eBook

Public expenditure management and financial accountability in Niger

Bank, World

2005

Overview

Effective, efficient and transparent management of public resources is particularly important in a poor country like Niger. This study shows how difficult it is for Niger to significantly change its expenditure composition in a short time span. A narrow and volatile domestic resource base, heavy dependence on aid, and a large share of pre-determined expenditures such as external debt payments are important factors behind this lack of flexibility. There are ways, though, to create space in the budget for increasing public spending on priority sectors. The study identifies a number of measures in this regard, such as increasing domestic revenues, more realistic and conservative budgeting, strengthening cash management, controlling the wage bill, prudent borrowing and attracting higher external financing for recurrent costs in priority sectors. The study also shows that enhancing the efficiency and transparency of public spending is as important as increasing spending for PRS priority sectors. It thoroughly assesses public management systems in Niger and presents an action plan, jointly elaborated by the Government and its main external partners, to address the main challenges in this area. This action plan contains a priority set of measures to improve budget preparation, execution as well as internal and external oversight.

• Publisher: World Bank,World Bank Publications,The World Bank,Washington, DC
• Subject: ACCOUNTING / ACCOUNTING PRACTICES / ANALYTICAL WORK / AUDITS / AUTONOMY / BANQUE CENTRALE DES ETATS DE L'AFRIQUE DE L'OUEST / BASIC EDUCATION / BORROWING / BUDGET ALLOCATION / BUDGET ALLOCATIONS / BUDGET CHOICES / BUDGET CLASSIFICATION / BUDGET DIRECTORATE / BUDGET DISCIPLINE / BUDGET EXECUTION / BUDGET LAW / BUDGET MANAGEMENT / BUDGET OUTCOMES / BUDGET PREPARATION / BUDGET PREPARATION PROCESS / BUDGET PROCESS / BUDGET PROCESSES / BUDGET PROPOSALS / BUDGET REVIEW / BUDGET SUPPORT / BUDGET TRANSACTIONS / CAPITAL EXPENDITURES / CASH MANAGEMENT / CASH RATIONING / CENTRAL BANK / CENTRAL GOVERNMENT / CIVIL SERVICE / CIVIL SERVICE REFORM / CIVIL SOCIETY / CONCESSIONAL TERMS / CURRENCY UNIT / DEBT / DEBT MANAGEMENT / DEBT RELIEF / DEBT SERVICE / DEBT SUSTAINABILITY / DECONCENTRATION / DEVELOPMENT AID / DEVELOPMENT GOALS / DEVELOPMENT ORGANIZATION / DEVELOPMENT PARTNERS / DEVELOPMENT STRATEGY / DOMESTIC REVENUE / DONOR ASSISTANCE / DONOR COMMUNITY / ECONOMIC ACTIVITY / ECONOMIC COOPERATION / ECONOMIC GROWTH / ECONOMIC MANAGEMENT / ECONOMIC PERFORMANCE / ECONOMIC STRUCTURE / ELECTRICITY / EXCHANGE RATE / EXOGENOUS FACTORS / EXPENDITURE ALLOCATIONS / EXPENDITURE CATEGORY / EXPENDITURE CONTROLS / EXPENDITURE DATA / Expenditures, Public / Expenditures, Public -- Niger / EXTERNAL AUDIT / EXTERNAL AUDITS / EXTERNAL DEBT / EXTERNAL FINANCING / FINANCE COMMITTEE / FINANCE MINISTRIES / Finance, Public / Finance, Public -- Niger / Finance, Public -- Niger -- Accounting / FINANCIAL ACCOUNTABILITY / FINANCIAL ASSETS / FINANCIAL CONTROL / FINANCIAL CONTROLLERS / FINANCIAL CONTROLS / FINANCIAL INFORMATION / FINANCIAL INFORMATION SYSTEMS / FINANCIAL MANAGEMENT / FINANCIAL MANAGEMENT INFORMATION / FINANCIAL MANAGEMENT INFORMATION SYSTEM / FINANCIAL MANAGEMENT SYSTEM / FISCAL BALANCE / FISCAL DEFICITS / FISCAL DISCIPLINE / FISCAL MANAGEMENT / FISCAL PERFORMANCE / FLOW OF EXPENDITURE / GOVERNMENT ACCOUNTS / GOVERNMENT BUDGET / GOVERNMENT EMPLOYEES / GOVERNMENT EXPENDITURES / GOVERNMENT FINANCE / GROSS DOMESTIC PRODUCT / Haushaltsplanung / HEALTH CENTER / HEALTH EXPENDITURES / HEALTH SERVICES / HEALTH SURVEY / HOUSEHOLD SURVEY / HUMAN DEVELOPMENT / HUMAN RESOURCE MANAGEMENT / INCOME / INFLATION / INFORMAL ACTIVITIES / INFORMAL SECTORS / INSTITUTIONAL PERFORMANCE / INTERNAL AUDIT / INVENTORY / ISLAMIC DEVELOPMENT BANK / JUDICIAL OVERSIGHT / LAWS / LICENSES / LIVING CONDITIONS / LONG TERM / MACROECONOMIC FRAMEWORK / MEDIUM-TERM EXPENDITURE FRAMEWORK / MINISTRY OF FINANCE / NATIONAL INSTITUTIONS / NATURAL RESOURCES / Niger / PAYMENTS ARREARS / POLICY STATEMENT / POOR COUNTRIES / POVERTY IMPACT / POVERTY LINE / POVERTY REDUCTION / POVERTY REDUCTION STRATEGY / PRESENT VALUE / PRIMARY EDUCATION / PRIMARY SCHOOL / PRIVATE SECTOR / PRODUCTIVITY / PROVISIONS / PUBLIC / PUBLIC ACCOUNTS / PUBLIC ENTERPRISES / PUBLIC EXPENDITURE / PUBLIC EXPENDITURE ADJUSTMENT / PUBLIC EXPENDITURE MANAGEMENT / PUBLIC EXPENDITURE PLANNING / PUBLIC EXPENDITURE REVIEW / PUBLIC EXPENDITURE REVIEWS / PUBLIC EXPENDITURE TRACKING / PUBLIC EXPENDITURE TRACKING SURVEY / PUBLIC EXPENDITURES / PUBLIC FINANCE / PUBLIC FINANCE MANAGEMENT / PUBLIC FINANCES / PUBLIC HEALTH / PUBLIC INVESTMENT / PUBLIC RESOURCES / PUBLIC SECTOR / PUBLIC SERVICE / PUBLIC SPENDING / PUBLIC WORKS / RECURRENT COSTS / RECURRENT EXPENDITURES / RESEARCH INSTITUTE / RESOURCE ALLOCATION / REVENUE MOBILIZATION / ROADS / RURAL AREAS / SAHARA / SAVINGS / SECTOR POLICY / SECTORAL ALLOCATIONS / SOCIAL DEVELOPMENT / SOCIAL GROUPS / SOCIAL SERVICES / SUB-SAHARAN AFRICA / SUBSIDIARY / SUSTAINABILITY ANALYSIS / SUSTAINABLE DEVELOPMENT / TAX / TAX ADMINISTRATION / TAX BASE / TAX COLLECTION / TECHNICAL SUPPORT / TRANSPARENCY / TRANSPORT / TREASURY / TREASURY OPERATIONS / URBAN AREAS / WAGES / Öffentliche Ausgaben / Öffentliches Rechnungswesen
• ISBN: 0821363662, 9780821363669, 9780821363676, 0821363670