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Boadway, R., forthcoming, “Revenue Assignment,” in R. Boadway and A. Shah, forthcoming, Fiscal Federalism: Principles and Practices, The World Bank.
Platteau, J-P., 2004, “Community-based Development in the Context of Within-Group Heterogeneity,” in F. Bourgiugnon and B. Pleskovic, eds., Accelerating Development, World Bank.
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The authors are respectively from the International Monetary Fund; Queen’s University, Canada; the University of Turin, Italy; the World Bank and Urban Institute, Washington; and formerly the Commonwealth Grants Commission, Australia. The forward-looking proposals (summarized in the Appendix) were developed by Iraqi officials in their personal capacities and do not necessarily reflect views of the Iraqi authorities. Helpful comments were received from Lorenzo Perez, Jenny Litvack, and Dana Weist. The logistic support of the IMF’s Middle East Technical Assistance Center is also gratefully acknowledged.
A series of papers were presented at the meeting prepared by each of the authors and by Shanta Devarajan (World Bank) and Richard Allen (World Bank).
See CPA, Interim Law of Administration for the State of Iraq, March 8, 2004.
The civil service is managed in accordance with central government regulations.
With the exception of local staff hired by offices of governors.
A similar pattern has been observed in recent years in Nigeria. In countries such as Colombia and Bolivia, the education function has been devolved to the municipal level, but the teachers continue to be hired and paid by higher levels—leading to incomplete responsibility and ineffective service delivery. In South Africa, the education function is assigned to provinces and not the municipal level.
With the loss of records following the fall of the Baath regime, there has been some difficulty in establishing an accurate baseline of the actual numbers of public employees. The authorities are undertaking a census of employees at the present time, and the World Bank is assisting with aspects related to the payroll and civil service reform.
The MOP remains responsible for the follow-up of projects.
Limited accounting functions are carried out by treasury officials at the qada (city or district) level and at the nahia (village) level. At the lowest level, the treasury official receives cash and makes payments, keeping a daily record of transactions (according to the established budget classification). Monthly revenues and spending records are aggregated at the governorate level.
The World Bank is initiating a full assessment and reform program in this area.
These are being supported by the World Bank and the UNDP.
For example by the Constitution of the State of Iraq and, if a federal structure is chosen, by the constituting regions or provinces.
There was no discussion of whether or not the current boundaries of any governorates would be redrawn.
A joint Bank-Fund mission made a diagnostic assessment of the reform steps needed in this area in February 2005.