This report arose from an ad hoc expert group meeting, held on the Internet, on weaknesses in systems of accountability and trasnparency that facilitate unethical behaviour. A basic issues paper is supplemented by eight country papers covering Ethiopia, Ghana, Kenya, Swaziland and Uganda, plus the report of the experts. One key observation is that there is a critical need for governments and donors to recognise the importance of the accounting and auditing systems. Other areas addressed are malfeasance in governmen; compliance with national laws and regulations; training needs; the UN role in assisting developing countries.In the context of the above, the main characteristics of the Ethiopian Governmenta#39;s current financial reporting system are as follows: ac It is a ... produce monthly cash expenditure statements manually; payments and receipts are made and recorded on a manual basis. ... Ethiopian public bodies maintain tighter controls over the payment of salaries than indicated in the issues paper; ac Procurement: theanbsp;...
|Title||:||Transparency and Accountability in Government Financial Management|
|Author||:||United Nations. Division for Public Economics and Public Administration|
|Publisher||:||United Nations Publications - 2000|