Cameroon Public Expenditure Management and Financial Accountability Review (PEMFAR)

Size: px
Start display at page:

Download "Cameroon Public Expenditure Management and Financial Accountability Review (PEMFAR)"

Transcription

1 Report No CM Public Disclosure Authorized Cameroon Public Expenditure Management and Financial Accountability Review (PEMFAR) December 30, 2006 PREM3 (AFTP3), AFTFM, AFTPC Poverty Reduction and Economic Management (PREM)/ Operational Quality and Knowledge Services (AFTQK) Africa Region Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Document of the World Bank

2

3 Abbreviations ACCT AfDB ANTILOPE ARMP BEAC CAA CAMAIR CAMTEL CAS CDBF CEMAC CF CFAA CPAR CSE DEN0 DEPMI DGB DGB DGI DGT DPI DRMS DSA EITI EU FCFA GDP GoC HIPC IBIS IGAFB IGF IGSEA ENGLISH Central Accounting Agency of the Treasury African Development Bank System for the Management of the Payroll Public Procurement Regulation Agency Central Bank of Central African States Caisse Autonome d Amortissement Cameroon Airlines Cameroon Telecommunications Country Assistance Strategy Council for Budget and Financial Discipline Central African Economic and Monetary Community Financial Controller Country Financial Accountability Assessment Country Procurement Analysis and Review Supreme State Control Expenditure committed but not authorized Information system for the management of the expenditures of the ministries Director General of the Budget Director General of Customs Director General of Taxation Director General of the Treasury Director of Investment Programming Debt Reporting and Management System Debt Sustainability Analysis Extractive Industries Transparency Initiative European Union Franc of the African Financial Community Gross Domestic Product Government of Cameroon Heavily Indebted Poor Countries Information system for the budget and the services of the state Inspectorate General of Financial and Budget Affairs Inspectorate General of Finance Inspectorate General of Economic and Administrative Services FRENCH Agence comptable centrale du TrCsor Banque africaine de dkveloppement (BAD) Application de gestion de la solde des fonctionnaires Agence de regulation des march& publics Banque des Etats de 1 Afrique centrale Caisse autonome d amortissement StratCgie d aide au pays (SAP) Conseil de discipline budgctaire et financibre Communautk Cconomique et monktaire de 1 Afrique centrale ContrBleur financier Evaluation de la gestion des finances publiques Revue analytique du systbme de passation des marchks publics ContrBle supcrieur de 1 Etat DCpenses engagces et non ordonnanckes Dkpenses publiques sur mercuriale informatiske (gestion des dcpenses des ministkres) Direction gcncrale du Budget Direction gcncrale des Douanes Direction gcncrale des ImpBts Direction gcncrale du TrCsor Direction de la programmation des Investissements Logiciels spkcialisks dans le suivi de la dette Analyse de viabilitc de la dette Initiative de transparence relative aux industries extractives Union europcenne Franc de la communautk financikre d Afrique Produit intcrieur brut Gouvernement du Cameroun Pays pauvres trbs endettcs (PPTE) Informatisation du budget de l intendance des services de 1 Etat Inspection gcncrale des affaires financibres et budgktaires Inspection gcncrale des Finances Inspection gcncrale des services Cconomiques et administratifs page iii

4 IMF INTOSAI LDR LFR MDGs MINEFI MINPLADAT MTEF NPV PAGODE PATRIOT PEMFAR PER PFM PGI PNG PIP PREBIC PRS PRSC PRSP RAPT SAC SDCF SEBIC SIGEFI SIGEPAT SIGIPES SMP SNH SYDONIA TCC TOFE TRINITE VAT ENGLISH International Monetary Fund International Organization for Supreme Audit Institutions Budget Settlement Law Revised/Supplementary Budget Millennium Development Goals Ministry of Economy and Finance Ministry of Planning, Development and Regional Administration Medium Term Expenditure Framework Net Present Value Information system for Customs Operations Information system for the accounting operations of the treasury Public Expenditure Management and Financial Accountability Review Public Expenditure Review Public Financial Management Paymaster General of the Treasury National Governance Program Public Investment Program Information system for budget preparation Poverty Reduction Strategy Poverty Reduction Support Credit Poverty Reduction Strategy Paper Overdue Payments of the Treasury Structural Adjustment Credit Deputy Director of Financial Control Information system for monitoring the execution of the budget Integrated Financial Information System Information system for monitoring the expenditures on the investment budget Integrated System for the Management of the Personnel and Payroll of the state Staff Monitored Program National Oil Company Information System for the operations of Customs (ASYCUDA) Certificate of Confirmation of Credit Table of the financial operations of the state Information system for the operations of the Department of Taxation. Value Added Tax FRENCH Fonds monctaire international (FMI) Organisation internationale des institutions supkrieures de contrde Loi de rbglement Loi de finances rectificative Objectifs dc developpement pour le Millhaire Ministirre de I Economie et des Finances Ministbre du plan, du dcveloppement et de 1 amcnagement du territoire Cadre de dcpenses h moyen terme (CDMT) Valeur actualiske nette (VAN) Application informatique des opcrations douanibres Application informatique des opcrations comptables du TrCsor Examen de la gestion des dcpenses publiques et de la responsabilitk financibre Revue des dcpenses publiques (RDP) Gestion des finances publiques Paierie g6ncrale du TrCsor Programme national de gouvernance Programme d investissements publics Application informatique de prkparation du budget StratCgie de rcduction de la pauvret6 CrCdit d appui de la rcduction de la pauvretc Document de stratcgie de rcduction de la pauvretc (DSRP) Reste h payer du TrCsor Credit d ajustement structure1 (CAS) Sous-direction du contrble financier Application informatique pour le suivi et 1 exccution du budget Systirme intcgrc de gestion des finances Application informatique des dcpenses du budget d investissement Systirme de gestion intcgrce des personnels de l Etat et de la Solde Programme de rcfcrence SociCtC Nationale des Hydrocarbures Application informatique des opcrations douanibres Titre de confirmation et de crcance Tableau des opcrations financibres de 1 Etat Application informatique des opcrations de la DGI Taxe sur la valeur ajoutce (TVA) page iv

5 CAMEROON Public Expenditure Management and Financial Accountability Review (PE M FAR) Acknowledgements Improvements in public financial management (PFM) are critical for Cameroon to deliver on the growth and poverty reduction objectives of its PRSP. Better PFM will help to change the perception of poor governance and create a better climate for domestic and foreign private investment flows and official development assistance. Improvements in public service delivery will enhance social welfare and productivity growth. The improvement of PFM remains a key objective of the World Bank s assistance to Cameroon and the Bank has joined other donors in the Donor Platform to support the Government in this area. The PEMFAR will contribute to the ongoing Government/Donor dialogue on a medium-term PFM plan of action to be supported by the donors. The objective of the PEMFAR was to undertake a broad review of public financial management policies, institutions and performance and provide guidance for strengthening them to foster the development of Cameroon. The PEMFAR encompasses the public expenditure review (PER), the Country Financial Accountability Assessment (CFAA) and the Country Procurement Assessment Report (CPAR) --three components of public sector analytical work previously carried out separately. The analytical work of the PEMFAR was carried out through a number of missions in 2005 and During these missions, the teams met and discussed the PFM challenges with a broad range of officials in the Government, the donor community and the NGO sector. The team would like to thank all the officials who shared their thoughts and knowledge with the missions. The Bank team for the PEMFAR consisted of Chukwuma Obidegwu, Emile Finateu, Ali Zafar (consultant), Armand Atomate, David Tchinou, Faustin Koyasse, Bernadette Djapa Nyanjo, and Josiane Luchmun. The PEMFAR benefited from a recent CPAR completed by a team from the Bank and the Government led by Pierre Morin (World Bank). Karen Helveg Petersen (Consultant) and Henriette Bonnevie (Consultant), both funded by the Danish Trust Fund, participated in a PEMFAR mission in May-June 2005 and reviewed the institutions and performance in the preparation and execution of the recurrent and investment budgets. Jean- Yves Raude, Alain Lebaron and Jean-Noel Gout from the French Cooperation, Jean-Paul Barrier, a consultant funded by the EU and Fily Sissoko from the African Development Bank (AfDB) participated in the mission in October 2006 and provided support in various areas including the institutional arrangements, budget preparation and execution, internal and external controls, the accounting system and treasury management. The principal authors of the report are Chukwuma Obidegwu, Emile Finateu and, Ali Zafar. The team would like to thank the peer reviewers Brendan Horton (Lead Economist, AFTP3), David Shand, Robert Cauneau (Consultants) for their contributions. We also like to thank Michel Buea of the French Cooperation in Yaounde for all the insights he shared with the team. This task has been carried out under the general direction of Ali Khadr (country director) and the sector managers Cadman Atta Mills, Hinh Dinh (acting) and Yvonne Tsikata. The team thanks them for their support.

6 CAMEROON Public Expenditure Management and Financial Accountability Review (PEMFAR) Table of Contents EXECUTIVE SUMMARY and RECOMMENDATIONS / RESUME ANALYTIQUE ET RECOMMANDATIONS Introduction... xi Public Financial Management, Governance and Poverty Reduction... Findings and Recommendations... Managing the Budget Process... Budget Planning and Programming... Budget Prioritization XXlll The Management of Investment Spending... The Execution and Control of the Budget... Reinforcing the Transparency and Effectiveness of the Budget....xii xv xxxii Transparency... of the Budget Process... xxxiii Public Accounting and Financial Rep ng xxxv Budget Monitoring and Evaluation xxxvi Managing Human Resources xxxix Pub 1 i c Enterprises xli Partnership with External Development Partners... xlii MAIN REPORT CHAPTER THE CONTEXT FOR THE PEMFAR Objectives and Rationale... 1 Introduction Previous Reviews of Public Financial M gement... I Rationale for the PEMFAR The Approach... Structure of the Report... 3 Poverty and Social Indicators... 4 The Poverty Reduction Strategy Paper (PRSP)... 5 Political Economy and Governance... 6 page vi

7 Political Developments... 6 Governance and Corruption... 8 Macroeconomic Trends and Targets Recent Macroeconomic Developments Revenue Mobilization Public Internal and External Debt Public Debt Management Structures Internal Debt and Arrears External debt Long Term Economic Performance Targets CHAPTER THE EVOLUTION OF PUBLIC FINANCE/EXPENDITURE MANAGEMENT Introduction The Legal and Institutional Framework for the Management of Public Finances Recent Reforms of Public Financial Management Medium-Term Expenditure Framework (MTEF) Budget nomenclature Procurement Budget Information Systems Expenditures and Budget Allocations Trends in Public Expenditures Composition of Recurrent and Investment budgets Budget Execution Performance in Budget Execution Main Factors Underlying Poor Budget Execution CHAPTER THE INSTITUTIONAL FRAMEWORK FOR BUDGET PREPARATION Introduction Key Budget Planning and Programming Processes The Budget Calendar Guidance from the Council of Ministers (the Cabinet) Consultations with the Donors and the Civil Society Budget Planning and Coordination Budget Prioritization Framework for Strengthening Budget Planning and Programming. 38 The Medium- Term Expenditure Framework (MTEF) Implementing the MTEF Summary of the Issues on Budget Preparation CHAPTER PUBLIC INVESTMENT SPENDING Trends and Key Issues Planning and Budgeting for Public Investments The Preparation ofthe PIP page vii

8 The Preparation of the Public Investment Budget Execution of Public Investments Execution of Internally Funded Projects Execution and Monitoring of Externally Financed Projects HIPC-funded investments: Possible lessons for the overall investment budget Improving the Management of Public Investments Effectiveness of Public Capital Expenditures: Institutional Arrangements for Managing Public Investments Capacity and systems development Increasing expenditures on public investments Enhanced revenues and expenditure restructuring Enhanced HIPC debt relief Donor Support CHAPTER BUDGET EXECUTION AND CONTROL Budget Execution and Regulation Framework for Budget Execution The Expenditure Chain Efficiency and Fiduciary Risk Issues in Budget Execution The Use of Special Procedures Cash Budgeting Extra - Budgetary Expenditures Budget Revisions Delays in the Start of Budget Execution Inadequate budget preparation Challenges to Treasury Operations Management of the Treasury Meeting Financing Requirements Risks in Treasury Operations The Control of Public Expenditures Administrative Controls Judicial Controls Controls by the Legislature Public Procurement Public Procurement Assessment Recent Key Actions Taken by the Government Main Challenges and the Plan of Action CHAPTER IMPROVING BUDGE TRANSPARENCY AND EFFECTIVENESS Introduction Financial Management Information Systems Transparency Issues Participation Transparency of the Budget Process The Role of the Legislature page viii

9 6.3 Public Accounting and Financial Reporting The Institutional and Organizing Framework The System of Accounting and Reporting Budget Monitoring and Evaluation Budget Monitoring and Review Process Beneficiary Assessments PRSP Monitoring Process Development of Systematic Monitoring and Evaluation Capacity Managing Human Resources Institutional obstacles Need for Reforms Managing the Payroll Spending and Performance of Parastatal Agencies The Burden of Poor Performing Public Enterprises Reform of Public Enterprises Assessment of the Fiduciary Risks in Key Areas TABLES Table 1: Cameroon: Selected Social Indicators... 4 Table 2: Governance Indicators for Cameroon... 8 Table 3: Cameroon: Selected Indicators of Economic Performance Table 4: Change in external debt including arrears (FCFA million). 18 Table 5: Cameroon: Key External Debt Sustainability Indicators Table 6: Long-Term Economic Performance Targets Table 8: Cameroon: Public Investment and External Assistance Table 9: Public Investment Expenditure Table 10: Fiduciary Risks in Key Areas BOXES Box 1: Pillars of the PRS (2003)... 5 Box 2: Cameroon: Medium-Term Fiscal Strategy Box 3: Calendar for the Preparation of the 2006 Budget Box 4: Budget Preparation in Chile Box 5: The Budget Planning Process Box 6: Key Characteristics of the MTEF Box 7: The Expenditure Chain Box 8: Budget Tracking Survey in the Health Sector Box 9 :Lessons from Building M&E Systems CHARTS page ix

10 Chart 1: Revenues and Expenditures (% of GDP Chart 2: Composition of Government Revenues Chart 3: International Revenue Comparisons Revenue (excluding grants)/gdp (%): Chart 4: Current and Capital Expenditures (% of GDP) Chart 5: Economic Classification of the Recurrent Budget (% of Total Expenditure) Chart 6: Recurrent and Investment Expenditure. planned vs actuals (CFA Billions) Chart 7: Budget Execution Rates by Sector (%) Table 7: Government Expenditures (% of total spending) Chart 8: Public Investments: (Billions FCFA) Chart 9: Status of Implementation and Execution of HIPC Projects Chart 10: Execution Rates for the first Trimester (% of annual allocations per category) Chart 11: Fiscal Debts of Key Public Enterprises (CFA billions) ANNEXES Annex 1: Cameroon: Public Expenditure by Sector Annex 2: Calendar of Execution of the State Budget Annex 3: The 2 Phases. 18 Stages and 21 Actions of the Circuit of Expenditures on Goods and Investment Operations Financed by Internal Resources Annex 4: The Procurement Action Plan

11 CAMEROON Public Expenditure Management and Financial Accountability Review (PEMFAR) (Examen de la gestion des depenses publiques et de la responsabilite financiere) (P E M FAR) EXECUTIVE SUMMARY and RECOMMENDATIONS &SUME ANALYTIQUE ET RECOMMANDATIONS Introduction 1. This public expenditure management and financial accountability review (PEMFAR), which covered the period up to the end of 2005, aimed for a broad review of public finance management institutions, policy and performance, to provide guidance for strengthening them. The Report reflects the reviews of missions from the World Bank and other development partners that visited Cameroon in 2005 and The specific objective of the PEMFAR was to provide an assessment of public financial management (PFM) and recommendations for action to (i) promote dialogue among stakeholders in Cameroon on the importance of effective public financial management systems and good governance; (ii) contribute to the formulation of an action plan for improving PFM in Cameroon; (iii) contribute to the dialogue between the Government and the external partners (Donor Platform) on the reforms of the public financial management system in Cameroon and to the design of the World BanWother external partners' interventions towards lasting improvements in PFM. The Report notes that since the end of 2005, the Government has continued on its path of accelerated reforms and initiated several reform actions in the area of PFM. We hope that the analyses and recommendation of this Report will help to strengthen the implementation of these actions. Introduction 1. Le present examen de la gestion des depenses et de la responsabilite financiere (Public expenditure management and jhancial accountability review- PEMFAR), qui s'est termine a la fin de 2005, visait a examiner de maniere generale les institutions, les politiques et la performance en matiere de gestion des finances publiques, et a formuler des recommandations pour les renforcer. Le rapport rend compte des missions de la Banque mondiale et des autres partenaires au developpement qui ont sejourne au Cameroun en 2005 et L'objectif specifique de l'examen etait de proceder a une evaluation de la gestion des finances publiques et de formuler des recommandations axees sur les actions suivantes: (i) promouvoir le dialogue parmi les parties prenantes au Cameroun sur l'importance de systemes efficaces de gestion des finances publiques et de bonne gouvernance ; (ii) contribuer a la formulation d'un plan d'action pour amdliorer la gestion des finances publiques au Cameroun ; et (iii) contribuer au debat en cours entre le gouvernement et ses partenaires exterieurs (plate-forme des donateurs) sur les reformes du systeme de gestion des finances publiques au Cameroun et contribuer a formuler l'intervention de la Banque mondiale et des autres partenaires exterieurs en vue d'apporter des ameliorations durables a la gestion des finances publiques. Le rapport constate que depuis fin 2005, le Gouvernement a accelere la mise en Oeuvre des reformes et initie plusieurs actions de reforme dans le domaine de la gestion des finances publiques. Nous esperons que les analyses et les recommandations de ce rapport aideront a renforcer la mise en Oeuvre de ces actions. Executive Summary page xi

12 Public Financial Management, Governance and Poverty Reduction 2. In spite of many reforms, Cameroon's public financial management (PFM) system is still characterized by an overly centralized and fragmented budget preparation process, weak execution and substantial fiduciary risks. The reforms undertaken have not been wholly successful in strengthening budget institutions and delivering public services to the population. While a number of innovations have been introduced (medium term expenditure framework, a revised procurement code, integrated management information systems), implementation has been weak and the impact of these actions institutional capacity and budget outcomes have not been significant. Budget planning and programming remains a weak link in the budget process despite the substantial investment in reforms and capacity building. The expenditure chain is complex and regulations on budget execution have not always been respected and enforced. The resort to exceptional procedures can lead to accumulation of various arrears, spending at variance with budget appropriations, and delays in the execution of the budget. The roles of the different agencies in the areas of budget execution and control are not clear, and some existing budget control agencies do not appear to be functioning. Fiduciary risks are high in several areas of the PFM system. The level of advance of PFM in Cameroon, in terms of institution building and performance, is below what one would expect for its income level, endowments in human capacity and the investments made in reforming the PFM system. 3. Strengthening public financial management is crucial for improving governance and meeting the growth and poverty reduction targets of the PRSP. The growth prospects of the Cameroonian economy and its ability to deliver on the poverty reduction objectives of the PRSP will improve if Cameroon makes progress on the PRS priorities of improving governance, strengthening human capital, rebuilding infrastructure, improving the climate for Executive Summary Gestion des finances publiques, gouvernance et reduction de la pauvretc 2. MalgrC de nombreuses reformes, le systkme de gestion des finances publiques (PFM) au Cameroun est encore caractcrisc par un processus de preparation du budget excessivement centralis6 et fragmenti, une execution dkficiente et des risques fiduciaires substantiels. Les reformes entreprises n'ont pas reussi entierement a renforcer les institutions budgetaires, ni a assurer la prestation de services publics a la population. Diverses innovations ont ete introduites a travers les reformes (cadre de depenses a moyen terme, revision du code de passation des marches, systemes integres d'informatique de gestion) ; mais, la mise en axvre laissant a desirer, ces mesures n'ont pas eu d'effet notable sur la performance. La planification du budget est un aspect encore tres deficient du processus budgetaire en depit des reformes et des investissements substantiels dans les reformes et le renforcement des capacites. La chaine de depenses est complexe, les regles concernant l'execution du budget ne sont pas toujours respectees et appliquees. Le recours aux procedures exceptionnelles peut entrainer l'accumulation de divers arrieres, des depenses non conformes aux affectations budgetaires et des retards dans l'execution du budget. Les r6les des differents organismes charges de l'execution et du contr6le budgetaires ne sont pas clairs ; de plus, certains organismes de contr6le budgetaire existants ne semblent pas fonctionnels. Les risques fiduciaires sont eleves dans plusieurs domaines du systeme de gestion des finances publiques. Le niveau d'avancement de la gestion des finances publiques au Cameroun, en termes de performance et de consolidation institutionnelles, est inferieur a ce que l'on pourrait esperer compte tenu de son niveau de revenu, des capacites humaines disponibles et des efforts qui ont ete consacres aux reformes. 3. Le renforcement de la gestion des finances publiques est crucial pour atteindre les objectifs de croissance et de reduction de la pauvrete CnoncCs dans le DSRP. Les perspectives de croissance de l'economie camerounaise et sa capacitd de realiser les objectifs de reduction de la pauvretd du CSRF' seront nettement ameliorees si le Cameroun page xii

13 private sector investment, and promoting regional integration. The public sector has major roles to play in these areas and the budget is a key instrument for public actions in fostering progress. Budget alignment to priorities for growth and poverty reduction enunciated in the PRSP, and progressive improvements in public service delivery will improve private sector productivity growth, increase incomes, enhance social welfare and reduce poverty. Furthermore, the integration of the PRSP objective of poverty reduction and the principles of transparency, accountability and results orientation into public financial management will foster improvements in governance in Cameroon and encourage global private investment flows and official development assistance. 4. The implementation of the reforms should be expedited and sustained to align the PFM system to the PRSP process and to improve the efficiency and effectiveness of the budget. The poverty reduction strategy (PRS), produced in 2003 through a wide consultative process, identified a number of development priorities including good governance and diversification and growth of the economy. The PRS set ambitious targets of real growth of GDP of 5.2 percent in , increasing to 6.8 percent from , with these growth targets and related social policies deemed necessary for Cameroon to achieve the Millennium Development Goals (MDGs). The PRS was a bellwether document, as the first broad policy document in Cameroon that could credibly claim to be founded on the aspirations of people. It therefore provided a credible policy framework and anchor for the national budget and put the national budget and at the center of the country's development. The PRS proposed the use of the medium-term expenditure framework (MTEF) approach to ensure that the budget reflected the PRS policies and priorities. While there have been increases in the budget allocations to some of the PRS priorities (education, health and infrastructure), progress in the adoption of the MTEF has been limited and budget allocations to the core public investment budget has continued to stagnate, hindering the realization of the growth targets of the Executive Summary progresse dans les domaines prioritaires de la SRP que sont l'amelioration de la gouvernance, la mise en valeur du capital humain, la reconstruction des infrastructures, la creation d'un climat plus propice aux investissements prives et la promotion de l'integration regionale. Le secteur public doit jouer un r61e majeur dans ce domaine, et le budget constitue un instrument essentiel permettant aux pouvoirs publics de promouvoir le progres. L'alignement du budget sur les priorites du DSRP en matiere de croissance et de reduction de la pauvrete et l'amelioration progressive de la prestation des services publics rehausseront la productivite du secteur prive, les revenus, le bien-ctre social et feront reculer la pauvrete. Qui plus est, l'integration des principes du DSRP axes sur la reduction de la pauvrete, la transparence, la responsabilisation et l'obligation de rdsultats dans la gestion des finances publiques contribuera a ameliorer la gouvernance au Cameroun et a accroitre les flux d'investissements prives et d'aide publique au developpement. 4. La mise en oeuvre des rcformes devrait &re accclcrce pour aligner le systeme de gestion des finances publiques sur le processus de DSRP et pour amkliorer progressivement l'efficacite du budget. La strategic de reduction de la pauvrete (SRP), elabore en 2003 dans le cadre d'un vaste processus de consultations, a identifie un certain nombre de priorites de developpement, y compris la bonne gouvernance ainsi que la diversification et la croissance de l'economie. La SRP a fixe des objectifs ambitieux de croissance reelle du PIB de 5,2%% en , puis de 6,8% sur la periode , ces taux de croissance et les politiques sociales connexes etant juges ndcessaires pour permettre au Cameroun d'atteindre les Objectifs du Millenaire pour le developpement (OMD). La SRP a ete un document innovateur, le premier enonce de politique generale que le Cameroun pouvait considerer de maniere credible comme etant fonde sur les aspirations de la population. Ce document constituait donc un cadre credible de politique economique et un ancrage du budget national qu'il situait ainsi au centre du developpement du pays. L'intention de la SRP etait de s'appuyer sur l'approche budgetaire du cadre de depenses a moyen terme (CDMT) pour s'assurer que le budget refletait les mesures et les page xiii

14 PRS. 5. Cameroon has to work very hard to change for the better its reputation for poor governance and high corruption. Good governance is an over-arching requirement for sustained economic growth and poverty reduction. Sound public financial management is an important, perhaps central element of good governance and sound practices in the areas of procurement, budget monitoring, accounting and reporting, are basic building blocks for combating corruption. Strong public sector administrative and democratic governance institutions help to promote and reinforce sound public financial management practices. 6. In 2005, the Government accelerated the pace of governance and anti-corruption reforms, with a substantial number of governance related initiatives, including: (i) the adoption of an updated new national governance program (PNG 11) covering the period ; (ii) the adherence to the principles of the Extractive Industries Transparency Initiative (EITI) and the adoption of a related action plan to improve transparency in the operations of the petroleum sector in line with EITI; (iii) adoption of measures to improve budget transparency; and (iv) intensified sensitization of the population on the problem of corruption. These actions have pointed to a stronger commitment by the government to implementing PNG I1 more expeditiously than the previous PNG I. Sustained improvements in governance and fighting corruption involves vigorous actions and perceptible results on a number of fronts including: The expeditious implementation of the PNG, with emphasis on obtaining concrete results on the ground, will be needed to demonstrate to the skeptics of recent actions that the Government means business about tackling corruption and improving governance; Strengthening law enforcement and the judicial process; Executive Summary priorites enoncdes dans la SRP. MalgrC la hausse des credits budgetaires alloues a certaines prioritds de la SRP (education, sante et infrastructure), la procedure d'adoption du CDMT n'a pas beaucoup avance et les enveloppes budgetaires consacrees aux principaux investissements publics continuent a stagner, empechant la realisation des objectifs de croissance prevus dans la SRP. 5. Le Cameroun doit faire des efforts considkrables pour amkliorer sa reputation de mauvaise gouvernance et de corruption gcneralisce. La bonne gouvernance est un imperatif categorique pour assurer une croissance economique soutenue et faire reculer la pauvrete. Une gestion rationnelle des finances publiques est un element important et sans doute crucial de la bonne gouvernance, et de bonnes pratiques dans la passation des marches ainsi que dans le suivi, la comptabilite et l'information budgetaires, constituent des fondements essentiels de la lutte contre la corruption. Des institutions solides de gouvernance democratique et administrative dans le secteur public contribuent a promouvoir et renforcer les pratiques de gestion des finances publiques. 6. En 2005, le Gouvernement a accelerc le rythme des rcformes visant a promouvoir la gouvernance et la lutte contre la corruption, avec un nombre substantiel d'initiatives axees sur la gouvernance, y compris (i) l'adoption d'une mise a jour du programme national de gouvernance (PNG 11) pour la periode ; (ii)l'adhesion aux principes de l'initiative pour la transparence des industries extractives (EITI) et l'adoption d'un plan d'action a cet effet, avec des actions concretes dans le secteur petrolier conformement a 1'EITI ;(iii) des efforts visant a ameliorer la transparence du budget ; et (iv) la sensibilisation intense de la population sur le probleme de la corruption. Ces actions temoignent d'un engagement a appliquer plus rapidement le PNG I1 que sa version anterieure (PNG I). L'amelioration de la gouvernance et la lutte contre la corruption necessitent des efforts soutenus, coordonnes et vigoureux sur plusieurs fronts; il s'agit notamment de : 0 mettre en oeuvre rapidement le PNG, en veillant particulierement a obtenir des resultats concrets sur le terrain ; cela permettra page xiv

15 Reforming and strengthening the machinery of public sector management; Progressive improvements in public financial management, emphasizing transparency, accountability, decentralization and results/impact on the population; and The acceleration of structural reforms to promote economic efficiency, while dismantling - the structures that breed corruption, in particular, the restructuring/privatization of public enterprises. de demontrer a ceux qui doutent des actions recentes que le gouvernement a veritablement I'intention de combattre la corruption et d'ameliorer la gouvernance ; 0 renforcer l'application des lois et le processus judiciaire ; 0 reformer et renforcer les mecanismes de gestion du secteur public ; 0 ameliorer progressivement la gestion des finances publiques, en privilegiant la transparence, la responsabilisation, la decentralisation et les resultats/l'impact sur la population ; 0 accelerer les reformes structurelles pour promouvoir I'efficacite economique tout en demantelant les structures qui engendrent la corruption, en particulier, la restructuration/privatisation des entreprises publiques. Findings and Recommendations 7. The findings and recommendations of the exercise are summarized below. These cover three related issues: (i) the management of the budget process including the preparation and execution of the budget and the management of the public investments; (ii) improving the effectiveness of the budget through emphasis on transparency, accountability and results; and (iii) partnership with external development agencies. Conclusions et Recommandations 7. Les conclusions et recommandations de l'exercice sont rcsumces ci-dessous. Elles portent sur trois questions connexes : (i) la gestion du processus budgetaire, y compris la preparation et l'execution du budget ainsi que la gestion des investissements publics ; (ii) l'amelioration de l'efficacite du budget, en mettant l'accent sur la transparence, la responsabilisation et les resultats; et (iii) le partenariat avec les organismes exterieurs de developpement. Managing the Budget Process 8. The budget process still faces many challenges although there have been related reforms and improvements over the years, albeit at a slow pace. Successive assessments in recent years in the context of the Enhanced HIPC Debt Relief have indicated some advances in a number of areas of budget Gestion du processus budgktaire 8. Le processus budgetaire est encore confront6 a de nombreux dcfis, mcme s'il a fait I'objet de rkformes et d'am6liorations au fil des ans, Mt-ce a un rythme lent. Des evaluations successives realisees ces dernieres annees dans le cadre de l'allegement de la dette au titre de 1'Initiative PPTE renforcee ont fait etat Executive Summary page xv

16 preparation and execution'. Reforms have resulted in several institutional improvements, notably in procurement, the development of sector strategies and medium-term expenditure plans, the introduction of an improved budget nomenclature, the extensive computerization of the budget process with an integrated budget information system (SIGEFI) that enhanced the prospects for budget monitoring and reporting, and improvements in treasury management and public accounting capacity. In addition, there has been a strong effort to audit the stock of internal debt and arrears and to prepare and implement plans for the reduction f the stock of debt, particularly through the use of oil windfalls. These institutional changes provide a foundation for accelerating improvements in public financial management and the effectiveness of service delivery. 9. The Government should focus attention on shoring up the major weaknesses of the public financial management system to derive significant benefits from the past investments in institutional reforms. It is said that the budget process is like a chain and thus it is as its weakest link. In Cameroon, many aspects of the budget are weak, from budget preparation and execution to reporting and legislative oversight. This weakness is rooted in inadequate budget preparation, encompassing poor analysis and planning, weak interagency coordination, and the centralization of decision and management of the budget process. As a result of weak budget planning and programming, many budget programs are often not fully designed, with no credible implementation plan, for instance, procurement and staffing plans and are therefore not ready for implementation. These factors hinder the efficient execution of the budget and leads to poor budget outcomes. A short budget calendar, weak interagency de progres dans divers domaines de la preparation et de l'execution du budget. ' Les reformes ont egalement entraine plusieurs ameliorations institutionnelles, notamment dans la passation des marches, l'elaboration de strategies sectorielles et de programmes de depenses a moyen terme, l'adoption d'une nomenclature budgetaire amelioree, l'informatisation generalisee du processus budgetaire, y compris la mise en place d'un systeme integre de gestion des finances (SIGEFI), qui a ameliore les perspectives de suivi et d'information budgetaires, ainsi que le renforcement des capacites de gestion du Tresor et de la comptabilite publique. En outre, de vigoureux efforts ont Cte faits pour verifier le stock de la dette et des arridres interieurs ainsi que pour preparer et mettre en oeuvre des plans de reduction du stock de la dette, en recourant principalement aux recettes petrolikres exceptionnelles. Ces changements institutionnels constituent un fondement solide pour accelerer l'amelioration de la gestion des finances publiques afin de maximiser l'efficacite des depenses publiques et d'ameliorer progressivement la prestation des services 9. Le Gouvernement devrait concentrer son attention sur I'klimination des principales lacunes du systeme de gestion des finances publiques pour benkficier largement des rkformes institutionnelles antkrieures. On compare souvent le budget a une chaine, qui est aussi solide que son maillon le plus faible. Au Cameroun, plusieurs aspects du budget sont deficients, qu'il s'agisse de la preparation, de l'execution, de l'information ou du contr6le legislatif. Cette deficiente est attribuable a la mauvaise preparation du budget : mauvaise analyse et planification, manque de coordination entre les organismes, centralisation de la prise de decision et de la gestion du processus budgdtaire. A cause des carences de la planification et de la programmation du budget, la conception de nombreux programmes budgetaires reste 1 2 The Enhanced HIPC Debt Relief process that Cameroon entered into in 2000, with the attainment of the HIPC Decision Point required World Bank and IMF staffs to monitor regularly the developments in PFM. L'initiative PPTE renforcee, a laquelle le Cameroun a accede en 2000, requiert que tout pays atteignant le point de decision fasse l'objet d'un suivi replier de sa gestion des finances publiques par les services de la Banque mondiale et du FMI. Executive Summary page xvi

17 coordination and poor central oversight by the Council of ministers, impair the consistency of budgets with the Government's development objectives and policies. inachevee et leur realisation ne fait l'objet d'aucun plan credible, par exemple en ce qui concerne les projets de passation des marches et de dotation en personnel, de sorte qu'ils ne sont pas prcts pour la mise en oeuvre. Ces facteurs entravent l'execution efficace du budget et entrainent des resultats budgetaires mediocres. En raison d'un calendrier budgetaire court, d'une mauvaise coordination interinstitutionnelle et d'un contrale insuffisant de la part du Conseil des ministres, le budget n'est pas bien align6 sur les objectifs et les politiques du gouvernement en matiere de developpement. Budget Planning and Programming 10. A crucial aspect of preparing a national budget is activity planning but in Cameroon, this element is missing. Budget preparation is a process of planning and programming, involving the selection, costing and of activities in line with political/policy agenda and matching these activities with the available resources. The selection process, involves work on sector strategies, activity evaluation, stakeholder consultations, and coordination with other parts of the government. The planning process provides the analytical underpinnings for the strategic decisions about the allocation and use of public resources and the ultimate orientation of the budget. It facilitates budget programming, -- the prioritization and selection of activities for the budget in line with the budget ceiling of the sectodline ministry. 11. A rigorous approach to budget planning and programming would require a much longer budget calendar, the decentralization of the budget process, improvements in coordination between the line ministries and the ministries of finance and plan. Furthermore, line ministries should have the responsibility for the preparation o f their own budgets. Consequently, these ministries would need to be organized to do this effectively, with emphasis on strengthening their technical and institutional capacities for budget planning and programming. The principal roles of MINEFI and MINPLADAT should be to coordinate the Executive Summary Planification et prkparation du budget 10. La planification des activitks est un aspect crucial de la prkparation d'un budget national, un aspect qui fait dkfaut au Cameroun. La preparation du budget est un processus de planification et de programmation impliquant non seulement la selection et le calcul du coiit des activites correspondant aux objectifs politiques et economiques du gouvernement, mais aussi l'adequation entre ces activites et les ressources disponibles. Le processus de selection, qui est a la base de la programmation, requiert des travaux sur les strategies sectorielles, des etudes techniques, des consultations avec les parties prenantes et la coordination avec les autres institutions de 1'Etat. Le processus de planification assure les fondements analytiques des decisions importantes concernant l'affectation et l'utilisation des ressources publiques et l'orientation ultime du budget. I1 facilite la programmat ion budgetaire, c'est-a-dire l'dtablissement d'un ordre de priorite et la selection des activites budgetaires conformement aux plafonds fixes pour chaque secteurlministere depensier. 11. Une approche rigoureuse de la planification et de la programmation du budget nkcessiterait un calendrier budgktaire beaucoup plus long, la dkcentralisation du processus budgktaire, le renforcement de la coordination entre les ministkres dkpensiers et les ministkres des finances et du plan. En outre, les ministkres depensiers devraient Ctre investis de la responsabilite de preparer leurs propres budgets. En consequence, ils devraient &re organises pour le faire efficacement, en accordant page xvii

18 budget planning and programming activities, provide oversight on these activities to ensure that the parameters and approach underlying the budget proposals of the line ministries are consistent with government policies, and provide technical support and capacity development assistance to line ministries. 12. The Council of Ministers should define the major parameters of the budget and its overall orientation, providing operational guidance at key stages of the budget process. In this regard, a discussion and the endorsement by the Council of Ministers of a budget framework paper (BFP) at the beginning of the process of budget preparation would be useful to put the process in the right direction. The BFP would lay out the background issues and discuss the challenges to the budget in the short and medium-term and the options for addressing them. The BFP, endorsed by the Cabinet, would spell out the overall spending ceilings and the policies and priorities that would guide the program level allocations and the preparation of the budget circular. The BFP could also be the major instrument for consultations on the budget with principal stakeholders. la priorite au renforcement des capacites en matiere de planification et de programmation budgetaires. Le MINEFI et le MINPLADAT doivent principalement coordonner la planification et la programmation, assurer le contr6le de ces activites pour veiller a ce que le travail des ministeres depensiers soit conforme aux politiques et reglements de l'etat, et fournir aux ministeres depensiers une assistance technique et un renforcement des capacites. 12. Le Conseil des ministres doit definir I'orientation generale et les principaux paramktres du budget, en donnant des conseils opirationnels pendant les phases essentielles du processus budgetaire. A cet egard, l'examen et l'approbation d'un document cadre de politique budgetaire en debut de processus par le Conseil des ministres seraient utiles pour placer le processus sur la bonne voie. Le document cadre de politique budgetaire presenterait les questions de fond, les enjeux budgetaires a court et a moyen terme et les solutions envisagees. Approuve par le Cabinet, ce document indiquerait l'enveloppe globale de ressources et enoncerait les politiques et les priorites devant determiner le niveau des allocations aux programmes ainsi que la preparation de la circulaire budgetaire. En outre, il pourrait Ctre l'instrument primordial pour les consultations budgetaires avec les principaux intervenants. Adoption of the Medium-Term Expenditure Frame work (MTEF) 13. The Government should fully adopt the MTEF as the systematic approach to making the needed improvements in planning and budgeting. The MTEF approach is anchored on strategic planning and decentralized budget preparation in a medium-term (3-5 years time-frame). It is a bottom-up approach, with line ministries responsible for the preparation of their ministerial budgets, in collaboration with the ministries of finance and plan. It is a resultsoriented approach, thus requires systematic efforts on monitoring and evaluation of budget inputs, outputs and outcomes, as well as transparency and accountability. The MTEF approach facilitates the alignment of the national policy agenda, such as articulated Executive Summary Adoption Ze cadre de ddpenses a moyen terme (CDMT) 13. Le Gouvernement devrait adopter intkgralement le cadre de depenses a moyen terme (CDMT) en tant que methode systkmatique permettant d'apporter les ameliorations necessaires a la planification et a la budgetisation. La methode CDMT est fondee sur la planification strategique et la decentralisation du processus de preparation du budget dans une perspective a moyen terme (3-5 ans). I1 s'agit d'une demarche ascendante dans laquelle les ministeres depensiers sont responsables de la preparation de leurs propres budgets, en collaboration avec les ministeres des finances et du plan. C'est une demarche axee sur les resultats et caracterisee par des efforts systematiques de suivi et d'evaluation des intrants, des produits et des resultats budgetaires, page xviii

19 in the PRS, with the budget inputs and outcomes. Since the adoption of the PRS, some ministries in Cameroon, for instance education and health have prepared mediumterm sector expenditure programs (MTEF) in line with agreed sector strategies. Recently, sector strategies have recently been prepared in other sectors, paving way for the elaboration of credible sector expenditure programs. However, there has not been a formal process for linking these MTEF type expenditure programs and the annual budget, particularly since a global MTEF did not exist. The implementation of the MTEF requires: Strong political commitment to an agreed national policy framework is critical for an effective MTEF approach to budgeting. The poverty reduction strategy (PRS) is an existing instrument that fits this role. Political commitment to the PRS as well as regular updates of the strategy are essential for its use as the bases for the MTEF; The establishment of decentralized planning and programming processes and capacity that would (i) identify and validate activities consistent with the priorities of the PRS and in line with sector strategies; and (ii) the costing of viable activities and the elaboration of sector medium term expenditure programs that include the recurrent and public investment spending. The overall program should respect the resource constraints. Realistic estimates public resources in the medium-term budget framework and the respect of the budget allocations and the medium-term MTEF allocations to programs. Furthermore, realistic forecasts of external assistance will be essential, with efforts to ensure that committed and budgeted donor funds are available when needed. The integration of the recurrent and investment budgets with the planning of recurrent and public investment expenditures considered together, and the uses of donor resources be planned dans la transparence et la responsabilite. La methode CDMT facilite l'adequation entre le programme economique national enonce dans la SRP d'une part et les intrants et resultats budgetaires d'autre part. Depuis l'adoption de la SRP au Cameroun, certains ministbres (education et sante notamment) preparent des CDMT a partir des strategies sectorielles convenues. Ces strategies ont permis recemment de realiser des programmes credibles de depenses sectorielles. Toutefois, il n'existe pas encore de processus forme1 permettant de concilier ce type de programme de depenses a moyen terme avec le budget annuel. La mise en aeuvre du CDMT requiert : 0 Un engagement politique fort envers un cadre national de politique economique est crucial pour assurer l'efficacite du CDMT en matiere de budgetisation. La SRP est un instrument existant qui correspond a ce r61e. L'engagement politique en faveur de la SRP ainsi que des mises a jour regulieres de la strategie sont ' essentiels pour que celle-ci serve de fondement au CDMT. 0 L'etablissement de processus et capacites de planification et de programmation decentralises, qui permettraient (i) l'identification et la validation des activites suivant les priorites de la SRP et les strategies sectorielles ; et (ii) la determination du coat des activites viables, et l'elaboration de programmes de dkpenses a moyen terme integrant les depenses courantes et d'investissement public. Le programme global devrait respecter les contraintes de ressources. 0 Une estimation realiste des ressources publiques dans le cadre budgetaire a moyen terme, ainsi que le respect des credits budgetaires et des allocations du CDMT aux programmes. En outre, des previsions realistes de l'aide exterieure seront essentielles, assorties d'efforts visant a garantir que les fonds promis par les donateurs et budgetises seront disponibles au moment voulu ; 0 L'integration du budget courant et du budget d'investissement dans la planification des depenses courantes et d'investissement public envisagees ensemble, ainsi que les utilisations Executive Summary page xix

20 together with the government's own funds. The elaboration of sector strategies, the use of functional budget classification, and the harmonization of donor assistance procedures facilitate budget integration. The adoption of a functional classification of the budget that facilitates the alignment of the budget and key policy objectives, the classification of activities into programs and subprograms and the integration of recurrent and investment activities. The new budget nomenclature based on a functional classification recently introduced in Cameroon is complex and would need to revised to facilitate the linkages between PRS objectives and budget programs and subprograms and the integration of recurrent and investment expenditures. Harmonizing donor and government procedures and including realistic estimates of external assistance in the medium term budget framework (MTBF) and the budget will enhance the integration of the budget and the implementation of the MTEF; Monitoring and evaluation is an important aspect of the PRSP process and is essential to make operational the results and strategic planning orientation of the MTEF. Thus, the capacity and process for monitoring budget inputs and performance (output and outcomes) would need to be in place. Sensitization and training on the MTEF are critical for the successful introduction and adoption of the MTEF. The sensitization would target a large audience, including ministers, high and middle managers and technical staff in public administration, members of the legislature, local government officials and members of local councils, the civil society and the donor community. Training will target high and middle level managers in government and budget related units in the central and line ministries as well as local authorities. The training will have to involve specific des ressources d'assistance doivent faire l'objet d'une planification conjointe avec les ressources propres de l'etat. L'integration budgetaire est facilitee par l'elaboration de strategies sectorielles, le recours a la classification fonctionnelle du budget, et l'harmonisation des procedures d'assistance des donateurs L'adoption d'une classification fonctionnelle du budget, qui facilite l'alignement du budget avec les principaux objectifs economiques, la classification des activites en programmes et sous-programmes, et l'integration des activites courantes et d'investissement. Recemment introduite au Cameroun, la nouvelle nomenclature budgetaire basee sur une classification fonctionnelle est complexe et devrait Ctre revisee pour faciliter les liens entre les objectifs de la SRP et les programmes et sous-programmes du budget, ainsi que l'integration des depenses courantes et d'investissement. L'harmonisation des procedures de donateurs et du gouvernement et l'inclusion d'estimations realistes des concours exterieurs dans le cadre budgetaire a moyen terme et dans le budget faciliteront l'integration du budget et la mise en Oeuvre du CDMT ; Le suivi et l'evaluation sont des aspects importants du processus du DSRP et sont essentiels pour concretiser les resultats et l'orientation strategique du CDMT. Par consequent, il faudrait mettre en place les capacites et les mecanismes de suivi de l'execution et des resultats budgetaires (produits et resultats) ; La sensibilisation et la formation relatives au CDMT sont cruciales pour l'introduction et l'adoption effectives du CDMT. La sensibilisation doit viser un vaste auditoire comprenant les ministres, les cadres superieurs et moyens et le personnel technique des administrations publiques, les deputes, les responsables des administrations locales et les membres des collectivites locales, la societe civile et la communaute des bailleurs de fonds. La formation doit Ctre axee sur les cadres superieurs et moyens des services Executive Summary page xx

Office of the Auditor General / Bureau du vérificateur général FOLLOW-UP TO THE 2010 AUDIT OF COMPRESSED WORK WEEK AGREEMENTS 2012 SUIVI DE LA

Office of the Auditor General / Bureau du vérificateur général FOLLOW-UP TO THE 2010 AUDIT OF COMPRESSED WORK WEEK AGREEMENTS 2012 SUIVI DE LA Office of the Auditor General / Bureau du vérificateur général FOLLOW-UP TO THE 2010 AUDIT OF COMPRESSED WORK WEEK AGREEMENTS 2012 SUIVI DE LA VÉRIFICATION DES ENTENTES DE SEMAINE DE TRAVAIL COMPRIMÉE

More information

BILL C-665 PROJET DE LOI C-665 C-665 C-665 HOUSE OF COMMONS OF CANADA CHAMBRE DES COMMUNES DU CANADA

BILL C-665 PROJET DE LOI C-665 C-665 C-665 HOUSE OF COMMONS OF CANADA CHAMBRE DES COMMUNES DU CANADA C-665 C-665 Second Session, Forty-first Parliament, Deuxième session, quarante et unième législature, HOUSE OF COMMONS OF CANADA CHAMBRE DES COMMUNES DU CANADA BILL C-665 PROJET DE LOI C-665 An Act to

More information

RECEIVED AUG 2 7 2014

RECEIVED AUG 2 7 2014 RECEIVED AUG 2 7 2014 FEDERATION OF CANADIAN ARCHERS INC. FINANCIAL STATEMENTS ETATS FINANCIERS MARCH 31, 2014 CONTENTS INDEPENDENT AUDITORS' REPORT FINANCIAL STATEMENTS STATEMENT OF FINANCIAL POSITION

More information

ACP-EU Cooperation Programme in Science and Technology (S&T II) / Programme de Coopération ACP-UE pour la Science et la Technologie

ACP-EU Cooperation Programme in Science and Technology (S&T II) / Programme de Coopération ACP-UE pour la Science et la Technologie ACP Science and Technologie Programme Programme Management Unit ACP-EU Cooperation Programme in Science and Technology (S&T II) / Programme de Coopération ACP-UE pour la Science et la Technologie EuropeAid/133437/D/ACT/ACPTPS

More information

REQUEST FORM FORMULAIRE DE REQUÊTE

REQUEST FORM FORMULAIRE DE REQUÊTE REQUEST FORM FORMULAIRE DE REQUÊTE ON THE BASIS OF THIS REQUEST FORM, AND PROVIDED THE INTERVENTION IS ELIGIBLE, THE PROJECT MANAGEMENT UNIT WILL DISCUSS WITH YOU THE DRAFTING OF THE TERMS OF REFERENCES

More information

Joint fisheries patrol Operational Action plan Workshop. Mauritius, 24-26 2012.

Joint fisheries patrol Operational Action plan Workshop. Mauritius, 24-26 2012. SmartFish Meeting Report No 069 Joint fisheries patrol Operational Action plan Workshop. Mauritius, 24-26 2012. Prepared by Jude Talma This publication has been produced with the assistance of the European

More information

Office of the Auditor General / Bureau du vérificateur général FOLLOW-UP TO THE 2007 AUDIT OF THE ENVIRONMENTAL COMMITMENTS IN THE OTTAWA 20/20

Office of the Auditor General / Bureau du vérificateur général FOLLOW-UP TO THE 2007 AUDIT OF THE ENVIRONMENTAL COMMITMENTS IN THE OTTAWA 20/20 Office of the Auditor General / Bureau du vérificateur général FOLLOW-UP TO THE 2007 AUDIT OF THE ENVIRONMENTAL COMMITMENTS IN THE OTTAWA 20/20 GROWTH MANAGEMENT STRATEGY 2009 SUIVI DE LA VÉRIFICATION

More information

Office of the Auditor General / Bureau du vérificateur général FOLLOW-UP TO THE 2007 AUDIT OF THE DISPOSAL OF PAVEMENT LINE MARKER EQUIPMENT 2009

Office of the Auditor General / Bureau du vérificateur général FOLLOW-UP TO THE 2007 AUDIT OF THE DISPOSAL OF PAVEMENT LINE MARKER EQUIPMENT 2009 Office of the Auditor General / Bureau du vérificateur général FOLLOW-UP TO THE 2007 AUDIT OF THE DISPOSAL OF PAVEMENT LINE MARKER EQUIPMENT 2009 SUIVI DE LA VÉRIFICATION DE L ALIÉNATION D UNE TRACEUSE

More information

EVALUATING POLICY OUTCOMES: FEDERAL ECONOMIC DEVELOPMENT PROGRAMS IN ATLANTIC CANADA

EVALUATING POLICY OUTCOMES: FEDERAL ECONOMIC DEVELOPMENT PROGRAMS IN ATLANTIC CANADA LA REVUE The CANADIENNE Canadian Journal D'ÉVALUATION of Program Evaluation DE PROGRAMME Vol. 15 No. 2 Pages 57 68 57 ISSN 0834-1516 Copyright 2000 Canadian Evaluation Society EVALUATING POLICY OUTCOMES:

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

REQUEST FORM FORMULAIRE DE REQUÊTE

REQUEST FORM FORMULAIRE DE REQUÊTE REQUEST FORM FORMULAIRE DE REQUÊTE ON THE BASIS OF THIS REQUEST FORM, AND PROVIDED THE INTERVENTION IS ELIGIBLE, THE PROJECT MANAGEMENT UNIT WILL DISCUSS WITH YOU THE DRAFTING OF THE TERMS OF REFERENCES

More information

RÉPONSE DE ÉNERGIE LA LIÈVRE S.E.C. ET D ÉNERGIE BROOKFIELD MARKETING INC. À LA DEMANDE DE RENSEIGNEMENT N o 1 DE LA RÉGIE DE L ÉNERGIE («RÉGIE»)

RÉPONSE DE ÉNERGIE LA LIÈVRE S.E.C. ET D ÉNERGIE BROOKFIELD MARKETING INC. À LA DEMANDE DE RENSEIGNEMENT N o 1 DE LA RÉGIE DE L ÉNERGIE («RÉGIE») RÉGIE DE L ÉNERGIE DOSSIER : R-3625-2007 RÉPONSE DE ÉNERGIE LA LIÈVRE S.E.C. ET D ÉNERGIE BROOKFIELD MARKETING INC. À LA DEMANDE DE RENSEIGNEMENT N o 1 DE LA RÉGIE DE L ÉNERGIE («RÉGIE») Page 2 de 7 Question

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

Guidance on Extended Producer Responsibility (EPR) Analysis of EPR schemes in the EU and development of guiding principles for their functioning

Guidance on Extended Producer Responsibility (EPR) Analysis of EPR schemes in the EU and development of guiding principles for their functioning (EPR) Analysis of in the EU and development of guiding principles for their functioning In association with: ACR+ SITA LUNCH DEBATE 25 September 2014 Content 1. Objectives and 2. General overview of in

More information

Asset management in urban drainage

Asset management in urban drainage Asset management in urban drainage Gestion patrimoniale de systèmes d assainissement Elkjaer J., Johansen N. B., Jacobsen P. Copenhagen Energy, Sewerage Division Orestads Boulevard 35, 2300 Copenhagen

More information

Another way to look at the Project Une autre manière de regarder le projet. Montpellier 23 juin - 4 juillet 2008 Gourlot J.-P.

Another way to look at the Project Une autre manière de regarder le projet. Montpellier 23 juin - 4 juillet 2008 Gourlot J.-P. Another way to look at the Project Une autre manière de regarder le projet Montpellier 23 juin - 4 juillet 2008 Gourlot J.-P. Plan of presentation Plan de présentation Introduction Components C, D The

More information

REQUEST FORM FORMULAIRE DE REQUETE

REQUEST FORM FORMULAIRE DE REQUETE REQUEST FORM FORMULAIRE DE REQUETE ON THE BASIS OF THIS REQUEST FORM, AND PROVIDED THE INTERVENTION IS ELIGIBLE, THE PROJECT MANAGEMENT UNIT WILL DISCUSS WITH YOU THE DRAFTING OF THE TERMS OF REFERENCES

More information

Capacity building and Strengthening of the implementation of IOTC Conservation and management Measures. Madagascar

Capacity building and Strengthening of the implementation of IOTC Conservation and management Measures. Madagascar Meeting Paper 88 Capacity building and Strengthening of the implementation of IOTC Conservation and management Measures Madagascar Prepared by Gerard Domingue Compliance Coordinator Florian Giroux Compliance

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

Appendix R Canadian Regulatory Review

Appendix R Canadian Regulatory Review Appendix R Canadian Regulatory Review Draft EIS Keystone XL Pipeline Project Canadian Environmental Assessment Act CANADA CONSOLIDATION CODIFICATION Canadian Environmental Assessment Act Loi canadienne

More information

SUPPLEMENT N 4 DATED 12 May 2014 TO THE BASE PROSPECTUS DATED 22 NOVEMBER 2013. BPCE Euro 40,000,000,000 Euro Medium Term Note Programme

SUPPLEMENT N 4 DATED 12 May 2014 TO THE BASE PROSPECTUS DATED 22 NOVEMBER 2013. BPCE Euro 40,000,000,000 Euro Medium Term Note Programme SUPPLEMENT N 4 DATED 12 May 2014 TO THE BASE PROSPECTUS DATED 22 NOVEMBER 2013 BPCE Euro 40,000,000,000 Euro Medium Term Note Programme BPCE (the Issuer ) may, subject to compliance with all relevant laws,

More information

Measuring Policing Complexity: A Research Based Agenda

Measuring Policing Complexity: A Research Based Agenda ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

Note concernant votre accord de souscription au service «Trusted Certificate Service» (TCS)

Note concernant votre accord de souscription au service «Trusted Certificate Service» (TCS) Note concernant votre accord de souscription au service «Trusted Certificate Service» (TCS) Veuillez vérifier les éléments suivants avant de nous soumettre votre accord : 1. Vous avez bien lu et paraphé

More information

Millier Dickinson Blais

Millier Dickinson Blais Research Report Millier Dickinson Blais 2007-2008 National Survey of the Profession September 14, 2008 Contents 1 Introduction & Methodology... 3 2 National Results... 5 3 Regional Results... 6 3.1 British

More information

Appendix B Catalonia Prepared by the Agencia per a la Qualitat del Sistema Universitari

Appendix B Catalonia Prepared by the Agencia per a la Qualitat del Sistema Universitari Appendix B Catalonia Prepared by the Agencia per a la Qualitat del Sistema Universitari En Europe coexiste une diversité de modèles d'institutions responsables de la promotion et de la gestion de l'évaluation

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

General Certificate of Education Advanced Level Examination June 2012

General Certificate of Education Advanced Level Examination June 2012 General Certificate of Education Advanced Level Examination June 2012 French Unit 4 Speaking Test Candidate s Material To be conducted by the teacher examiner between 7 March and 15 May 2012 (FRE4T) To

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

Introduction au BIM. ESEB 38170 Seyssinet-Pariset Economie de la construction email : contact@eseb.fr

Introduction au BIM. ESEB 38170 Seyssinet-Pariset Economie de la construction email : contact@eseb.fr Quel est l objectif? 1 La France n est pas le seul pays impliqué 2 Une démarche obligatoire 3 Une organisation plus efficace 4 Le contexte 5 Risque d erreur INTERVENANTS : - Architecte - Économiste - Contrôleur

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

Introduction. GEAL Bibliothèque Java pour écrire des algorithmes évolutionnaires. Objectifs. Simplicité Evolution et coévolution Parallélisme

Introduction. GEAL Bibliothèque Java pour écrire des algorithmes évolutionnaires. Objectifs. Simplicité Evolution et coévolution Parallélisme GEAL 1.2 Generic Evolutionary Algorithm Library http://dpt-info.u-strasbg.fr/~blansche/fr/geal.html 1 /38 Introduction GEAL Bibliothèque Java pour écrire des algorithmes évolutionnaires Objectifs Généricité

More information

The SIST-GIRE Plate-form, an example of link between research and communication for the development

The SIST-GIRE Plate-form, an example of link between research and communication for the development 1 The SIST-GIRE Plate-form, an example of link between research and communication for the development Patrick BISSON 1, MAHAMAT 5 Abou AMANI 2, Robert DESSOUASSI 3, Christophe LE PAGE 4, Brahim 1. UMR

More information

Expérience appui ANR Zimbabwe (Medicines Control Authority of Zimbabwe -MCAZ) Corinne Pouget -AEDES

Expérience appui ANR Zimbabwe (Medicines Control Authority of Zimbabwe -MCAZ) Corinne Pouget -AEDES Expérience appui ANR Zimbabwe (Medicines Control Authority of Zimbabwe -MCAZ) Corinne Pouget -AEDES 1 Zimbabwe Pharmaceutical Industry The Market Small Country of ca.13 million people Human Pharmaceutical

More information

Survey on Conference Services provided by the United Nations Office at Geneva

Survey on Conference Services provided by the United Nations Office at Geneva Survey on Conference Services provided by the United Nations Office at Geneva Trade and Development Board, fifty-eighth session Geneva, 12-23 September 2011 Contents Survey contents Evaluation criteria

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

Chairperson of the NEPAD Heads of State and Government Orientation Committee, President Macky Sall of the Republic of Senegal

Chairperson of the NEPAD Heads of State and Government Orientation Committee, President Macky Sall of the Republic of Senegal Results-based Performance Report of the NEPAD Agency Presented to 32 th NEPAD HSGOC by Dr. Ibrahim Assane Mayaki, Chief Executive Officer, NEPAD Agency 29 January 2015 Excellences, Chairperson of the NEPAD

More information

Third Supplement dated 8 September 2015 to the Euro Medium Term Note Programme Base Prospectus dated 12 December 2014

Third Supplement dated 8 September 2015 to the Euro Medium Term Note Programme Base Prospectus dated 12 December 2014 Third Supplement dated 8 September 2015 to the Euro Medium Term Note Programme Base Prospectus dated 12 December 2014 HSBC France 20,000,000,000 Euro Medium Term Note Programme This third supplement (the

More information

THE POLICY FRAMEWORK IN CANADA FOR MINE CLOSURE AND MANAGEMENT OF LONG-TERM LIABILITIES: A GUIDANCE DOCUMENT

THE POLICY FRAMEWORK IN CANADA FOR MINE CLOSURE AND MANAGEMENT OF LONG-TERM LIABILITIES: A GUIDANCE DOCUMENT THE POLICY FRAMEWORK IN CANADA FOR MINE CLOSURE AND MANAGEMENT OF LONG-TERM LIABILITIES: A GUIDANCE DOCUMENT Prepared for: NATIONAL ORPHANED/ABANDONED MINES INITIATIVE By W.R. Cowan, W.O. Mackasey and

More information

OECD Best Practices for Budget Transparency

OECD Best Practices for Budget Transparency OECD Best Practices for Budget Transparency OECD, 2002. Software: 1987-1996, Acrobat is a trademark of ADOBE. All rights reserved. OECD grants you the right to use one copy of this Program for your personal

More information

THE PROCESS OF PLANNING AND INSTITUTIONAL FRAMEWORK FOR POVERTY REDUCTION STRATEGY: THE CASE OF UGANDA.

THE PROCESS OF PLANNING AND INSTITUTIONAL FRAMEWORK FOR POVERTY REDUCTION STRATEGY: THE CASE OF UGANDA. THE PROCESS OF PLANNING AND INSTITUTIONAL FRAMEWORK FOR POVERTY REDUCTION STRATEGY: THE CASE OF UGANDA. By Margaret Kakande Poverty Analyst Ministry of Finance, Planning and Economic Development, Government

More information

AGRICULTURAL FINANCING ACROSS COMMODITY SPECIFIC CHAINS

AGRICULTURAL FINANCING ACROSS COMMODITY SPECIFIC CHAINS AGRICULTURAL FINANCING ACROSS COMMODITY SPECIFIC CHAINS VECO REGIONAL WORKSHOP HELD FROM 6 TH TO 8 TH OCTOBER 2009 IN KAMPALA/UGANDA (Fairway Hotel at Nakasero) Conclusions and way forward (Boukari Ayessaki,

More information

Comptes publics. Public Accounts. Volume 2 Supplementary. Volume 2 Information. Information. supplémentaire. pour l exercice terminé le 31 mars

Comptes publics. Public Accounts. Volume 2 Supplementary. Volume 2 Information. Information. supplémentaire. pour l exercice terminé le 31 mars Public Accounts for the fiscal year ended 31 March 2001 Volume 2 Supplementary Information Printed by Authority of the Legislature Fredericton, N.B. Comptes publics pour l exercice terminé le 31 mars 2001

More information

direction participative / gestion participative / gestion participative par objectifs / «management» participatif

direction participative / gestion participative / gestion participative par objectifs / «management» participatif DÉFINITIONS TITRE CHAPITRE DU MANAGEMENT EN FRANÇAIS Titre Management chapitre en definitions anglais conduite / direction / gestion / management / organisation management Management is the process of

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

Capacity strengthening for a transformed agricultural sector in Africa: The role of the Science Agenda for agriculture in Africa

Capacity strengthening for a transformed agricultural sector in Africa: The role of the Science Agenda for agriculture in Africa Fourth RUFORUM Biennial Regional Conference 21-25 July 2014, Maputo, Mozambique 1 Research Application Summary pp: 1-5 Capacity strengthening for a transformed agricultural sector in Africa: The role of

More information

DIRECTIVE ON ACCOUNTABILITY IN CONTRACT MANAGEMENT FOR PUBLIC BODIES. An Act respecting contracting by public bodies (chapter C-65.1, a.

DIRECTIVE ON ACCOUNTABILITY IN CONTRACT MANAGEMENT FOR PUBLIC BODIES. An Act respecting contracting by public bodies (chapter C-65.1, a. DIRECTIVE ON ACCOUNTABILITY IN CONTRACT MANAGEMENT FOR PUBLIC BODIES An Act respecting contracting by public bodies (chapter C-65.1, a. 26) SUBJECT 1. The purpose of this directive is to establish the

More information

NUNAVUT HOUSING CORPORATION - BOARD MEMBER RECRUITMENT

NUNAVUT HOUSING CORPORATION - BOARD MEMBER RECRUITMENT NUNAVUT HOUSING CORPORATION - BOARD MEMBER RECRUITMENT The is seeking Northern Residents interested in being on our Board of Directors We are seeking individuals with vision, passion, and leadership skills

More information

Mise à jour du document Propriété intellectuelle Lignes directrices pour l application de la Loi

Mise à jour du document Propriété intellectuelle Lignes directrices pour l application de la Loi Mise à jour du document Propriété intellectuelle Lignes directrices pour l application de la Loi SECTION NATIONALE DU DROIT DE LA CONCURRENCE ASSOCIATION DU BARREAU CANADIEN Juin 2014 500-865 Carling Avenue,

More information

Private banking: the post-eldorado era

Private banking: the post-eldorado era Private banking: the post-eldorado era Michel Juvet Partner 9 June 2015 All crises beget new regulations 2008: the turning point Client protection MIFID, UCITS, FIDLEG Bank balance sheets Basel III Banking

More information

COLLABORATIVE LCA. Rachel Arnould and Thomas Albisser. Hop-Cube, France

COLLABORATIVE LCA. Rachel Arnould and Thomas Albisser. Hop-Cube, France COLLABORATIVE LCA Rachel Arnould and Thomas Albisser Hop-Cube, France Abstract Ecolabels, standards, environmental labeling: product category rules supporting the desire for transparency on products environmental

More information

RELATIONS INTERNATIONALES

RELATIONS INTERNATIONALES RELATIONS INTERNATIONALES Economist Création with a MBA in Business Strategy Mission from the Getulio Vargas. Has titles Faits of et Master chiffres of Financial Economics, University of London and International

More information

Report to/rapport au: Ottawa Board of Health Conseil de santé d Ottawa. November 18, 2013 18 novembre 2013

Report to/rapport au: Ottawa Board of Health Conseil de santé d Ottawa. November 18, 2013 18 novembre 2013 Report to/rapport au: Ottawa Board of Health Conseil de santé d Ottawa November 18, 2013 18 novembre 2013 Submitted by/soumis par: Dr./Dr Isra Levy, Medical Officer of Health/Médecin chef en santé publique

More information

Correspondance des termes comptables et financiers. Français-Anglais. Action on Line S.A. Copyright Tous droits réservés. Page 1

Correspondance des termes comptables et financiers. Français-Anglais. Action on Line S.A. Copyright Tous droits réservés. Page 1 Correspondance des termes comptables et financiers Français-Anglais Page 1 TERMES FRANCAIS EQUIVALENT ANGLAIS Achats Purchases Actifs Assets Actif circulant Current assets (sometimes known as Circulated

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

Activités relatives à un projet Project-related activities

Activités relatives à un projet Project-related activities Activités relatives à un Project-related activities Il y a de nombreuses activités relatives à un. Les tableaux ci-après en donnent quelques exemples en français et en anglais. NB : cet article est «en

More information

Rio de Janeiro. Tout simplement, HISTORIQUE! RESULTATS SPORTIFS Christophe PINNA NICE ELITE SPORT 21, bd Carnot 06300 Nice Tél. : +33 (0)6 08 45 80 07 Fax : +33 (0)4 93 56 78 77 Email : c.pinna@wanadoo.fr

More information

רשיומות CONVENTION INTERNATIONALE DES TÉLÉCOMMUNICATIONS D ATLANTIC CITY (19^7) INTERNATIONAL TELECOMMUNICATION CONVENTION ATLANTIC CITY (1947)

רשיומות CONVENTION INTERNATIONALE DES TÉLÉCOMMUNICATIONS D ATLANTIC CITY (19^7) INTERNATIONAL TELECOMMUNICATION CONVENTION ATLANTIC CITY (1947) רשיומות כתבי 81 אמנה בינלאומית לעניני טלקומוניקציה מבוא תוך הכרה מלאה בזכותה הריבונית של כל ארץ וארץ להסדיר את עניני הטלקומוניקציה שלה, הסכימו מיופי כוחן של הממשלות המתקשרות לכרות את האמנה הבאה במטרה להבטיח

More information

Competitive Intelligence en quelques mots

Competitive Intelligence en quelques mots Competitive Intelligence en quelques mots Henri Dou douhenri@yahoo.fr http://www.ciworldwide.org Professeur des Universités Directeur d Atelis (Intelligence Workroom) Groupe ESCEM Consultant WIPO (World

More information

Towards harmonising quality assurance for postgraduate training and research in RUFORUM member universities

Towards harmonising quality assurance for postgraduate training and research in RUFORUM member universities Third RUFORUM Biennial Meeting 24-28 September 2012, Entebbe, Uganda Research Application Summary Towards harmonising quality assurance for postgraduate training and research in RUFORUM member universities

More information

ACTIVITY IMPLEMENTATION PROPOSAL

ACTIVITY IMPLEMENTATION PROPOSAL ACTIVITY IMPLEMENTATION PROPOSAL TITLE AIP Ref. DEVELOPMENT OF A PUBLIC-PRIVATE-PARTNERSHIP (PPP) POLICY WP2.28.1-1.032 Type of activity requested WP Activity N Category Amount in Euro Regulatory Framework

More information

DG ENLARGEMENT SECTOR BUDGET SUPPORT GUIDELINES

DG ENLARGEMENT SECTOR BUDGET SUPPORT GUIDELINES Ref. Ares(2014)571140-04/03/2014 DG ENLARGEMENT SECTOR BUDGET SUPPORT GUIDELINES EXECUTIVE SUMMARY January 2014 TABLE OF CONTENTS Introduction 1. RATIONALE FOR BUDGET SUPPORT 1.1 What is Budget Support?

More information

THE THIRD SUPPLEMENT DATED 25 FEBRUARY 2015 TO THE 15 MAY 2014 BASE PROSPECTUS

THE THIRD SUPPLEMENT DATED 25 FEBRUARY 2015 TO THE 15 MAY 2014 BASE PROSPECTUS THE THIRD SUPPLEMENT DATED 25 FEBRUARY 2015 TO THE 15 MAY 2014 BASE PROSPECTUS RENAULT (incorporated as a société anonyme in France) 7,000,000,000 Euro Medium Term Note Programme This prospectus supplement

More information

SPONSOR. In cooperation with. Media partners

SPONSOR. In cooperation with. Media partners SPONSOR In cooperation with Media partners «NEW OPPORTUNITIES FOR THE LUXEMBOURG INVESTMENT FUNDS ENVIRONMENT» Mrs. Annemarie Arens 2 LuxFLAG Mission and values Launched in 2006, LuxFLAG, is a non profit

More information

Session 6: Budget Support

Session 6: Budget Support Session 6: Budget Support Paper 6.1 - Introductory Paper on Budget Support [1] Introduction Budget support has become an increasingly important instrument of development assistance. It has not only received

More information

CERN EUROPEAN ORGANIZATION FOR NUCLEAR RESEARCH

CERN EUROPEAN ORGANIZATION FOR NUCLEAR RESEARCH CERN/FC/5738 Original: anglais 14 juin 2013 ORGANISATION EUROPEENNE POUR LA RECHERCHE NUCLÉAIRE CERN EUROPEAN ORGANIZATION FOR NUCLEAR RESEARCH Suite à donner Procédure de vote Discussion COMITÉ DES FINANCES

More information

GSAC CONSIGNE DE NAVIGABILITE définie par la DIRECTION GENERALE DE L AVIATION CIVILE Les examens ou modifications décrits ci-dessous sont impératifs. La non application des exigences contenues dans cette

More information

Critical Energy Infrastructure Protection in Canada

Critical Energy Infrastructure Protection in Canada Critical Energy Infrastructure Protection in Canada Angela Gendron Canadian Centre for Intelligence and Security Studies Carleton University DRDC CORA CR 2010-274 December 2010 Defence R&D Canada Centre

More information

Méthodes ensemblistes pour une localisation robuste de robots sous-marins

Méthodes ensemblistes pour une localisation robuste de robots sous-marins Méthodes ensemblistes pour une localisation robuste de robots sous-marins Jan Sliwka To cite this version: Jan Sliwka. Méthodes ensemblistes pour une localisation robuste de robots sous-marins. Automatique

More information

Advanced Software Engineering Agile Software Engineering. Version 1.0

Advanced Software Engineering Agile Software Engineering. Version 1.0 Advanced Software Engineering Agile Software Engineering 1 Version 1.0 Basic direction A agile method has to be A method is called agile if it follows Incremental the principles of the agile manifest.

More information

Sun Management Center Change Manager 1.0.1 Release Notes

Sun Management Center Change Manager 1.0.1 Release Notes Sun Management Center Change Manager 1.0.1 Release Notes Sun Microsystems, Inc. 4150 Network Circle Santa Clara, CA 95054 U.S.A. Part No: 817 0891 10 May 2003 Copyright 2003 Sun Microsystems, Inc. 4150

More information

he need to make ethics part of finance: a new dimension in corporate governance in Latin America

he need to make ethics part of finance: a new dimension in corporate governance in Latin America T he need to make ethics part of finance: a new dimension in corporate governance in Latin America 71 Ethics in Finance, Robin Cosgrove Prize Iberoamerican edition 2012-2013 Finalist Guadalupe del Carmen

More information

NOTE FROM THE PRESIDENT OF THE WORLD BANK

NOTE FROM THE PRESIDENT OF THE WORLD BANK DEVELOPMENT COMMITTEE (Joint Ministerial Committee of the Boards of Governors of the Bank and the Fund On the Transfer of Real Resources to Developing Countries) INTERNATIONAL BANK FOR WORLD BANK RECONSTRUCTION

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

MANITOBA TRADE AND INVESTMENT CORPORATION ANNUAL REPORT 2012/13 SOCIÉTÉ DU COMMERCE ET DE L'INVESTISSEMENT DU MANITOBA RAPPORT ANNUEL 2012/13

MANITOBA TRADE AND INVESTMENT CORPORATION ANNUAL REPORT 2012/13 SOCIÉTÉ DU COMMERCE ET DE L'INVESTISSEMENT DU MANITOBA RAPPORT ANNUEL 2012/13 MANITOBA TRADE AND INVESTMENT CORPORATION ANNUAL REPORT 2012/13 SOCIÉTÉ DU COMMERCE ET DE L'INVESTISSEMENT DU MANITOBA RAPPORT ANNUEL 2012/13 Board of Directors Conseil d administration Hugh Eliasson Chair

More information

NOTES POUR L ALLOCUTION DE M

NOTES POUR L ALLOCUTION DE M NOTES POUR L ALLOCUTION DE M. RÉJEAN ROBITAILLE, PRÉSIDENT ET CHEF DE LA DIRECTION, À LA CONFÉRENCE DES SERVICES FINANCIERS CANADIENS LE 31 MARS 2009, À 11H AU CENTRE MONT-ROYAL, À MONTRÉAL Mise en garde

More information

Tax and Legal Seminar

Tax and Legal Seminar Denis-Emmanuel Philippe Associate Professor at the University of Liège (Tax Institute) denis-emmanuel.philippe@dlapiper.com Notional interest deduction (NID) Deduction of a deemed interest calculated on

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

International Diversification and Exchange Rates Risk. Summary

International Diversification and Exchange Rates Risk. Summary International Diversification and Exchange Rates Risk Y. K. Ip School of Accounting and Finance, University College of Southern Queensland, Toowoomba, Queensland 4350, Australia Summary The benefits arisen

More information

Account Manager H/F - CDI - France

Account Manager H/F - CDI - France Account Manager H/F - CDI - France La société Fondée en 2007, Dolead est un acteur majeur et innovant dans l univers de la publicité sur Internet. En 2013, Dolead a réalisé un chiffre d affaires de près

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

«Environnement Economique de l Entreprise»

«Environnement Economique de l Entreprise» MASTER Administration des Entreprises Apprentissage Stéphane Saussier Saussier@univ-paris1.fr «Environnement Economique de l Entreprise» Séance 5 - Incentives in Organization - SSA 2015-1 Incentive Theory

More information

Hydro-Québec Distribution

Hydro-Québec Distribution 1. Références : Evidence of Mark Drazen, Tableau 4, note 2, page 8 Préambule : Dans sa note 2, l'expert de la Coalition fait référence à la disposition par le Distributeur du principe de passthrough appliqué

More information

Enterprise Risk Management & Board members. GUBERNA Alumni Event June 19 th 2014 Prepared by Gaëtan LEFEVRE

Enterprise Risk Management & Board members. GUBERNA Alumni Event June 19 th 2014 Prepared by Gaëtan LEFEVRE Enterprise Risk Management & Board members GUBERNA Alumni Event June 19 th 2014 Prepared by Gaëtan LEFEVRE Agenda Introduction Do we need Risk Management? The 8 th EU Company Law Directive Art 41, 2b Three

More information

Kahnawake Emergencies A brief overview of our response / Survol des interventions

Kahnawake Emergencies A brief overview of our response / Survol des interventions Kahnawake Emergencies A brief overview of our response / Survol des interventions Propane Tank Leak /Fuite Propane 1994 Ship Incident / Incident de navire -1995 112 Homes Flooded /Inondations de maisons

More information

The Register of the Domain of the State A Revolution in the Registration of Land Rights

The Register of the Domain of the State A Revolution in the Registration of Land Rights The Register of the Domain of the State A Revolution in the Registration of Land Rights Daniel ROBERGE, Canada Key words: government, rights in public land, Internet, Register, Registration system, Cadastre

More information

Feasibility study on data collection and analysis in the cultural and creative sectors in the EU

Feasibility study on data collection and analysis in the cultural and creative sectors in the EU Feasibility study on data collection and analysis in the cultural and creative sectors in the EU September 2015 Funded by This document has been prepared for the European Commission however it reflects

More information

A Lean journey. Presented at the APEX symposium May 27, 2015. Jennifer Little Transport Canada. France Bergeron Alpen Path Solutions Inc.

A Lean journey. Presented at the APEX symposium May 27, 2015. Jennifer Little Transport Canada. France Bergeron Alpen Path Solutions Inc. A Lean journey Presented at the APEX symposium May 27, 2015 Jennifer Little Transport Canada France Bergeron Alpen Path Solutions Inc. Alpen Path Solutions Inc. 2015 What is Lean for Government? Lean is

More information

Convention sur la lutte contre la Désertification

Convention sur la lutte contre la Désertification NATIONS UNIES Convention sur la lutte contre la Désertification Distr. GÉNÉRALE ICCD/COP(6)/CST/6 28 mai 2003 FRANÇAIS Original: ANGLAIS CONFÉRENCE DES PARTIES Comité de la science et de la technologie

More information

AgroMarketDay. Research Application Summary pp: 371-375. Abstract

AgroMarketDay. Research Application Summary pp: 371-375. Abstract Fourth RUFORUM Biennial Regional Conference 21-25 July 2014, Maputo, Mozambique 371 Research Application Summary pp: 371-375 AgroMarketDay Katusiime, L. 1 & Omiat, I. 1 1 Kampala, Uganda Corresponding

More information

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

More information

Contribution of the United Nations to the Improvement of Public Administration: A 60-year History

Contribution of the United Nations to the Improvement of Public Administration: A 60-year History Page 1 of 11 Contribution of the United Nations to the Improvement of Public Administration: A 60-year History A selected list of publications on Public Administration, Public Economics and Public Finance

More information

Ministère des Affaires Sociales et de la Santé, France

Ministère des Affaires Sociales et de la Santé, France Ministère des Affaires Sociales et de la Santé, France 1.1 Please indicate the type of organisation on behalf of which you are responding to this consultation: 1. Respondent Profile Public authorities

More information

Report to Rapport au: Council Conseil 9 December 2015 / 9 décembre 2015. Submitted on October 26, 2015 Soumis le 26 octobre 2015

Report to Rapport au: Council Conseil 9 December 2015 / 9 décembre 2015. Submitted on October 26, 2015 Soumis le 26 octobre 2015 1 Report to Rapport au: Council Conseil 9 December 2015 / 9 décembre 2015 Submitted on October 26, 2015 Soumis le 26 octobre 2015 Submitted by Soumis par: Susan Jones, Acting Deputy City Manager, City

More information

A strategy for cancer prevention and control research*

A strategy for cancer prevention and control research* Bulletin of the World Health Organization, 64 (1): 73-78 (1986) World Health Organization 1986 A strategy for cancer prevention and control research* PETER GREENWALD' & CARLOS E. CABAN2 Cancer is an important

More information

THE FRENCH STATUTORY AUDIT STATUTORY AUDITORS SERVING THE PUBLIC INTEREST

THE FRENCH STATUTORY AUDIT STATUTORY AUDITORS SERVING THE PUBLIC INTEREST THE FRENCH STATUTORY AUDIT STATUTORY AUDITORS SERVING THE PUBLIC INTEREST The President s editorial French statutory audit, the Commissariat aux Comptes, which was first created in 1863, has demonstrated

More information

Langages Orientés Objet Java

Langages Orientés Objet Java Langages Orientés Objet Java Exceptions Arnaud LANOIX Université Nancy 2 24 octobre 2006 Arnaud LANOIX (Université Nancy 2) Langages Orientés Objet Java 24 octobre 2006 1 / 32 Exemple public class Example

More information

site et appel d'offres

site et appel d'offres Définition des besoins et élaboration de l'avant-projet Publication par le client de l'offre (opération sur le externe) Start: 16/07/02 Finish: 16/07/02 ID: 1 Dur: 0 days site et appel d'offres Milestone

More information

IFMIS: A CASE FOR MALAWI A PAPER PRESENTED AT THE ICGFM WINTER CONFERENCE ON 2 3 RD DECEMBER, 2007 NT MNTHAMBALA

IFMIS: A CASE FOR MALAWI A PAPER PRESENTED AT THE ICGFM WINTER CONFERENCE ON 2 3 RD DECEMBER, 2007 NT MNTHAMBALA IFMIS: A CASE FOR MALAWI A PAPER PRESENTED AT THE ICGFM WINTER CONFERENCE ON 2 3 RD DECEMBER, 2007 By NT MNTHAMBALA DEPUTY ACCOUNTANT GENERAL Lilongwe, Malawi NOVEMBER 2007 By Accountant General- Malawi

More information

Holinger AG / Holinger Group Facts and Figures 2011. Holinger SA / Groupe Holinger Faits et chiffres 2011

Holinger AG / Holinger Group Facts and Figures 2011. Holinger SA / Groupe Holinger Faits et chiffres 2011 / Facts and Figures 211 / Groupe Holinger Faits et chiffres 211 A B C D E F G Progress of shareholders equity and share value Evolution des fonds propres et de la valeur de l action Financial statement

More information