There is a general consensus that The Gambia's civil service has a number of key capacity weaknesses. Pay is too low to hire, motivate and retain key technical and professional staffs. Staffs are not managed to achieve results, neither rewarded for good performance nor sanctioned for poor...

Brazil's pension system takes up an oversized proportion of its social protection spending. It comprises of Regime Geral de Previdéncia Social (RGPS), covering private sector workers, and over two thousand Regimes Pröprios de Previdéncia Social (RPPS), insuring public civil servants at...

The question of how best to compensate veterans in the aftermath of war is one that is relevant to many developing countries. Civil wars and independence struggles often affect the poorest regions of the world, and leave an enormous financial burden, including benefits to former fighters and...

This document assesses the quality of financial accountability and transparency in Nepal and makes recommendations for improvement. The findings and recommendations were widely discussed with various government agencies, non-government agencies, private sector, oversight agencies, and donor...

This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on international experience and good practice in...

This summary assessment uses indicator-led analysis to provide an integrated assessment of the Public Financial Management (PFM) system which draws on international standards developed by various development partners. The purpose is to measure PFM performance across a wide range of development...

The objective of this indicator-led analysis is to provide an integrated assessment of the Public Financial Management (PFM) system of the Government of Himachal Pradesh (GoHP). The analysis draws on the International Monetary Fund fiscal transparency code and other international standards. The...

This report presents the public financial management and accountability assessment (PFMAA) for Pakistan's Sindh province. The assessment uses the public expenditure and financial accountability (PEFA) 2005 framework, which comprises 31 performance indicators to evaluate: (i) the six core public...

This report is based on a review of the strengths and weaknesses of corporate accounting and auditing practices in Afghanistan. It forms part of a joint initiative between the World Bank and the International Monetary Fund (IMF) on Reports on the Observance of Standards and Codes (ROSC), which...