Integrated Fiduciary Systems Assessment - Tamil Nadu Climate Resilient Urban Development Program

Jul 19, 2026

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Integrated Fiduciary Systems Assessment for the Tamil Nadu Climate Resilient Urban Development Program evaluates fiduciary risks and identifies key risk areas affecting planning, budgeting, procurement, internal controls, auditing, and disbursement arrangements. It defines the program scope and boundary, including program expenditure framework and technical assistance (TA) spending, and reviews public financial management systems across fund flow, accounting, financial reporting, and e-procurement. The assessment also summarizes result areas and DLI, governance and anticorruption measures, capacity and staffing, and an action plan with key performance indicators.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages61

Reading Time2 h 34 min

AccessFree to download

Section 1. Integrated Fiduciary Systems Assessment (IFSA)

Fiduciary Risk Assessment – Conclusion

Scope of IFSA

Key risks and mitigation measures

Procurement Exclusions

Section 2. Scope and Program Boundary

Implementation Arrangements

Program Boundary and Program Expenditure Framework

TA Expenditure

Result Areas and DLI

Section 3. Review of Public Financial Management Systems

Planning and Budgeting

Budget Execution

Internal Controls and Internal audit

External Audit

Procurement and Financial Management Capacity – Staffing

Program Governance and Anticorruption Arrangements

Disbursement Arrangements

Implementation Support

Key Performance Indicators

Action Plan

Public Disclosure Authorized Public Disclosure Authorized DOCUMENT OF THE WORLD BANK FOR OFFICIAL USE ONLY Integrated Fiduciary Systems Assessment Tamil Nadu Climate Resilient Urban Development Program (P179189) (Program-for-Results and Technical Assistance IPF) INDIA: November 2023 Prepared by The World Bank This document is an official use document and will be made public along with the PAD. Currency table INR 1 Lakh = INR 100,000 = INR Hundred Thousand INR 10 Lakhs = INR 1 million INR 100 Lakhs = INR 10 million = INR 1 Crore 1 US$ = INR 82 1US$ = JPY 150.6853333 1 JPY = 0.544 INR 1 INR = 1.8376 JPY The IFSA uses US$ through out the document for the ease of understanding. As the client has requested for loan in Japanese Yen, it is used only in those cases where these amounts correspond to legal documents to maintain consistency. Amounts in USD is equivalent to Indian Rupees in which the client undertakes the transactions. Table of Contents Section 1. Integrated Fiduciary Systems Assessment (IFSA) ...................................................................................7 1. 1 Fiduciary Risk Assessment – Conclusion ...................................................................................................7 1. 2 Scope of IFSA ..............................................................................................................................................8 1. 3 Key risks and mitigation measures............................................................................................................9 1. 4 Procurement Exclusions ......................................................................................................................... 12 Section 2. Scope and Program Boundary ............................................................................................................. 14 2. 1 Implementation Arrangements.............................................................................................................. 14 2. 2 Program Boundary and Program Expenditure Framework................................................................... 16 2. 3 TA Expenditure........................................................................................................................................ 20 2. 4 Result Areas and DLI ............................................................................................................................... 20 Section 3. Review of Public Financial Management Systems .............................................................................. 21 3. 1 Planning and Budgeting .......................................................................................................................... 22 3.1.1 Adequacy of budget:.............................................................................................................................. 22 3.1.1.1 Budget at state level........................................................................................................................... 22 3.1.1.2 Sector level budget ............................................................................................................................. 24 3.1.1.3 Absorption capacity ............................................................................................................................ 25 3.1.2 Planning and Budget Preparation......................................................................................................... 28 3.1.3 Procurement profile of the Program ..................................................................................................... 31 3. 2 Budget Execution .................................................................................................................................... 31 3.2.1 Fund Flow ......................................................................................

FAQs

What is the purpose of the IFSA in this program?

The IFSA evaluates fiduciary risks and reviews public financial management systems relevant to the program’s planning, budgeting, procurement, controls, auditing, and disbursement arrangements.

What scope elements are covered under the program boundary?

The document covers implementation arrangements, the program boundary and expenditure framework (including TA expenditure), and defines result areas and DLI.

How does the assessment address procurement and financial management?

It analyzes procurement exclusions and procurement systems, including e-procurement, contract management, and procurement-related processes, alongside accounting systems, financial reporting, and staffing capacity.

Jul 19, 2026

Upload by Oliver