Public Financial Management Systems - Viet Nam: Key Elements from a Financial Management Perspective
This report documents Viet Nam’s financial management systems covering the areas of budgeting, funds flow, accounting and reporting, and auditing systems.
It also provides insights into the quality of the country’s internal control systems, staffing resource capacity, and information technology structure. The publication aims to enhance the understanding of project teams and consultants on public financial management systems with the objective of improving the quality of financial management assessments during project preparation. High-quality financial management assessments support project implementation through the identification and mitigation of key fiduciary risks and the implementation of appropriate mitigating actions and reforms.
- Figures, Tables, and Box
- Key Players
- Onlending Arrangements
- Foreign Exchange and Interest Rate Risks
- Funds Flow Arrangements
- Accounting and Reporting
- Auditing Arrangements
- Summary of Risks and Issues and Proposed Mitigating Actions and Improvements