UN’s Country Assessment in Accountability and Transparency (CONTACT)
Summary: The United Nations developed CONTACT (Country Assessment in Accountability and Transparency) to provide the international development community with a comprehensive tool to assess the financial architecture and integrity systems of different countries.
Main Points: The main objective of CONTACT is to assist governments in conducting a self-assessment of their financial management and anti-corruption systems.
CONTACT provides self-assessment checklists in financial accountability in the following areas:
· accounting infrastructure;
· information management;
· expenditures and budgeting;
· internal control and internal auditing;
· financial reporting;
· external auditing;
· revenue administration;
· debt management;
· project and foreign aid management;
· procurement and assets management;
· integrity improvements to prevent and control corruption;
· public sector cash management
Some examples of checklist questions are:
· Is there a clear and comprehensive legal basis for accounting and audit in the public sector, such as the Constitution,
Finance Act (or Financial Administration and Audit Act), Appropriation Acts, Treasury Regulations (or Instructions),
Local Authorities Finance Act, Public Debt Act, enabling acts for public corporations?
· Does the [financial] plan show allocations to major programs (primary health care, secondary education, information
· Taking the policies and regulations as a whole, can it be stated that an adequate framework has been established for
an adequate Internal Control system to flourish?
· Are the duties and obligations of each revenue authority properly and explicitly laid down in the revenue
Access to database: http://www.gaportal.org/resources/detail/country-assessment-in-accountability-and-transparency-contact
Page Created By: Madina Junussova. The content presented on this page is drawn directly from the source(s) cited above, and consists of direct quotations or close paraphrases. This material does not necessarily reflect the official view of the publishing organization.