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ARTF Fiduciary Framework

ARTF Fiduciary Framework. Afghanistan Reconstruction Trust Fund. London; 29 January , 2010. PFM Outcomes 2003 to 2009. Afghanistan’s PFM Framework. TRANSPARENCY INTERNATIONAL CPI SCORE AND RANKING OF AFGHANISTAN . Forms of Corruption. Petty corruption / extortion Grand corruption

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ARTF Fiduciary Framework

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  1. ARTF Fiduciary Framework Afghanistan Reconstruction Trust Fund London; 29 January, 2010

  2. PFM Outcomes 2003 to 2009

  3. Afghanistan’s PFM Framework

  4. TRANSPARENCY INTERNATIONAL CPI SCORE AND RANKING OF AFGHANISTAN

  5. Forms of Corruption • Petty corruption / extortion • Grand corruption • Patronage • Procurement corruption • Financial leakages

  6. Funding channels EXTERNAL BUDGET ALL CORE BUDGET ON BUDGET DONOR FUNDS

  7. ARTF Fiduciary Framework BUDGET CONTROLS

  8. ARTF Fiduciary Framework TREASURY CONTOLS

  9. ARTF Fiduciary Framework PAYROLL AND PROCUREMENT CONTROLS

  10. ARTF Fiduciary Framework AUDIT

  11. ARTF Fiduciary Framework MONITORING AND DONOR SUPERVISION

  12. Concerns • The amount and share of ineligible recurrent costs are rising • Access by oversight bodies to insecure areas is decreasing

  13. Historical Overview of RC Expenditure Trends

  14. Caveats • Arrangements not designed to address bribe-taking or extortion • As with all control systems, some loss may occur

  15. Conclusion • ARTF funds subject to government-wide controls • Additional ARTF-specific controls applied by Government, Monitoring Agent and donors • Approach’s focus is on prevention rather than punitive measures • Which is in line with limited enforcement capacity of government

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