2008年-世界发展银行全球_Implementation_Lessons_Learned___EITI_Policy_Implications_25页_714kb

EITI Implementation Lessons Learned Summary

Core Content

The Extractive Industries Transparency Initiative (EITI) is a global initiative launched in 2003 to promote transparency and good governance in resource-rich countries by requiring the publication and verification of company payments and government revenues from oil, gas, and mining activities. The initiative is managed by the EITI Board, with support from the International EITI Secretariat based in Oslo. The World Bank Group (WBG) supports EITI implementation through a multi-donor trust fund (MDTF), which provides technical assistance to over 40 countries as of FY09–FY10.

This report, published on July 15, 2008, summarizes lessons learned from EITI implementation and offers policy recommendations aimed at improving clarity, efficiency, and inclusivity in the EITI process. It is intended to support the EITI Secretariat and EITI Board in refining the policy framework and enhancing the effectiveness of the initiative.

Main Findings and Recommendations

1. Refining and Consolidating EITI Policy

• Problem: EITI policy is spread across multiple documents (EITI Principles, Criteria, Sourcebook, Validation Guide), leading to confusion and inconsistent interpretation.
• Recommendation: The EITI Secretariat should consider producing a consolidated policy document that:
  • Clearly defines EITI policy based on core EITI Criteria and Validation Guide.
  • Clarifies the distinction between "core EITI" and "voluntary" actions.
  • Resolves contradictions and establishes a common terminology for EITI terms (e.g., auditors, administrators, reconcilers, aggregators).

2. Defining "Sub-National Government" and Payments Types

• Problem: There is ambiguity in defining "sub-national government" and the types of payments that should be included in EITI reporting.
• Recommendation: The EITI Secretariat should provide greater clarity on:
  • How to define and include sub-national government in EITI reporting.
  • The types of payments (including material and non-material) and how they should be categorized.
  • The involvement of sub-national representatives in national-level stakeholder bodies.

3. Reporting Non-Cash Payments and Volumes

• Problem: Current EITI policy does not clearly address how to report non-cash payments such as production shares and indirect payments (e.g., infrastructure development, social services).
• Recommendation: Establish a working group to develop proactive reporting approaches that include:
  • Monetized values of production shares and other indirect payments.
  • The basis for such monetized values to ensure comprehensibility of EITI reports.

4. Auditing Standards and Involvement of Supreme Audit Bodies

• Problem: There is lack of clarity on the auditing standards to be used for reconciling EITI data and the role of national auditors in the process.
• Recommendation: The EITI Secretariat and Board should consider:
  • Establishing clear auditing standards for non-audit reconciliations.
  • Encouraging greater involvement of supreme audit bodies in EITI processes.
  • Promoting regular company auditor verification of EITI declarations.

5. Identifying and Explaining Discrepancies

• Problem: Discrepancies between company payments and government revenues are common and often difficult to resolve without full audits.
• Recommendation: The EITI Secretariat should explore processes to identify and explain discrepancies in EITI reconciliations, ensuring accuracy and transparency in reports.

6. Materiality Issues

• Problem: There is confusion around what constitutes a material payment or material company.
• Recommendation: Define material revenue streams and material companies to:
  • Improve the efficiency of national EITI processes.
  • Allow focus on significant revenue streams and companies.
  • Enable resource allocation to prioritize key areas.

7. Transparent Financial Management in National EITI Secretariats

• Problem: Financial management practices of national EITI Secretariats are not always transparent.
• Recommendation: The EITI Secretariat should include financial transparency requirements in future Source Book editions, ensuring:
  • Full disclosure of financial operations.
  • Adherence to sound financial principles (economy, efficiency, transparency).

8. Company Participation in EITI Processes

• Problem: There is a tension between the requirement for mandatory company participation and the confidentiality of extractive industry contracts.
• Recommendation: The EITI Secretariat should initiate a debate on how to better reconcile these principles, including:
  • Options for noting non-participation in EITI reports.
  • Ways to improve company engagement and capacity building.

Key Information

• Number of EITI-endorsed countries: 29 as of June 2008.
• Candidate countries: 23, of which 10 have published EITI reports.
• MDTF support: Provides technical assistance to over 40 countries.
• Core EITI documents:
  • EITI Principles (2003)
  • EITI Criteria (2005)
  • EITI Sourcebook (2005)
  • EITI Validation Guide (2006)
• Report Purpose: To identify policy implications and implementation challenges, and to support future refinements to EITI policy.

Conclusion

The report emphasizes the importance of maintaining policy consistency while improving clarity and efficiency in EITI implementation. It recommends a more structured and transparent policy framework, stronger guidance for companies, and greater inclusivity of sub-national governments and supreme audit bodies. The ultimate goal is to enhance the credibility and effectiveness of EITI as a global transparency initiative.