Interim Evaluation of the Status of Public Finance Management in the Mozambican Ministry of Health
The general objective of this assignment was the independent evaluation of the state of Public Financial Management (PFM) and accounting practices and its progress from 2011 until this date in the Mozambican Ministry of Health (MISAU).
In order to achieve this objective, the following specific objectives were defined:
• Improve the understanding of the current scope and scale of issues highlighted through previous audits and reviews;
• Assess the level of compliance to and progress toward agreed improvement actions, especially on what constitute minimal standards;
• Independently assess whether measures taken by MISAU are appropriate and sufficient to have significantly improved the financial management, archiving & accounting, asset management, procurement procedures, and institutional arrangements in comparison with the status observed in 2011-2012;
• Obtain recommendations for any amendment deemed appropriate to existing sector PFM-related plans based on findings and follow-up of previously adopted recommendations;
• Obtain recommendations for the way forward for MISAU to strengthen capacity in PFM.