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IFMIS, PEM, and Anti-corruption. Bill Dorotinsky PREM Public Sector Governance Group April 21, 2005 Building ICT to Reduce Administrative Corruption. Rationale for Reform. IFMIS generally adopted to Improve management of public finances
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IFMIS, PEM, and Anti-corruption Bill Dorotinsky PREM Public Sector Governance Group April 21, 2005 Building ICT to Reduce Administrative Corruption
Rationale for Reform • IFMIS generally adopted to • Improve management of public finances • Improve information availability for decision-makers, managers • Increase control over public spending • Support year-end account closing, preparation of the final accounts • Enable better analysis of costs, identify emerging risks • Rarely intended as anti-corruption tool from the beginning • Though automation of tax and customs directly may have anti-corruption as an objective
Assumptions underlying the nexus with corruption • Quality information • comprehensive public finance system • accuracy of records • integrity of database • Other ‘soft’ systems functional • internal controls • reconciliation of bank, fiscal records • Internal and External Audits • Corruption within FMS domain
Cases • Canada • Advertising scandal • Ukraine • Tax reform • Turkey • Customs
Summary • IFMIS/technology enabling tool for transparency and anticorruption • But not substitute for • attention to institutional environment (‘soft systems’) • underlying factors (e.g. comprehensiveness) • May not target prime areas of corruption