Democratic Republic of Congo - Public Expenditure Review (Vol. 1 of 2) : Executive Summary

This report is based on the work carried out during the second half of 2002 in close collaboration with the Democratic Republic of Congo (DRC) government. It is part of a full range of efforts undertaken since July 2001 by the World Bank and the In...

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Main Author: World Bank
Format: Public Expenditure Review
Language:English
en_US
Published: Washington, DC 2013
Subjects:
TAX
Online Access:http://documents.worldbank.org/curated/en/2006/06/16215629/democratic-republic-congo-public-expenditure-review-vol-1-2-executive-summary
http://hdl.handle.net/10986/12332
id okr-10986-12332
recordtype oai_dc
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic ACCOUNTING
ACCOUNTING FRAMEWORK
ADMINISTRATIVE CLASSIFICATION
ADMINISTRATIVE FRAMEWORK
ADMINISTRATIVE REFORM
ALLOCATION
ALLOCATION OF GOVERNMENT RESOURCES
ANNUAL BUDGET
APPROPRIATION
ARREARS
BENEFICIARY
BUDGET ALLOCATION
BUDGET ALLOCATIONS
BUDGET CLASSIFICATION
BUDGET DOES
BUDGET EXECUTION
BUDGET EXPENDITURE
BUDGET FRAMEWORK
BUDGET MONITORING
BUDGET OPERATIONS
BUDGET PREPARATION
BUDGET PROCESS
BUDGET REFORM
BUDGET RESOURCES
BUDGET SUPPORT
BUDGET SYSTEM
BUDGET TRANSFERS
BUDGETING
CAPACITY BUILDING
CAPITAL EXPENDITURES
CASH FLOW
CASH MANAGEMENT
CASH PLAN
CENTRAL BANK
CENTRAL GOVERNMENT
CHART OF ACCOUNTS
CIVIL SERVANTS
CIVIL SERVICE
CLASSIFICATION OF EXPENDITURES
CORRUPTION
COST ESTIMATES
COUNTRY PROCUREMENT
COUNTRY PROCUREMENT ASSESSMENT
CREDITORS
DATA ENTRY
DEBT
DEBT SERVICE
DECENTRALIZATION
DECENTRALIZATION OF MANAGEMENT
DECISION-MAKING
DIRECT FINANCIAL SUPPORT
DISBURSEMENTS
ECONOMIC POLICY
ECONOMIC RECOVERY
EMPLOYEE
ENROLLMENT
EQUIPMENT
EXPENDITURE MANAGEMENT SYSTEM
EXPENDITURE PROCESS
EXPENDITURE TRACKING
EXPENDITURES
EXTERNAL AID
EXTERNAL FUNDING
FAMILIES
FINANCIAL ASSISTANCE
FINANCIAL CAPACITIES
FINANCIAL CAPACITY
FINANCIAL FLOWS
FINANCIAL MANAGEMENT
FINANCIAL MANAGEMENT PROCEDURES
FINANCIAL OPERATIONS
FINANCIAL RESOURCES
FINANCIAL SUPPORT
FINANCIAL TRANSFERS
FISCAL POLICY
FISCAL REVENUE
FISCAL YEARS
FIXED RATE
FOREIGN INVESTMENTS
FUNDING SOURCES
GOVERNANCE ISSUES
GOVERNMENT ACCOUNTING
GOVERNMENT BUDGET
GOVERNMENT EMPLOYEES
GOVERNMENT SPENDING
GOVERNMENT STRUCTURES
HEALTH CARE
HEALTH CENTERS
HEALTH SECTOR
HOUSEHOLDS
HUMAN RESOURCE
HUMAN RESOURCES
INCOME
INFORMATION SYSTEM
INFORMATION SYSTEMS
INFRASTRUCTURE SECTOR
INSTALLMENT
INSTALLMENTS
INSTITUTIONAL REFORM
INSTITUTIONAL REFORMS
INSTITUTIONAL STRUCTURE
INSTITUTIONAL SUPPORT
INTERNAL AUDIT
INVENTORIES
LEVIES
LEVY
LOCAL GOVERNMENTS
LOCAL LEVEL
LOCAL SPENDING
MACROECONOMIC FRAMEWORK
MAINTENANCE BUDGET
MEDIUM-TERM EXPENDITURE
MEDIUM-TERM EXPENDITURE FRAMEWORK
MINISTRIES OF FINANCE
MINISTRY OF BUDGET
MINISTRY OF FINANCE
MISMANAGEMENT
MONETARY FUND
MONITOR PERFORMANCE
MULTIYEAR PROJECTIONS
NATIONAL ACCOUNTS
NATIONAL BUDGET
OVERSIGHT FUNCTION
PAYMENT OF WAGES
PERFORMANCE CONTRACTS
PORTFOLIO
PORTS
POVERTY FUND
POVERTY REDUCING
POVERTY REDUCTION
PROVINCIAL GOVERNMENT
PROVINCIAL LEVEL
PROVINCIAL LEVELS
PUBLIC
PUBLIC ADMINISTRATION
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE MANAGEMENT
PUBLIC EXPENDITURE MANAGEMENT SYSTEM
PUBLIC EXPENDITURE REFORM
PUBLIC EXPENDITURE REVIEW
PUBLIC EXPENDITURES
PUBLIC FINANCE
PUBLIC FINANCE MANAGEMENT
PUBLIC FINANCES
PUBLIC FUNDING
PUBLIC HEALTH
PUBLIC RESOURCES
PUBLIC SERVICE
PUBLIC SERVICE DELIVERY
PUBLIC SPENDING
PUBLIC WORKS
QUALITY OF SERVICES
RECEIPTS
RESOURCE MANAGEMENT
RETURN
ROAD MAINTENANCE
ROADS
SALARY PAYMENTS
SAVINGS
SECTOR MINISTRIES
SECTOR POLICY
SETTLEMENT
SPECIAL ACCOUNT
STRENGTHENING BUDGET MANAGEMENT
SUPERVISORY AUTHORITY
SWAP
TAX
TAX SYSTEM
TAXATION
TECHNICAL ASSISTANCE
TOTAL EXPENDITURE
TOTAL SPENDING
TRANSPARENCY
TRANSPARENT FASHION
TRANSPORTATION INFRASTRUCTURE
TRANSPORTATION SERVICES
TREASURY
TREASURY DIRECTORATE
URBAN AREAS
USER FEE
VILLAGES
WAGE EXPENDITURE
WAGE EXPENDITURES
spellingShingle ACCOUNTING
ACCOUNTING FRAMEWORK
ADMINISTRATIVE CLASSIFICATION
ADMINISTRATIVE FRAMEWORK
ADMINISTRATIVE REFORM
ALLOCATION
ALLOCATION OF GOVERNMENT RESOURCES
ANNUAL BUDGET
APPROPRIATION
ARREARS
BENEFICIARY
BUDGET ALLOCATION
BUDGET ALLOCATIONS
BUDGET CLASSIFICATION
BUDGET DOES
BUDGET EXECUTION
BUDGET EXPENDITURE
BUDGET FRAMEWORK
BUDGET MONITORING
BUDGET OPERATIONS
BUDGET PREPARATION
BUDGET PROCESS
BUDGET REFORM
BUDGET RESOURCES
BUDGET SUPPORT
BUDGET SYSTEM
BUDGET TRANSFERS
BUDGETING
CAPACITY BUILDING
CAPITAL EXPENDITURES
CASH FLOW
CASH MANAGEMENT
CASH PLAN
CENTRAL BANK
CENTRAL GOVERNMENT
CHART OF ACCOUNTS
CIVIL SERVANTS
CIVIL SERVICE
CLASSIFICATION OF EXPENDITURES
CORRUPTION
COST ESTIMATES
COUNTRY PROCUREMENT
COUNTRY PROCUREMENT ASSESSMENT
CREDITORS
DATA ENTRY
DEBT
DEBT SERVICE
DECENTRALIZATION
DECENTRALIZATION OF MANAGEMENT
DECISION-MAKING
DIRECT FINANCIAL SUPPORT
DISBURSEMENTS
ECONOMIC POLICY
ECONOMIC RECOVERY
EMPLOYEE
ENROLLMENT
EQUIPMENT
EXPENDITURE MANAGEMENT SYSTEM
EXPENDITURE PROCESS
EXPENDITURE TRACKING
EXPENDITURES
EXTERNAL AID
EXTERNAL FUNDING
FAMILIES
FINANCIAL ASSISTANCE
FINANCIAL CAPACITIES
FINANCIAL CAPACITY
FINANCIAL FLOWS
FINANCIAL MANAGEMENT
FINANCIAL MANAGEMENT PROCEDURES
FINANCIAL OPERATIONS
FINANCIAL RESOURCES
FINANCIAL SUPPORT
FINANCIAL TRANSFERS
FISCAL POLICY
FISCAL REVENUE
FISCAL YEARS
FIXED RATE
FOREIGN INVESTMENTS
FUNDING SOURCES
GOVERNANCE ISSUES
GOVERNMENT ACCOUNTING
GOVERNMENT BUDGET
GOVERNMENT EMPLOYEES
GOVERNMENT SPENDING
GOVERNMENT STRUCTURES
HEALTH CARE
HEALTH CENTERS
HEALTH SECTOR
HOUSEHOLDS
HUMAN RESOURCE
HUMAN RESOURCES
INCOME
INFORMATION SYSTEM
INFORMATION SYSTEMS
INFRASTRUCTURE SECTOR
INSTALLMENT
INSTALLMENTS
INSTITUTIONAL REFORM
INSTITUTIONAL REFORMS
INSTITUTIONAL STRUCTURE
INSTITUTIONAL SUPPORT
INTERNAL AUDIT
INVENTORIES
LEVIES
LEVY
LOCAL GOVERNMENTS
LOCAL LEVEL
LOCAL SPENDING
MACROECONOMIC FRAMEWORK
MAINTENANCE BUDGET
MEDIUM-TERM EXPENDITURE
MEDIUM-TERM EXPENDITURE FRAMEWORK
MINISTRIES OF FINANCE
MINISTRY OF BUDGET
MINISTRY OF FINANCE
MISMANAGEMENT
MONETARY FUND
MONITOR PERFORMANCE
MULTIYEAR PROJECTIONS
NATIONAL ACCOUNTS
NATIONAL BUDGET
OVERSIGHT FUNCTION
PAYMENT OF WAGES
PERFORMANCE CONTRACTS
PORTFOLIO
PORTS
POVERTY FUND
POVERTY REDUCING
POVERTY REDUCTION
PROVINCIAL GOVERNMENT
PROVINCIAL LEVEL
PROVINCIAL LEVELS
PUBLIC
PUBLIC ADMINISTRATION
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE MANAGEMENT
PUBLIC EXPENDITURE MANAGEMENT SYSTEM
PUBLIC EXPENDITURE REFORM
PUBLIC EXPENDITURE REVIEW
PUBLIC EXPENDITURES
PUBLIC FINANCE
PUBLIC FINANCE MANAGEMENT
PUBLIC FINANCES
PUBLIC FUNDING
PUBLIC HEALTH
PUBLIC RESOURCES
PUBLIC SERVICE
PUBLIC SERVICE DELIVERY
PUBLIC SPENDING
PUBLIC WORKS
QUALITY OF SERVICES
RECEIPTS
RESOURCE MANAGEMENT
RETURN
ROAD MAINTENANCE
ROADS
SALARY PAYMENTS
SAVINGS
SECTOR MINISTRIES
SECTOR POLICY
SETTLEMENT
SPECIAL ACCOUNT
STRENGTHENING BUDGET MANAGEMENT
SUPERVISORY AUTHORITY
SWAP
TAX
TAX SYSTEM
TAXATION
TECHNICAL ASSISTANCE
TOTAL EXPENDITURE
TOTAL SPENDING
TRANSPARENCY
TRANSPARENT FASHION
TRANSPORTATION INFRASTRUCTURE
TRANSPORTATION SERVICES
TREASURY
TREASURY DIRECTORATE
URBAN AREAS
USER FEE
VILLAGES
WAGE EXPENDITURE
WAGE EXPENDITURES
World Bank
Democratic Republic of Congo - Public Expenditure Review (Vol. 1 of 2) : Executive Summary
geographic_facet Africa
Congo, Democratic Republic of
relation Public expenditure review (PER);
description This report is based on the work carried out during the second half of 2002 in close collaboration with the Democratic Republic of Congo (DRC) government. It is part of a full range of efforts undertaken since July 2001 by the World Bank and the International Monetary Fund, the goal of which is to help the DRC set in place a modern and viable public expenditure management system, specifically capable of tracking the destination of resources and assessing the quality of the work and services produced with their assistance, particularly as regards expenditures of potential benefit to the poorer segments of the population. Also, the World Bank's Transitional Support Strategy for the DRC, dated June 2001, had proposed that a public expenditure review (the review) be performed in order to make the departments more effective and improve the transparency of public resource management. In this regard, it should be noted that the chapter one analysis led to the World Bank's decision to undertake more in-depth work on the following subjects: (i) management of so-called common expenditures, (ii) management of public finances at the local level, and (iii) governance in general, in relation to public service delivery. Chapters two and three were widely used in preparing the country status reports on the health and education sectors, which are now being completed, while chapter four served as a background paper for the transportation sector. Similarly, the chapter five analysis was used: (i) as the first HIPC AAP1 (Heavily-Indebted Poor Country Assessment and Action Plan) report concerning the tracking of poverty reducing public spending, (ii) to assist the government in developing an action plan to improve the capacity to track the execution of public expenditures in general and pro-poor expenditures in particular, and (iii) in developing both the preliminary and final documents within the context of the DRC's joining the HIPC Initiative in July 2003. This report places an emphasis on (i) budget preparation and presentation, (ii) budget execution and public accounting, (iii) cash management, and (iv) public finances at the provincial level.
format Economic & Sector Work :: Public Expenditure Review
author World Bank
author_facet World Bank
author_sort World Bank
title Democratic Republic of Congo - Public Expenditure Review (Vol. 1 of 2) : Executive Summary
title_short Democratic Republic of Congo - Public Expenditure Review (Vol. 1 of 2) : Executive Summary
title_full Democratic Republic of Congo - Public Expenditure Review (Vol. 1 of 2) : Executive Summary
title_fullStr Democratic Republic of Congo - Public Expenditure Review (Vol. 1 of 2) : Executive Summary
title_full_unstemmed Democratic Republic of Congo - Public Expenditure Review (Vol. 1 of 2) : Executive Summary
title_sort democratic republic of congo - public expenditure review (vol. 1 of 2) : executive summary
publisher Washington, DC
publishDate 2013
url http://documents.worldbank.org/curated/en/2006/06/16215629/democratic-republic-congo-public-expenditure-review-vol-1-2-executive-summary
http://hdl.handle.net/10986/12332
_version_ 1764419538565201920
spelling okr-10986-123322021-04-23T14:03:00Z Democratic Republic of Congo - Public Expenditure Review (Vol. 1 of 2) : Executive Summary World Bank ACCOUNTING ACCOUNTING FRAMEWORK ADMINISTRATIVE CLASSIFICATION ADMINISTRATIVE FRAMEWORK ADMINISTRATIVE REFORM ALLOCATION ALLOCATION OF GOVERNMENT RESOURCES ANNUAL BUDGET APPROPRIATION ARREARS BENEFICIARY BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET CLASSIFICATION BUDGET DOES BUDGET EXECUTION BUDGET EXPENDITURE BUDGET FRAMEWORK BUDGET MONITORING BUDGET OPERATIONS BUDGET PREPARATION BUDGET PROCESS BUDGET REFORM BUDGET RESOURCES BUDGET SUPPORT BUDGET SYSTEM BUDGET TRANSFERS BUDGETING CAPACITY BUILDING CAPITAL EXPENDITURES CASH FLOW CASH MANAGEMENT CASH PLAN CENTRAL BANK CENTRAL GOVERNMENT CHART OF ACCOUNTS CIVIL SERVANTS CIVIL SERVICE CLASSIFICATION OF EXPENDITURES CORRUPTION COST ESTIMATES COUNTRY PROCUREMENT COUNTRY PROCUREMENT ASSESSMENT CREDITORS DATA ENTRY DEBT DEBT SERVICE DECENTRALIZATION DECENTRALIZATION OF MANAGEMENT DECISION-MAKING DIRECT FINANCIAL SUPPORT DISBURSEMENTS ECONOMIC POLICY ECONOMIC RECOVERY EMPLOYEE ENROLLMENT EQUIPMENT EXPENDITURE MANAGEMENT SYSTEM EXPENDITURE PROCESS EXPENDITURE TRACKING EXPENDITURES EXTERNAL AID EXTERNAL FUNDING FAMILIES FINANCIAL ASSISTANCE FINANCIAL CAPACITIES FINANCIAL CAPACITY FINANCIAL FLOWS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT PROCEDURES FINANCIAL OPERATIONS FINANCIAL RESOURCES FINANCIAL SUPPORT FINANCIAL TRANSFERS FISCAL POLICY FISCAL REVENUE FISCAL YEARS FIXED RATE FOREIGN INVESTMENTS FUNDING SOURCES GOVERNANCE ISSUES GOVERNMENT ACCOUNTING GOVERNMENT BUDGET GOVERNMENT EMPLOYEES GOVERNMENT SPENDING GOVERNMENT STRUCTURES HEALTH CARE HEALTH CENTERS HEALTH SECTOR HOUSEHOLDS HUMAN RESOURCE HUMAN RESOURCES INCOME INFORMATION SYSTEM INFORMATION SYSTEMS INFRASTRUCTURE SECTOR INSTALLMENT INSTALLMENTS INSTITUTIONAL REFORM INSTITUTIONAL REFORMS INSTITUTIONAL STRUCTURE INSTITUTIONAL SUPPORT INTERNAL AUDIT INVENTORIES LEVIES LEVY LOCAL GOVERNMENTS LOCAL LEVEL LOCAL SPENDING MACROECONOMIC FRAMEWORK MAINTENANCE BUDGET MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MINISTRIES OF FINANCE MINISTRY OF BUDGET MINISTRY OF FINANCE MISMANAGEMENT MONETARY FUND MONITOR PERFORMANCE MULTIYEAR PROJECTIONS NATIONAL ACCOUNTS NATIONAL BUDGET OVERSIGHT FUNCTION PAYMENT OF WAGES PERFORMANCE CONTRACTS PORTFOLIO PORTS POVERTY FUND POVERTY REDUCING POVERTY REDUCTION PROVINCIAL GOVERNMENT PROVINCIAL LEVEL PROVINCIAL LEVELS PUBLIC PUBLIC ADMINISTRATION PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT SYSTEM PUBLIC EXPENDITURE REFORM PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC FUNDING PUBLIC HEALTH PUBLIC RESOURCES PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SPENDING PUBLIC WORKS QUALITY OF SERVICES RECEIPTS RESOURCE MANAGEMENT RETURN ROAD MAINTENANCE ROADS SALARY PAYMENTS SAVINGS SECTOR MINISTRIES SECTOR POLICY SETTLEMENT SPECIAL ACCOUNT STRENGTHENING BUDGET MANAGEMENT SUPERVISORY AUTHORITY SWAP TAX TAX SYSTEM TAXATION TECHNICAL ASSISTANCE TOTAL EXPENDITURE TOTAL SPENDING TRANSPARENCY TRANSPARENT FASHION TRANSPORTATION INFRASTRUCTURE TRANSPORTATION SERVICES TREASURY TREASURY DIRECTORATE URBAN AREAS USER FEE VILLAGES WAGE EXPENDITURE WAGE EXPENDITURES This report is based on the work carried out during the second half of 2002 in close collaboration with the Democratic Republic of Congo (DRC) government. It is part of a full range of efforts undertaken since July 2001 by the World Bank and the International Monetary Fund, the goal of which is to help the DRC set in place a modern and viable public expenditure management system, specifically capable of tracking the destination of resources and assessing the quality of the work and services produced with their assistance, particularly as regards expenditures of potential benefit to the poorer segments of the population. Also, the World Bank's Transitional Support Strategy for the DRC, dated June 2001, had proposed that a public expenditure review (the review) be performed in order to make the departments more effective and improve the transparency of public resource management. In this regard, it should be noted that the chapter one analysis led to the World Bank's decision to undertake more in-depth work on the following subjects: (i) management of so-called common expenditures, (ii) management of public finances at the local level, and (iii) governance in general, in relation to public service delivery. Chapters two and three were widely used in preparing the country status reports on the health and education sectors, which are now being completed, while chapter four served as a background paper for the transportation sector. Similarly, the chapter five analysis was used: (i) as the first HIPC AAP1 (Heavily-Indebted Poor Country Assessment and Action Plan) report concerning the tracking of poverty reducing public spending, (ii) to assist the government in developing an action plan to improve the capacity to track the execution of public expenditures in general and pro-poor expenditures in particular, and (iii) in developing both the preliminary and final documents within the context of the DRC's joining the HIPC Initiative in July 2003. This report places an emphasis on (i) budget preparation and presentation, (ii) budget execution and public accounting, (iii) cash management, and (iv) public finances at the provincial level. 2013-02-13T19:26:48Z 2013-02-13T19:26:48Z 2006-06 http://documents.worldbank.org/curated/en/2006/06/16215629/democratic-republic-congo-public-expenditure-review-vol-1-2-executive-summary http://hdl.handle.net/10986/12332 English en_US Public expenditure review (PER); CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Public Expenditure Review Economic & Sector Work Africa Congo, Democratic Republic of