2005年-世界发展银行全球_Dominican_Republic___Country_Fiduciary_Assessment_Volume_2_Country_Financial_Accountability_Assessment_66页_5mb

Dominican Republic Country Financial Accountability Assessment (CFAA) Summary

Core Content

The Dominican Republic Country Financial Accountability Assessment (CFAA) is a comprehensive evaluation of the country's public financial management (PFM) systems, practices, and accountability arrangements. Conducted by the World Bank and the Inter-American Development Bank (IDB) in collaboration with the Government of the Dominican Republic, the report highlights the challenges and opportunities for reforming the PFM framework in light of growing economic, social, and political difficulties.

Main Findings

• Weak Accountability and Control Environment: The PFM system is characterized by a lack of transparency, a strong centralized control environment dominated by the Office of the President, and a culture of rewarding political supporters rather than delivering public services.
• Concentration of Power: The President's Office has historically exerted significant control over public spending through the Technical Secretary of the President (STP) and various overlapping agencies, which undermines institutional accountability.
• Ineffective Internal Controls: The current internal control system is rigid, cumbersome, and often requires redundant procedures that dilute accountability. The legal and regulatory framework also lacks mechanisms to enforce accountability and impose sanctions.
• Civil Service Weakness: The civil service suffers from low technical capacity and a lack of professional career structures, which hampers institutional memory and continuity.
• PFM Reform Progress: Despite these challenges, the government has made significant strides in the Financial Management Reform Program (PAFI), particularly through the development of the Integrated Financial Management System (SIGEF) and the establishment of the Government Accounting Office (GAO).

Key Recommendations

1. Strengthen the Ministry of Finance (MOF) and PFM-related entities

• Short Term: Establish the MOF as the central monitoring entity for PFM reform, expand the Treasury function, and finalize regulations for the GAO.
• Medium Term: Shift budget formulation and implementation responsibilities from the STP to the MOF, develop systems for accurate reporting and expenditure management.
• Long Term: Continue the transfer of debt management responsibilities from the Central Bank to the MOF and ensure legal backing through the Public Debt Law.

2. Increase the effectiveness of the control environment

• Short Term: Focus on external control by strengthening the Supreme Audit Institution (SAI), improving legislative oversight, and enhancing the independence of the Anti-Corruption Office.
• Medium Term: Improve internal audit functions, update audit standards, and establish a Public Accounts and Audit Committee in Congress.
• Long Term: Address the duplication of audit functions and ensure alignment with international standards.

3. Improve the legal and regulatory framework

• Short Term: Analyze the legal and regulatory framework for gaps between current laws and International Public Sector Accounting Standards (IPSAS).
• Medium Term: Prepare a strategy for the adoption of IPSAS and implement it across central government entities.
• Long Term: Establish a legal framework that supports accountability and enforces financial management rules.

4. Increase the capacity of the civil service

• Short Term: Develop and increase the technical capacity of civil servants, particularly in accounting and audit roles.
• Medium Term: Implement a strategy to maintain capacity across administrations through training, incentives, and sanctions.
• Long Term: Professionalize civil service careers and ensure specialization in policy evaluation and implementation.

5. Continue automating and modernizing the PFM process

• Short Term: Accelerate the implementation of SIGEF across all public entities.
• Medium Term: Modernize the debt management function and improve revenue collection systems.
• Long Term: Ensure the continued support of the PAFI program and secure funding for subsequent phases.

Development Action Plan

Methodology and Scope

• The CFAA is a diagnostic tool aimed at supporting the IBRD and IDB in fulfilling their fiduciary responsibilities.
• It focuses on the central government's PFM systems and does not cover municipal operations in detail, except for transfer mechanisms.
• The assessment was based on international standards and best practices from IFAC, INTOSAI, and the Institute of Internal Auditors (IIA), as well as the COSO framework for internal controls.
• The report complements the Public Expenditure Review (PER) and Country Procurement Assessment Report (CPAR), which were conducted by the same team.

Conclusion

The CFAA highlights the urgent need for reform in the Dominican Republic's public financial management system. The government has demonstrated a commitment to modernization through the PAFI program and the development of SIGEF. However, the current control environment is weak and requires substantial improvements in legal frameworks, internal and external audit functions, and civil service capacity. The report recommends a phased approach to reform, emphasizing incremental changes and collaboration with development partners to achieve greater accountability, transparency, and efficiency in the management of public resources.