Financial Management Information Systems

A WORLD BANK STUDY
Financial Management
Information Systems
25 YEARS OF WORLD BANK EXPERIENCE ON
WHAT WORKS AND WHAT DOESN’T
Cem Dener
Joanna Alexandra Watkins
William Leslie DorotinskyWORLD BANK STUDY
Financial Management
Information Systems
25 Years of World Bank Experience on
What Works and What Doesn’t© 2011
The International Bank for Reconstruction and Development / The World Bank
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ISBN: 978-0-8213-8750-4
eISBN: 978-0-8213-8753-5
DOI: 10.1596/878-0-8213-8750-4
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4Contents
Abbreviations .......................................................................................................................... vii
Acknowledgments ....................................................................................................................ix
Preface .........................................................................................................................................xi
Executive Summary ............................................................................................................... xiii
1. Introduction ............................................................................................................................ 1
Defi nitions ............................................................................................................................ 3
Methodology ........................................................................................................................ 4
2. Descriptive Data Analysis .................................................................................................... 7
Duration ................................................................................................................................ 7
Regional Distribution ..........................................................................................................9
Project Characteristics ....................................................................................................... 10
Objectives ............................................................................................................................ 12
Scope .................................................................................................................................... 13
Project Funding .................................................................................................................. 14
Lending Instruments ......................................................................................................... 16
Cost of FMIS ICT Solutions .............................................................................................. 18
Information and Communication Technology Solutions ............................................ 21
Procurement Packages and Contracts Signed ............................................................... 23
Implementation Resources ............................................................................................... 25
Disbursement Rates........................................................................................................... 26
Regional Variation in Design and Implementation ...................................................... 29
3. Project Performance ............................................................................................................. 31
ICR Ratings ......................................................................................................................... 31
IEG Ratings ...... 33
Operational Status .............................................................................................................35
Preparation Approaches ................................................................................................... 36
Success Factors ................................................................................................................... 39
Failure Factors ..... 42
Pa erns ................................................................................................................................ 42
Comparisons to the Private Sector .................................................................................. 47
4. Case Studies ........... 51
Mongolia ............................................................................................................................. 52
Turkey ................................................................................................................................. 55
Albania ................................................................................................................................ 58
iii
4iv Contents
Guatemala ........................................................................................................................... 61
Pakistan ............................................................................................................................... 63
5. Conclusions ........................................................................................................................... 67
Findings .............................................................................................................................. 67
Prerequisites ....................................................................................................................... 70
Recommendations ............................................................................................................. 72
Concluding Remarks ........................................................................................................ 79
Appendixes ................................................................................................................................ 83
Appendix A. References ................................................................................................... 85
Appendix B. Checklist for the Teams Involved in FMIS Project Design ................... 87
Appendix C. Use of Electronic Payment Systems and Digital Signature in
FMIS Projects .............................................................................................................. 95
Appendix D. Procurement Options for the Implementation of FMIS Solutions ... 103
Appendix E. Progressive Development of FMIS in Guatemala and Nicaragua .... 107
Appendix F. Projects in IDA Countries ........................................................................ 115
Appendix G. Project Disbursement Profi les by Region ............................................. 117
Appendix H. Good Practice FMIS Indicators for Project Teams .............................. 131
Appendix I. FMIS Project Timelines (1984–2010) ....................................................... 135
Appendix J. Treasury/FMIS Projects in ECA Region ................................................. 139
Appendix K. Operational Status of FMIS Projects in 51 Countries.......................... 141
Appendix L. Implementation Status of All Projects Included in the FMIS
Database (August 2010) ........................................................................................... 143
Appendix M. FMIS Data Mapper ................................................................................. 153
Tables
Table 1.1. Coding of FMIS Project Components .....................................................................5
Table 2.1. Funding and ICT Costs of FMIS Projects ........................