Financial Management Information Systems
A WORLD BANK STUDY
Financial Management Information Systems
25 YEARS OF WORLD BANK EXPERIENCE ON WHAT WORKS AND WHAT DOESN'T
Cem Dener Joanna Alexandra Watkins William Leslie Dorotinsky
WORLD BANK STUDY
Financial Management Information Systems
25 Years of World Bank Experience on What Works and What Doesn't
? 2011 The International Bank for Reconstruction and Development / The World Bank 1818 H Street NW Washington DC 20433 Telephone: 202-473-1000 Internet:
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ISBN: 978-0-8213-8750-4 eISBN: 978-0-8213-8753-5 DOI: 10.1596/878-0-8213-8750-4
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Contents
Abbreviations .......................................................................................................................... vii Acknowledgments ....................................................................................................................ix Preface .........................................................................................................................................xi Executive Summary ............................................................................................................... xiii 1. Introduction ............................................................................................................................ 1
Denitions ............................................................................................................................ 3 Methodology ........................................................................................................................ 4 2. Descriptive Data Analysis.................................................................................................... 7 Duration................................................................................................................................ 7 Regional Distribution.......................................................................................................... 9 Project Characteristics....................................................................................................... 10 Objectives............................................................................................................................ 12 Scope.................................................................................................................................... 13 Project Funding.................................................................................................................. 14 Lending Instruments......................................................................................................... 16 Cost of FMIS ICT Solutions.............................................................................................. 18 Information and Communication Technology Solutions ............................................ 21 Procurement Packages and Contracts Signed............................................................... 23 Implementation Resources............................................................................................... 25 Disbursement Rates........................................................................................................... 26 Regional Variation in Design and Implementation...................................................... 29 3. Project Performance............................................................................................................. 31 ICR Ratings......................................................................................................................... 31 IEG Ratings......................................................................................................................... 33 Operational Status ............................................................................................................. 35 Preparation Approaches................................................................................................... 36 Success Factors................................................................................................................... 39 Failure Factors.................................................................................................................... 42 Paerns................................................................................................................................ 42 Comparisons to the Private Sector.................................................................................. 47 4. Case Studies .......................................................................................................................... 51 Mongolia............................................................................................................................. 52 Turkey ................................................................................................................................. 55 Albania ................................................................................................................................ 58
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iv
Contents
Guatemala........................................................................................................................... 61 Pakistan ............................................................................................................................... 63
5. Conclusions........................................................................................................................... 67
Findings .............................................................................................................................. 67 Prerequisites ....................................................................................................................... 70 Recommendations ............................................................................................................. 72 Concluding Remarks ........................................................................................................ 79
Appendixes................................................................................................................................ 83
Appendix A. References ................................................................................................... 85 Appendix B. Checklist for the Teams Involved in FMIS Project Design ................... 87 Appendix C. Use of Electronic Payment Systems and Digital Signature in
FMIS Projects .............................................................................................................. 95 Appendix D. Procurement Options for the Implementation of FMIS Solutions ... 103 Appendix E. Progressive Development of FMIS in Guatemala and Nicaragua .... 107 Appendix F. Projects in IDA Countries ........................................................................ 115 Appendix G. Project Disbursement Proles by Region............................................. 117 Appendix H. Good Practice FMIS Indicators for Project Teams .............................. 131 Appendix I. FMIS Project Timelines (1984?2010) ....................................................... 135 Appendix J. Treasury/FMIS Projects in ECA Region.................................................. 139 Appendix K. Operational Status of FMIS Projects in 51 Countries.......................... 141 Appendix L. Implementation Status of All Projects Included in the FMIS
Database (August 2010) .......................................................................................... 143 Appendix M. FMIS Data Mapper ................................................................................. 153
Tables Table 1.1. Coding of FMIS Project Components .....................................................................5 Table 2.1. Funding and ICT Costs of FMIS Projects .............................................................15 Table 2.2. Regional Distribution of Completed FMIS Project Funding and
ICT Costs.............................................................................................................................15 Table 2.3. Regional Distribution of the Type of T/F ASW Solutions ..................................23 Table 2.4. Regional Variations in Restructuring and Extension of
Completed Projects ...........................................................................................................28 Table 2.5. Regional Variation of FMIS Implementation Approach ....................................29 Table 3.1. Denitions of ICR Ratings......................................................................................32 Table 3.2. FMIS Project Preparation Approach in 55 Completed Projects ........................37 Table 3.3. FMIS Project Preparation Approach in 32 Active Projects ................................40 Table 3.4. Success Factors Observed in Completed FMIS Projects ....................................42 Table 3.5. Failure Factors Observed in Completed FMIS Projects .....................................43 Table 4.1. ICR and IEG Ratings of the FMIS Project in Mongolia ......................................52 Table 4.2. ICR and IEG Ratings of the PFMP Project in Turkey .........................................56 Table 4.3. ICR and IEG Ratings of the Treasury Project in Albania ................................... 58
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