Harmonization, Simplification, Modernization

一致化，简单化，现代化

World Bank世行

Loan department贷款局

Xi’an 2009西安2009

HARMONIZATION

一致化

Paris Declaration On Aid Effectiveness (2005)巴黎关于援助有效性的第二次高层论坛

• Ownership, Harmonisation, Alignment, Results and Mutual Accountability所有权，一致化，调准，结果和多边责任

• Implementing common arrangements and simplifying procedures执行共同的安排和简化程序

• Development partners actions should be more harmonized, transparent, and collectively effective 发展伙伴行动应该更加一致化，透明，和合力有效

Harmonization initiatives一致化的革新

• Working within country‟s own systems

在国家自己的系统里开展

• Harmonization of procedures between International Financial Institutions 国际金融机构间的程序一致化

SIMPLIFICATION

简单化

Changes 变化

• World Bank‟s disbursement procedures have been significantly updated over the last ten years 在过去十年间，世行的支付程序已经大大地进行了更新

• The goal has been to simplify procedures 目标一直是简化程序

• … at the same time as maintaining a strong fiduciary framework … 与此同时保持一个强有力的托管框架

Fiduciary Framework托管框架

The Three Legs

三大支架

• Procurement 采购

• Financial Management 财务管理

• Disbursement支付

Fiduciary Foundation托管的基础

• Expenditures must be for the project费用必须是为项目发生的

• Records must be maintained for all eligible expenditures所有合格费用的记录必须保存

• Regular financial reports must be prepared定期财务报告必须编报

• Financial reports must be audited every year. 财务报告必须年审

What’s New 新内容

• New Legal Agreements (July 2005)• 新的法律协议

• New Disbursement Letters (2005)• 新的支付信

• New Disbursement Guidelines (2006)新的支付指南

• Updated Disbursement Policy OP/BP 12.00 (March 2007) 更新的支付政策

What’s New 新内容

• New Disbursement Handbook (May 2006)新的支付手册

• Interim Financial Reports (IFRs) for documenting eligible expenditures (2005)中期财务报告用于记录合格费用

• Eligibility OP/BP 6.00 (April 2004)

• 合格性

• Decentralization (2003)下放

New Legal Agreements (2005)新的法律协议

• Most Disbursement Arrangements have been removed from the Loan Agreements and are now included in:多数支付安排从贷款协议中移出，现在包括在：

– Disbursement Letter支付信

– Disbursement Guidelines支付指南

– General Conditions 通则

• Disbursement Category schedule remains in the Loan Agreement支付类别计划表仍在贷款协议中

New Disbursement Letter (2006)新的支付信

• Project-specific disbursement arrangements项目特定的支付安排

• Additional detailed instructions and forms额外的具体的说明和表式

• Can be simply changed without amending the Loan agreements 可修改而不修订贷款协议

Disbursement Arrangements支付安排

Disbursement arrangements consist of:

支付安排包括

• Disbursement methods 支付方式

• Method of documentation of expenditures费用文件证据的方式

Disbursement methods支付方式

• Direct payments直接支付

• Reimbursements偿还支付

• Advances to Designated Accounts对指定账户的预付款

• Special Commitments特别承诺

Documentation of expenditures费用的文件证据

• Statement of Expenditures (SOE)

• 费用表

• Interim Financial Reports (IFR)中期财务报告

• Copies of documents for expenditures above SOE thresholds费用报表限额以上费用的证明文件的复印件

Disbursement Guidelines (2006)支付指南

• Standard terms and conditions related to disbursement arrangements for all projects适用于所有项目有关支付安排的标准条件和条款

– Disbursement Methods支付方式

– Withdrawal of Loan Proceeds 贷款资金提取

– Supporting Documentation 支持文件

– Designated Accounts 指定账户

– Advances 预付款

– Ineligible Expenditures 不合格费用

– Refunds 退款

Disbursement Guidelines支付指南

Example Advances预付款的例子

OLD老政策

• Advances up to 10% of project (limited to 5% in early phases) 预付款最高为项目的10% （前期限定在5%）

NEW 新政策

• Advances based on project needs linked to budgets and financial projections预付款基于项目的需要，与预算和财务预测相联系

Example Bank Accounts银行账户的例子

OLD老政策

• Each project must have a separate bank account每个项目必须有一个单独的银行账户

NEW新政策

• A Designated Account may be separate, may be pooled with the government, may be pooled with other partners一个指定账户可以是单独的，也可以和政府或其他伙伴的账户合并开立

New Disbursement Handbook (2006)新的支付手册

Eligibility Reforms (2004)合格性改革

• The Project is described in the Loan Agreement – Schedule 1 项目描述在贷款协议的进度表1

• Definition of eligible expenditures is now expanded to include all expenditures that are needed for the Project 合格费用的定义现在扩展到所有项目需要的费用

• New flexibility in setting up withdrawal categories in loan agreement贷款协议中的提款类别有新的灵活性

Loan decentralization (2003)贷款管理下放

1998 • all Disbursement staff based in Washington

HQ 所有支付人员都在华盛顿总行

2008• 70% of Disbursement staff decentralized

70%的支付人员下放• Beijing, Chennai, Manila, Hanoi, Jakarta,

Zagreb, Johannesburg, Brasilia 北京，清奈，马尼拉，河内，雅加达，萨格勒布，约翰内斯堡，巴西利亚

MODERNIZATION

现代化

What's New 新的进展

• Client Connection 客户联络网站 (2004)

• iLAP – new systems 新系统 (2008二月)

• eSignature pilot 电子签名试点 (2007十一月)

• e2380 New Disbursement forms 2380表－新的支付申请表格 (2007)

eForms (e2380)电子表格 (2380表网络版)

• The eForm (e2380) is the online version of the World Bank„s Withdrawal Application Form 2380. The Form 2380 replaces the Form 1903, Form 1903 A, and Form 1903 B。电子表格即世界银行提款申请表2380表的网络版。2380表替换1903表, 1903表A, 以及1903表B

• The eForm allows the preparation of the Withdrawal Application online through Client Connection 通过客户联络网站使用这个电站表格实现网上准备提款申请

eForms (e2380)电子表格 (2380表网络版)

• Available to all authorized users of Client Connection所有客户联络网站的授权用户均可使用

• Electronically complete in Client Connection with “smart help” 通过客户联络网站上的“智能帮助”在线完成

• Manually print/attach supporting documentation, obtain signatures, and send to Bank by mail or courier手工打印/附上支持文件，签字并邮寄或快递到世行

• LOA staff log the application from hardcopy and file in IRIS 贷款局的工作人员根据收到的申请录入并将其保存的电子系统中(IRIS)

eSignatures 电子签名

• Prepare e2380 withdrawal application on-line in Client Connection 通过客户联络网站在线准备2380表

• Scan and electronically attach supporting documentation 扫描并在线附加支持文件

• Authorized signatory signs electronically using secure technology 授权人运用安全技术使用电子签名

• E2380 and supporting documents sent electronically to World Bank 2380表网络版和支持文件在线传输到世界银行

Straight through processing一步到位审核处理

• Certain disbursement requests, below documentation thresholds, could be submitted electronically and, after IT system controls, be automatically disbursed within a few days of the request那些对文件要求低的支付申请，可以在线提交，并且经过IT系统控制，几天后自动支付。