JBIC Study on Project Management Unit Mechanism：项目管理单位机构日本国际协力银行研究.docVIP

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JBIC Study on Project Management Unit Mechanism：项目管理单位机构日本国际协力银行研究.doc

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JBIC Study on Project Management Unit Mechanism：项目管理单位机构日本国际协力银行研究

Table of Contents List of figures 3 List of abbreviations 4 1. Background 5 1.1. PMU structure 5 1.2 Key agencies in ODA financial management 7 1.3 Financial planning in ODA management 9 1.4 Accounting 11 1.5 Auditing 15 1.6 Disbursement and payment procedures 17 2. Current issues 18 2.1 Responsibilities of governing bodies 19 2.2 Issues of project financial management 20 2.3 Delays in drawing the balance sheet 22 2.4 Personnel 22 2.5 Auditing 23 3. Recommendations and way forward 24 Bibliography 26 Appendix 1 - Position of accounting for investing units in accounting system 28 Appendix 2 - Legal systems for accounting and financial reports of investing units 29 Appendix 3 - List of people consulted 30 List of figures Figure 7.1 Centralized management model 7 Figure 7.2 PMU organizational structure 7 Figure 7.3 Responsibilities of organizations in finance administration 10 Figure 7.4 PMU 5 Accounting Department 12 Figure 7.5 Payment and remittance procedure for JBIC projects 18 List of abbreviations ADB Asian Development Bank BOT Build-operate-transfer ECA Expenditure controlling agency ICB International competitive bid IMF International Monetary Fund JBIC Japan Bank for International Cooperation ME Monitoring and evaluation MoF Ministry of Finance MoT Ministry of Transport MPI Ministry of Planning and Investment NB National budget NCB National Competitive Bidding ODA Official development assistance PMU Project Management Unit SAV State Audit of Vietnam USD United States dollars VND Vietnam dong WB World Bank 1. Background Official development assistance (ODA) borrower and project implementing agencies are required to maintain financial management systems, including accounting, financial reporting, and auditing information regarding project resources and expenditures. This assessment is to determine whether the entities implementing projects funded by the Japan Bank for International Cooperation (JBIC) have acceptable financial managem