Having a better understanding of Indonesia's public financial
management systems will be helpful and useful to project teams and
consultants who will process and implement ADB-funded projects in
the country. Foreign aid to Indonesia takes the form of loans or
grants. The loans can be made either to the government or to
state-owned enterprises with a guarantee from the government. This
report documents Indonesia's financial management systems covering
budgeting, funds flow monitoring and analysis, accounting and
reporting, and auditing. It also provides insights into the quality
of internal control systems, staff capacity, and information
technology structure. The intent is to provide project teams and
consultants with a better understanding of financial management
systems during project preparation. Find out how high-quality
financial management assessments support project implementation
through the identification of key risks and enabling the
implementation of mitigating actions and reforms.
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