020/11/20]

Within this project intervention (“Enhancement of Municipal Audit for Accountability and Efficiency in Public Finance Management”) UNDP has assisted the CHU in developing its ICT data collection and learning infrastructure capacities, i.e. the e-learning platform for knowledge codification and sharing on financial management and control and internal audit, between the CHU and relevant entities. This software was developed in a modular way, so new additional modules always can be developed and added. In the coming period, UNDP shall analyse CHU needs and shall jointly determine which direction further development shall take.

Key Actions:

Key Action Responsible DueDate Status Comments Documents
Needs assessment, proposal development and fundraising.
[Added: 2020/01/06] [Last Updated: 2021/01/03]
GG Cluster – Public Finances Portfolio 2020/12 Completed Sectoral needs analyzed, proposals developed and currently two projects are implemented (as mentioned above) in this programmatic area. History
6. Recommendation:

It is recommended to work on more active and competent participation of citizens in municipal budgeting and local policymaking processes 

Consider and define awareness-raising activities on financial management and control as an integral part of the public sector management process (especially for governance structures)

Also, it is crucial to support the strengthening of the technical capacities of civil society and the media in the area of public finances. At the same time, work to promote the importance of reform of internal financial control in the public sector

Management Response: [Added: 2020/01/06] [Last Updated: 2020/11/20]

UNDP is going to continue to support this process through the project-portfolio Accountable Public Management Platform (as envisaged in the PRODOC) through the following segments:

 

  • Strengthening transparent and project-based funding of civil society organizations (CSOs) from local government budgets towards greater civic engagement in decision-making and improvement of local service delivery;
  • The capacities of CSOs and journalists to monitor and report on corruption and misuse of public finance are improved;
  • Local Self Governments increase transparent management of public funds (development of local budget portals).

UNDP understands valuable role of media and civil society in the process of development of accountable public funds management and promotes their role in the public finance development projects.

Key Actions:

Key Action Responsible DueDate Status Comments Documents
Further promotion of importance, roles and understanding of public finance management among all relevant stakeholders and citizens.
[Added: 2020/01/06] [Last Updated: 2021/01/03]
GG Cluster 2021/09 Completed Done under the several projects, outputs and components. History

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