Kiribati: Strengthened Public Financial Management

Sovereign Project | 43418-012 Status: Closed


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Project Name Strengthened Public Financial Management
Project Number 43418-012
Country Kiribati
Project Status Closed
Project Type / Modality of Assistance Technical Assistance
Source of Funding / Amount
TA 7995-KIR: Strengthened Public Financial Management
Technical Assistance Special Fund US$ 800,000.00
TA 7995-KIR: Strengthened Public Financial Management (additional financing)
Government of Australia US$ 1.00 million
Strategic Agendas Inclusive economic growth
Drivers of Change Governance and capacity development
Sector / Subsector

Public sector management - Public expenditure and fiscal management

Gender Equity and Mainstreaming No gender elements
Project Rationale and Linkage to Country/Regional Strategy

Project Outcome

Description of Outcome
Progress Toward Outcome The TA has restructured NEPO along sector rather than functional lines, this will improve budget management and monitoring. The TA has also trained Accounting Section staff on the use of the Attache software which had improved the monitoring of the budget.
Implementation Progress
Description of Project Outputs
Status of Implementation Progress (Outputs, Activities, and Issues)

The TA has made good progress and achieved the following:

(i) In collaboration with the Pacific Financial and Technical Advisory Centre (PFTAC) and the government, the TA has initiated the restructuring of the National Economic and Planning Office (NEPO) along sector rather than functional lines. Under the new structure each NEPO staff member works across all functions but within a sector. This provides each line ministry with a single point of contact within NEPO for all matters pertaining to planning, budgeting and donor coordination;

(ii) Stand-alone Attach software has been installed in all Ministries to enable staff to monitor commitment and expenditure control. Staff have been trained in the use of the software to enable them to detect errors, clean the data and run reports. This will allow NEPO staff to better monitor the budget. The chart of accounts (COA) has been modified and was used for both the 2014 recurrent and development budgets. This makes possible, for the first time, meaningful analysis of total central government expenditure (recurrent plus development).

(iii) A training program is being implemented including development of animated computer training materials with i-Kiribati voice-overs, and training of key Attach users.

At the request of the Government, the TA was extended unti 31 March 2015 to allow the completion of pending tasks. The final report has been submitted and ADB is working to financially closed this TA

Geographical Location

Summary of Environmental and Social Aspects

Environmental Aspects
Involuntary Resettlement
Indigenous Peoples
Stakeholder Communication, Participation, and Consultation
During Project Design

This output will focus on ensuring that staff can use the Attache' functionalities on fund control (procedures to prevent expenditures or commitments from exceeding appropriations), commitment control, automated reconciliation, automated check writing (the checks would be printed by the system to ensure that amounts, recipients, and dates correspond to information in the Attache' system), produce regular reports arraying data according to GFS reporting categories and such other reports as may be required for the preparation of financial statements, producing and storing electronic copies of transaction documentation for each transaction in Attache'; and redesigning Attache' screens for greater similarity and ease of use so that users see clearly how forms and screens relate.

A number of assumptions are important to the success of the TA. Key is government's sustained commitment to PFM reforms. The greatest risks to the TA's success are that counterpart staff are not provided or key operational staff are not retained. To mitigate this, the TA will train a larger pool of staff within MFED instead of focusing on smaller groups. A weakening of political support would place TA outcomes at risk. The TA success is also based on the assumption that Government will improve IT connectivity between MFED and line Ministries. However, if connectivity is not resolved the TA will ensure that the Attache' is configured to allow for offline inputting of financial transactions. This is already part of the Attache Specialist terms of reference.

During Project Implementation

MFED will be the Executing Agency, while implementing agencies will include MFED, line Ministries and the Auditor General's Office. Under the EA, a TA focal point will be appointed, who will oversee the activities of, and maintain information exchange with, the consultant team. The consultants will, with the TA focal point, also liaise with relevant development partner programs/projects, so as to promote coordination and complementarity in activities. Government is planning to form the PFM Plan steering committee (comprising of representatives from the Budget department, Accounting Department, and the National Economic and Planning office chaired by the Secretary for MFED) to help coordinate PFM related activities. To avoid duplications, the TA will use this committee to oversee the implementation of the TA. Training, Seminar and conferences will be administered by the TA team.

The TA will be implemented from 1 April 2012 to 30 April 2014 and is expected to finance 16 person-months of intermittent international consulting and 7 person-months of national consulting services. The consultant team will have a (i) team leader and Treasury Specialist (international, 10 person-months); (ii) a Budget Specialist (international, 3 person-months), (iii) an Attach system specialist (International, 3 person-months), and (iv) local facilitator (national, 7 person-months). International consultants will be senior technical specialists in their field with extensive experience in small island states. The Consultants will be selected and engaged through a firm based on a simplified technical proposals under the quality-and-cost-based selection process, using a 90:10 weighting for quality cost. The consultants will be engaged according to ADB Guidelines on the Use of Consultants (2010, as amended from time to time). Appendix 3 gives the outline terms of reference. Proceeds of the TA will be disbursed in accordance with Technical Assistance Handbook (2010 as amended from time to time).

The team leader will produce a concise inception report outlining the work program and milestones for the duration of the CDTA, and a final report summarizing the achievements, issues, lessons learned, and next steps. Throughout the CDTA, the team leader will submit (by e-mail) brief monthly progress reports summarizing TA activities, progress, issues, and constraints. Team members will produce inputs (reports) on their respective activities for the team leader's progress and final reports. The team leader's final report will be submitted in draft form at least 5 weeks prior to the end of the assignment, and the final report within 2 weeks of receipt of comments from the Government and ADB.

Progress of the TA will be monitored using intended outcomes and outputs described in the design and monitoring framework attached as Appendix 1. ADB will assist Government in sharing all reports with other development partners. This will be disseminated through round table meetings, radio interviews and through the ADB website.

Business Opportunities

Consulting Services

The TA will be implemented intermittently by a team of three international consultants for a total of 21 person-months and one national consultant for 7 person-months. The international consultants team will comprise a treasury specialist and team leader (10 person-months); a budget specialist (8 person-months); and an Attache trainer (3 person-months). These will be joined by a local facilitation specialist (national, 7 person-months intermittent).

An inception report will be prepared for ADB and the Government by the team leader within 8 weeks of the start of field activities. It will include the capacity development roadmap. Half-yearly progress reports will be submitted throughout the TA, and a draft final report completed by December 2013. The final report is to be submitted within a month of the incorporation of ADB comments on the draft final report.

Procurement Consultant services will support the three components of this technical assistance (TA). The team leader (also a treasury specialist) will supervise all components of TA and lead the work on output 2 and 3. It is expected that the consultants will collaborate closely to keep the implementation of the TA on track and in line with its scope and objectives.

Responsible Staff

Responsible ADB Officer Malie Lototele
Responsible ADB Department Pacific Department
Responsible ADB Division Pacific Subregional Office in Suva, Fiji
Executing Agencies
Ministry of Finance and Economic Development
Mr Atanteora Beiatau, Secretary of Finance and Economic Development
P.O. Box 67 Bairiki, Tarawa Kiribati


Concept Clearance 20 Jul 2011
Fact Finding 24 May 2011 to 02 Jun 2011
Approval -
Last Review Mission -
Last PDS Update 21 Sep 2015

TA 7995-KIR

Approval Signing Date Effectivity Date Closing
Original Revised Actual
14 Dec 2011 09 Jan 2012 09 Jan 2012 30 Apr 2014 31 Mar 2015 -
Financing Plan/TA Utilization Cumulative Disbursements
ADB Cofinancing Counterpart Total Date Amount
Gov Beneficiaries Project Sponsor Others
800,000.00 1,000,000.00 0.00 0.00 0.00 0.00 1,800,000.00 14 Dec 2011 1,542,114.76
Title Document Type Document Date
Strengthened Public Financial Management Technical Assistance Reports Dec 2011

Safeguard Documents See also: Safeguards

Safeguard documents provided at the time of project/facility approval may also be found in the list of linked documents provided with the Report and Recommendation of the President.

None currently available.

Evaluation Documents See also: Independent Evaluation

None currently available.

Related Publications

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