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HIPC Assessments

2005 Board Paper

In the summer of 2000, Bank and Fund Board's asked management to explore how the use of resources released through HIPC debt relief would be monitored. Management turned to the Joint Implementation Committee (JIC), a Bank-Fund committee for implementing debt relief. The JIC turned to IMF Fiscal Affairs Department (FAD) and World Bank Public Sector Group staff.

Staff developed a strategy note exploring the analytical underpinnings of the approach. The main elements are: (i) countries are responsible for tracking use of HIPC resources. The role of the Bank and Fund are to assist countries to develop the capacity to track spending; (ii) given fungibility of resources, all spending should be tracked, not only HIPC debt relief resources; (iii) a condition of HIPC debt relief is that resources will be additive to existing spending, and for poverty-reducing spending [country defined via the poverty reduction strategy paper (PRSP)]; (iv) in this context, institutional funds are not a preferred financing model.

March 2001 Board Paper

In the summer and fall of 2000, the assessment was applied in 24 countries as a desk assessment, bringing together World Bank and Fund country economists/teams. This work culminated in the March 27, 2001, joint Bank-Fund Board paper entitled "Tracking of Poverty-Reducing Public Spending in Heavily Indebted Poor Countries (HIPCs)." IMF SM/01/16, Revision 1, March 28, 2001; and World Bank March 30, 2001, IDA\SECM2001-51\1.

March 2002 Board Paper

Throughout 2001, Bank and Fund staff fielded missions to the 24 countries, culminating in the March 22, 2002, Bank-Fund Board paper entitled "Actions to Strengthen the Tracking of Poverty-Reducing Public Spending in Heavily Indebted Poor Countries (HIPCs)." A Background paper accompanied the March 22, 2002, Board Paper that provided summaries of the Assessment and Action Plan's for each of the countries.

March 2003 Board Paper

In 2003, the Bank and Fund were asked to prepare an update on the progress in implementing the action plans for the HIPCs. The action plans relate to the 15 benchmarks reported in the February 2002 Board paper. The benchmarks established are a useful set of indicators for tracking overall PEM system performance. This update entitled, "Update on Implementation of Action Plans to Strengthen Capacity of HIPCs to Track Poverty-Reducing Public Spending," is based on information for 21 countries and was prepared by Bank/Fund staff in consultation with country authorities using standardized formats.

2003-2004 Reassessments

Bank and Fund staff have undertaken to update the assessments of the 24 HIPCs and 4 additional countries in 2003 and 2004, in preparation for another Board paper in Fall 2004. New guidance was issued for preparing the assessments. In this round, countries are being asked to permit publication of their final 2004 AAP reports, and as these become available they will be posted here.

2004 Completed AAPs

Burkina Faso
   English [PDF947K] | French [PDF 904K]
Democratic Republic of Congo (French) 
Ghana [PDF 857K]
   English | French
Honduras FMIS 
Niger [French]
Sao Tome [French] 
Sierra Leone 
Zambia [PDF 324K]

Public Expenditure Management AAP Indicators

HIPC indicators Guidance
Guidance French 
Country Tables 1-4 
Guidance in Spanish

Previous Country Assessment and Action Plans (AAPs) [01-03] - "The following final assessments and action plans of HIPC public expenditure management systems are the outcome of collaboration among World Bank, IMF and country authorities." (All documents below are PDFs. English versions have been translated.)

   (English, 246K ) (French, 259K)
Bolivia (English, 147K)
Burkina (French, 225K)
Cameroon (French, 73K)
Chad (French, 61K)
Ethiopia (English, 104K)
Gambia (English, 187K)
Ghana (English, 156K)
Guinea (French, 84K)
Guyana (English, 57K)
Honduras (English, 177K)
Madagascar (French, 80K)
Malawi (English, 270K)  
   (English, 204K ) (French, 203K)  
   (English, 243K) (French, 244K)
Mozambique (English, PDF 17K)
Nicaragua (English, 242K)
Niger (French, PDF 71K)
Rwanda (English, 244K)
Sao Tome (French, 92K)
Senegal (French, 295K)
Tanzania (English, 344K)
Uganda (English. 90K)
Zambia (English, 199K)

2005 Board Paper