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IFAD International Fund for Agricultural Development
IFAD International Fund for Agricultural Development
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Accounting systems
Accounting System (AS) ,[object Object],[object Object]
Accounting System (AS – cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting System (AS – cont.) ,[object Object],[object Object]
Accounting System (AS – cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting System (AS – cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Accounting System (AS – cont.)
Accounting System (AS – cont.) ,[object Object],[object Object],[object Object],[object Object]
Accounting System (AS – cont.) ,[object Object],[object Object],[object Object]
Accounting System (AS – cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],Accounting System (AS – cont.)
Accounting System (AS – cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Computerization ,[object Object],[object Object]
Special Accounting Issues ,[object Object],[object Object],[object Object]
Year and Financial Statements (as per World Bank’s Operations Policy and Country Services)
Annual Financial Reporting ,[object Object],[object Object],[object Object],[object Object]
Annual Financial Reporting (cont.) Article IV of practically every development credit agreement (DCA) or loan agreement contains financial covenants, including the OP 10.02 requirement for every project to send the Bank audited financial statements within 6 months following the end of the fiscal year.
Annual Financial Reporting (cont.) ,[object Object],[object Object],[object Object],[object Object]
Projects implemented by revenue-earning entities Projects implemented by revenue-earning entities typically involve on-lending Bank/IDA funds from government to the implementing agency through a subsidiary loan agreement between government and agency.
Projects implemented by revenue-earning entities (cont.) ,[object Object],[object Object],[object Object]
Projects implemented by revenue-earning entities (cont.) ,[object Object],[object Object],[object Object]
Projects implemented by revenue-earning entities (cont.) ,[object Object],[object Object]
Projects implemented by revenue-earning entities (cont.) ,[object Object],[object Object],[object Object]
Projects implemented by non-revenue-earning entities ,[object Object],[object Object]
Projects implemented by non-revenue-earning entities (cont.) ,[object Object],[object Object]
Projects implemented by non-revenue-earning entities (cont.) ,[object Object],[object Object],[object Object]
Some issues in project annual financing reporting ,[object Object],[object Object],[object Object],[object Object]
Some issues in project annual financing reporting (cont.) ,[object Object],[object Object],[object Object],[object Object]
Some issues in project annual financing reporting (cont.) ,[object Object],[object Object],[object Object]
Some issues in project annual financing reporting (cont.) ,[object Object],[object Object]
Some issues in project annual financing reporting (cont.) ,[object Object],[object Object],[object Object]
Some issues in project annual financing reporting (cont.) ,[object Object],[object Object],[object Object]
Some issues in project annual financing reporting (cont.) ,[object Object],[object Object],[object Object]
Some issues in project annual financing reporting (cont.) ,[object Object],[object Object]
Some issues in project annual financing reporting (cont.) ,[object Object],[object Object],[object Object],[object Object]
Some issues in project annual financing reporting (cont.) ,[object Object],[object Object],[object Object],[object Object]
[object Object],Some issues in project annual financing reporting (cont.)

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Accounting systems

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  • 15. Year and Financial Statements (as per World Bank’s Operations Policy and Country Services)
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  • 17. Annual Financial Reporting (cont.) Article IV of practically every development credit agreement (DCA) or loan agreement contains financial covenants, including the OP 10.02 requirement for every project to send the Bank audited financial statements within 6 months following the end of the fiscal year.
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  • 19. Projects implemented by revenue-earning entities Projects implemented by revenue-earning entities typically involve on-lending Bank/IDA funds from government to the implementing agency through a subsidiary loan agreement between government and agency.
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