The World Bank Albania-Enhancing Quality of Financial Reporting (EQ-FINREP) (P152567)
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- Norah Leonard
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1 EUROPE AND CENTRAL ASIA Albania Governance Global Practice Recipient Executed Activities Investment Project Financing FY 2015 Seq No: 2 ARCHIVED on 17-Oct-2017 ISR29727 Implementing Agencies: Key Dates Key Project Dates Bank Approval Date:17-Mar-2015 Original Closing Date:30-Jun-2017 Project Development Objectives Effectiveness Date:29-Sep-2015 Revised Closing Date:31-Dec-2019 Project Development Objective (from Project Appraisal Document) The proposed Project Development Objective (PDO) of this project is to improve the implementation of good quality financial reporting by focusing on capacity building for the accountancy and audit professions, improving public availability of companies financial information, and improved monitoring and evaluation by regulators of the quality of financial reporting. Has the Project Development Objective been changed since Board Approval of the Project Objective? No PHRPDODEL Components Name Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Satisfactory Implementation Status and Key Decisions Overall, the progress of the project implementation is satisfactory. The beneficiaries, under the Ministry of Finance leadership have substantially advanced in preparing Terms of References, and started implementation under the three major components of the project. Authorities need to design and launch public awareness activities for project and reform activities, update the Country Action Plan for corporate financial reporting reforms, and progress on preparing for the next stage of financial reporting reform that needs substantial lead time to prepare and secure funding. The National Accounting Council has prepared a set of new amendments to the accounting law, which were extensively discussed with the World 10/17/2017 Page 1 of 5
2 Bank expert team. The final version of the draft law is expected to be distributed soon by the MoF for comments to various stakeholders, and upon inclusion of comments submit the draft law for approval in the Government and subsequently in the Parliament. Also, the amendments to Audit law were adopted by Parliament in April 2017, paving the pay for implementation of activities under enforcement component related to audit public oversight. Risks Overall Risk Rating Risk Category Rating at Approval Previous Rating Current Rating Overall -- Moderate Moderate Results Project Development Objective Indicators (1) Strengthened capacity of universities and professional institutions to make use of the updated modernized curricula and enhanced understanding and application of national accounting and internatio (Text, Custom) Value weak capacity Q-ty improved (2). Increased technical capacity of Public Oversight Board to lead and oversee the performance of the quality assurance system for the audit profession; Improved capacity of financial regulators in m (Text, Custom) Value weak POB POB effective (3) The National Registration Centre is able to provide reliable, timely and easy access to the public the submitted financial reports of companies (Text, Custom) Value no online acc online access 10/17/2017 Page 2 of 5
3 PHINDIRITBL PHINDIRITBL (4) Improved reform management capacity the National Steering Committee and the Ministry of Finance (Text, Custom) Value Limited capac improved capa Overall Comments Intermediate Results Indicators More than 300 accounting professionals and trainers trained on NAS and IFRS (Number, Custom) Value The number of trainers and tax officials trained on NAS and IFRS (at least 50) (Amount(USD), Custom) Value /17/2017 Page 3 of 5
4 PHINDIRITBL The number of auditors trained on ISAs, and other standards and on quality assurance system. At least 100 auditors to be trained (Number, Custom) Value Overall Comments Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed Disbursed P TF Effective USD % Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P TF Effective 11-Jun Aug Sep Jun Dec-2019 Cumulative Disbursements 10/17/2017 Page 4 of 5
5 Restructuring History Level 2 Approved on 19-Aug-2016 Related Project(s) There are no related projects. 10/17/2017 Page 5 of 5
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