2007年-世界发展银行全球_Former_Yugoslav_Republic_of_Macedonia___Country_Fiduciary_Assessment_140页_798kb

Former Yugoslav Republic of Macedonia - Country Fiduciary Assessment (2007)

Core Content

This report is a Country Fiduciary Assessment (CFA) conducted by the World Bank in 2007, focusing on fiduciary risks in public financial management (PFM) and procurement systems of the Former Yugoslav Republic of Macedonia (fYR Macedonia). It builds on earlier assessments, including the 2003 Country Financial Accountability Assessment (CFAA) and the 2002 Country Procurement Assessment Report (CPAR).

The assessment is based on the OECD-DAC-WB methodology, which evaluates procurement systems using four pillars: Legislative and Regulatory Framework, Institutional Framework and Management Capacity, Procurement Operations and Market Practices, and Integrity and Transparency. The report also includes an analysis of PFM systems using the PEFA performance indicators.

Main Objectives

1. Provide an updated assessment of fiduciary progress since 2003, focusing on risk mitigation in the budget environment.
2. Support PFM reforms by evaluating the government-wide budgeting and accounting system, and reviewing reforms in the Health Insurance Fund (HIF) and other key sectors.
3. Assess procurement reform by comparing operations with international standards, identifying weaknesses, and providing recommendations.

Key Findings

Public Procurement

• The Public Procurement Law (PPL) of 2004 has made progress toward transparency and efficiency but still contains features inconsistent with EU legislation and international best practices.

• Key weaknesses include:

  • Lack of an independent complaints review body.
  • Administrative barriers such as delays in authorization and excessive documentation requirements.
  • Procedural discretion by procurement agencies that contradicts international principles.
  • Unrestricted framework agreements and design contests, which may favor certain bidders.
  • Poor implementation of existing laws and regulations.
  • Weak capacity of implementing ministries.
  • Ineffective complaints review mechanism.
  • Lack of reliable data for performance monitoring.
  • Insufficient support from the private sector and civil society.

• Scores (based on the OECD-DAC-WB methodology) for the four pillars:

  • Pillar I (Legislative and Regulatory Framework): 2.0
  • Pillar II (Institutional Framework and Management Capacity): 1.7
  • Pillar III (Procurement Operations and Market Practices): 1.4
  • Pillar IV (Integrity and Transparency): 1.5

Financial Management

• PFM systems in the Ministry of Education and Science (MOES) and Health Insurance Fund (HIF) are found to be high risk.
• MOES has weak internal controls, which are not being effectively implemented. The State Audit Office (SAO) has identified several issues, including lack of proper financial control processes.
• HIF has ongoing efforts to improve PFM systems, particularly in procurement of pharmaceuticals, but implementation remains weak.

Recommendations

The report provides detailed recommendations, categorized by priority:

Immediate

• Establish an effective and independent complaints review body with full-time members and enforcement authority.
• Publish complete and timely information on contract awards, including bidder names, bid process, and contract value, on the Public Procurement Bureau's website.
• Require MOF Internal Audit Unit to audit large value contracts on an ex-post basis in close cooperation with the SAO.

Medium-term

• Change the legal framework for public procurement to align with EU requirements, including openness for international bidders and elimination of hidden barriers.
• Strengthen procurement planning and management capacity through improved investment planning and linkages to the budget.
• Establish and maintain a national procurement statistics system to monitor performance and compile CPIs.
• Reinforce ongoing work in the health and education sectors to ensure consistent compliance and efficient use of public resources.

Long-term

• Implement a continuous and rigorous training program for all ministry procurement and internal audit staff to build capacity for reform.
• Design special measures to detect and prevent fraud and corruption in procurement, including a coordinated anticorruption agenda and the use of electronic Government Procurement (e-GP).

Donor and Institutional Involvement

• The World Bank, IMF, EC, SIGMA, and USAID have been involved in supporting PFM and procurement reforms in fYR Macedonia.
• Since becoming an EU accession candidate, the EC has taken a more prominent role in upgrading PFM and procurement systems.
• SIGMA, a joint initiative of the OECD and the EU, has been advising the government on legislation and capacity building, particularly in relation to the EU Acquis Communautaire.

Conclusion

The report highlights the need for comprehensive reform in the public procurement and financial management systems of fYR Macedonia. While some progress has been made, particularly in the legislative and regulatory areas, implementation remains a major challenge. The recommendations emphasize the importance of legal alignment, capacity development, transparency, and accountability in reducing fiduciary risks and improving public financial management.