Zambia : Public Expenditure Management and Financial Accountability Review
Zambia's economy is not growing fast. Poverty is on the rise. The quality of economic governance is on the decline. And public resources are not well spent. The badly needed first steps to reverse all this are to start getting the budgetary al...
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| Format: | Publication |
| Language: | English en_US |
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Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2004/10/6428852/zambia-public-expenditure-management-financial-accountability-review http://hdl.handle.net/10986/14841 |
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okr-10986-14841 |
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oai_dc |
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Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTANT GENERAL ACCOUNTING ACCOUNTING OFFICER ACCOUNTING STANDARDS ACTUAL COSTS ADMINISTRATIVE SYSTEMS ANNUAL BUDGET ANNUAL BUDGET PROCESS APPROPRIATIONS AUDITING AUDITORS AUDITS BUDGET ACCOUNTING BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET CLASSIFICATION BUDGET CYCLE BUDGET DOCUMENT BUDGET EXECUTION BUDGET FRAMEWORK BUDGET LINE ITEMS BUDGET MANAGEMENT BUDGET OFFICE BUDGET PASSAGE BUDGET POLICY BUDGET PREPARATION BUDGET PROCESS BUDGET YEAR BUDGETARY DECISIONS BUDGETARY FUNDS CAPACITY BUILDING CAPITAL EXPENDITURE CAPITAL PROJECTS CASH FLOW CASH MANAGEMENT CASH RATIONING CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUE CIVIL SERVICE CONSOLIDATION DEBT DEBT MANAGEMENT DEBT RELIEF DECENTRALIZATION ELECTRICITY EXPENDITURE CEILINGS EXPENDITURE CONTROLS EXPENDITURE DATA EXTERNAL AUDIT FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY PUBLIC EXPENDITURE FINANCIAL ANALYSIS FINANCIAL CONTROLS FINANCIAL DATA FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT SYSTEM FINANCIAL MANAGEMENT SYSTEMS FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL RESOURCES FINANCIAL RISK FINANCIAL STATEMENTS FINANCIAL STATISTICS FINANCIAL SYSTEMS FISCAL DEFICITS FISCAL MANAGEMENT FISCAL REFORMS FIXED COSTS GOVERNMENT BUDGETS GOVERNMENT PERFORMANCE GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INSURANCE INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROL LAWS LEGAL FRAMEWORK LEGAL PROVISIONS LICENSES LOCAL GOVERNMENT LOCAL GOVERNMENT EXPENDITURES LOCAL PURCHASE ORDER MACROECONOMIC STABILITY MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE FRAMEWORK MINISTRY OF FINANCE PENSIONS PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT SYSTEM POLITICAL COMMITMENT POVERTY REDUCTION POVERTY-REDUCING EXPENDITURES PROCUREMENT PRODUCTIVITY PROVISIONS PUBLIC PUBLIC ACCOUNTABILITY PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REFORM PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE TRACKING PUBLIC EXPENDITURE TRACKING SURVEY PUBLIC EXPENDITURE TRACKING SURVEYS PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FUNDING PUBLIC INFRASTRUCTURE PUBLIC PROCUREMENT PUBLIC RESOURCE PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR CAPACITY PUBLIC SECTOR CAPACITY BUILDING PUBLIC SECTOR DEFICIT PUBLIC SECTOR REFORM PUBLIC SERVICE PUBLIC SERVICE CAPACITY PUBLIC SERVICE COMMISSION PUBLIC SERVICE DELIVERY PUBLIC SERVICE EMPLOYMENT PUBLIC SERVICE MANAGEMENT PUBLIC SERVICES PUBLIC SPENDING RECURRENT EXPENDITURES REORGANIZATION SAVINGS SOCIAL SERVICES STATE ENTERPRISES TAX TECHNICAL ASSISTANCE TRANSPARENCY TREASURY URBANIZATION |
| spellingShingle |
ACCOUNTANT GENERAL ACCOUNTING ACCOUNTING OFFICER ACCOUNTING STANDARDS ACTUAL COSTS ADMINISTRATIVE SYSTEMS ANNUAL BUDGET ANNUAL BUDGET PROCESS APPROPRIATIONS AUDITING AUDITORS AUDITS BUDGET ACCOUNTING BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET CLASSIFICATION BUDGET CYCLE BUDGET DOCUMENT BUDGET EXECUTION BUDGET FRAMEWORK BUDGET LINE ITEMS BUDGET MANAGEMENT BUDGET OFFICE BUDGET PASSAGE BUDGET POLICY BUDGET PREPARATION BUDGET PROCESS BUDGET YEAR BUDGETARY DECISIONS BUDGETARY FUNDS CAPACITY BUILDING CAPITAL EXPENDITURE CAPITAL PROJECTS CASH FLOW CASH MANAGEMENT CASH RATIONING CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUE CIVIL SERVICE CONSOLIDATION DEBT DEBT MANAGEMENT DEBT RELIEF DECENTRALIZATION ELECTRICITY EXPENDITURE CEILINGS EXPENDITURE CONTROLS EXPENDITURE DATA EXTERNAL AUDIT FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY PUBLIC EXPENDITURE FINANCIAL ANALYSIS FINANCIAL CONTROLS FINANCIAL DATA FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT SYSTEM FINANCIAL MANAGEMENT SYSTEMS FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL RESOURCES FINANCIAL RISK FINANCIAL STATEMENTS FINANCIAL STATISTICS FINANCIAL SYSTEMS FISCAL DEFICITS FISCAL MANAGEMENT FISCAL REFORMS FIXED COSTS GOVERNMENT BUDGETS GOVERNMENT PERFORMANCE GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INSURANCE INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROL LAWS LEGAL FRAMEWORK LEGAL PROVISIONS LICENSES LOCAL GOVERNMENT LOCAL GOVERNMENT EXPENDITURES LOCAL PURCHASE ORDER MACROECONOMIC STABILITY MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE FRAMEWORK MINISTRY OF FINANCE PENSIONS PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT SYSTEM POLITICAL COMMITMENT POVERTY REDUCTION POVERTY-REDUCING EXPENDITURES PROCUREMENT PRODUCTIVITY PROVISIONS PUBLIC PUBLIC ACCOUNTABILITY PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REFORM PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE TRACKING PUBLIC EXPENDITURE TRACKING SURVEY PUBLIC EXPENDITURE TRACKING SURVEYS PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FUNDING PUBLIC INFRASTRUCTURE PUBLIC PROCUREMENT PUBLIC RESOURCE PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR CAPACITY PUBLIC SECTOR CAPACITY BUILDING PUBLIC SECTOR DEFICIT PUBLIC SECTOR REFORM PUBLIC SERVICE PUBLIC SERVICE CAPACITY PUBLIC SERVICE COMMISSION PUBLIC SERVICE DELIVERY PUBLIC SERVICE EMPLOYMENT PUBLIC SERVICE MANAGEMENT PUBLIC SERVICES PUBLIC SPENDING RECURRENT EXPENDITURES REORGANIZATION SAVINGS SOCIAL SERVICES STATE ENTERPRISES TAX TECHNICAL ASSISTANCE TRANSPARENCY TREASURY URBANIZATION World Bank Zambia : Public Expenditure Management and Financial Accountability Review |
| geographic_facet |
Africa Zambia |
| relation |
World Bank Country Study; |
| description |
Zambia's economy is not growing
fast. Poverty is on the rise. The quality of economic
governance is on the decline. And public resources are not
well spent. The badly needed first steps to reverse all this
are to start getting the budgetary allocations right and to
make sure those allocations go where they re intended. That
requires making the public aware of the government s
budgetary decisions and holding the government accountable
for better performance. Budgets, now not credible, have to
become credible. Spending rules, where they exist, must be
strengthened and enforced. Where rules are missing, they
must be created and once again enforced to remove today s
pernicious discretion. Addressing the longstanding
challenges that Zambia faces in public expenditure
management will require strong political will. For Zambia to
assure that public accountability is enduring and not
dependent on the government of the day, it must strengthen
budget processes and institutions that can provide public
oversight and promote basic checks and balances. This report
provides an analysis of how Zambia can strengthen budgetary
processes and institutions for accountability and effective
service delivery to its citizens. |
| format |
Publications & Research :: Publication |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Zambia : Public Expenditure Management and Financial Accountability Review |
| title_short |
Zambia : Public Expenditure Management and Financial Accountability Review |
| title_full |
Zambia : Public Expenditure Management and Financial Accountability Review |
| title_fullStr |
Zambia : Public Expenditure Management and Financial Accountability Review |
| title_full_unstemmed |
Zambia : Public Expenditure Management and Financial Accountability Review |
| title_sort |
zambia : public expenditure management and financial accountability review |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2004/10/6428852/zambia-public-expenditure-management-financial-accountability-review http://hdl.handle.net/10986/14841 |
| _version_ |
1764426430651826176 |
| spelling |
okr-10986-148412021-04-23T14:03:13Z Zambia : Public Expenditure Management and Financial Accountability Review World Bank ACCOUNTANT GENERAL ACCOUNTING ACCOUNTING OFFICER ACCOUNTING STANDARDS ACTUAL COSTS ADMINISTRATIVE SYSTEMS ANNUAL BUDGET ANNUAL BUDGET PROCESS APPROPRIATIONS AUDITING AUDITORS AUDITS BUDGET ACCOUNTING BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET CLASSIFICATION BUDGET CYCLE BUDGET DOCUMENT BUDGET EXECUTION BUDGET FRAMEWORK BUDGET LINE ITEMS BUDGET MANAGEMENT BUDGET OFFICE BUDGET PASSAGE BUDGET POLICY BUDGET PREPARATION BUDGET PROCESS BUDGET YEAR BUDGETARY DECISIONS BUDGETARY FUNDS CAPACITY BUILDING CAPITAL EXPENDITURE CAPITAL PROJECTS CASH FLOW CASH MANAGEMENT CASH RATIONING CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUE CIVIL SERVICE CONSOLIDATION DEBT DEBT MANAGEMENT DEBT RELIEF DECENTRALIZATION ELECTRICITY EXPENDITURE CEILINGS EXPENDITURE CONTROLS EXPENDITURE DATA EXTERNAL AUDIT FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY PUBLIC EXPENDITURE FINANCIAL ANALYSIS FINANCIAL CONTROLS FINANCIAL DATA FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT SYSTEM FINANCIAL MANAGEMENT SYSTEMS FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL RESOURCES FINANCIAL RISK FINANCIAL STATEMENTS FINANCIAL STATISTICS FINANCIAL SYSTEMS FISCAL DEFICITS FISCAL MANAGEMENT FISCAL REFORMS FIXED COSTS GOVERNMENT BUDGETS GOVERNMENT PERFORMANCE GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INSURANCE INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROL LAWS LEGAL FRAMEWORK LEGAL PROVISIONS LICENSES LOCAL GOVERNMENT LOCAL GOVERNMENT EXPENDITURES LOCAL PURCHASE ORDER MACROECONOMIC STABILITY MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE FRAMEWORK MINISTRY OF FINANCE PENSIONS PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT SYSTEM POLITICAL COMMITMENT POVERTY REDUCTION POVERTY-REDUCING EXPENDITURES PROCUREMENT PRODUCTIVITY PROVISIONS PUBLIC PUBLIC ACCOUNTABILITY PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REFORM PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE TRACKING PUBLIC EXPENDITURE TRACKING SURVEY PUBLIC EXPENDITURE TRACKING SURVEYS PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FUNDING PUBLIC INFRASTRUCTURE PUBLIC PROCUREMENT PUBLIC RESOURCE PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR CAPACITY PUBLIC SECTOR CAPACITY BUILDING PUBLIC SECTOR DEFICIT PUBLIC SECTOR REFORM PUBLIC SERVICE PUBLIC SERVICE CAPACITY PUBLIC SERVICE COMMISSION PUBLIC SERVICE DELIVERY PUBLIC SERVICE EMPLOYMENT PUBLIC SERVICE MANAGEMENT PUBLIC SERVICES PUBLIC SPENDING RECURRENT EXPENDITURES REORGANIZATION SAVINGS SOCIAL SERVICES STATE ENTERPRISES TAX TECHNICAL ASSISTANCE TRANSPARENCY TREASURY URBANIZATION Zambia's economy is not growing fast. Poverty is on the rise. The quality of economic governance is on the decline. And public resources are not well spent. The badly needed first steps to reverse all this are to start getting the budgetary allocations right and to make sure those allocations go where they re intended. That requires making the public aware of the government s budgetary decisions and holding the government accountable for better performance. Budgets, now not credible, have to become credible. Spending rules, where they exist, must be strengthened and enforced. Where rules are missing, they must be created and once again enforced to remove today s pernicious discretion. Addressing the longstanding challenges that Zambia faces in public expenditure management will require strong political will. For Zambia to assure that public accountability is enduring and not dependent on the government of the day, it must strengthen budget processes and institutions that can provide public oversight and promote basic checks and balances. This report provides an analysis of how Zambia can strengthen budgetary processes and institutions for accountability and effective service delivery to its citizens. 2013-08-06T20:12:30Z 2013-08-06T20:12:30Z 2004-10-12 http://documents.worldbank.org/curated/en/2004/10/6428852/zambia-public-expenditure-management-financial-accountability-review 0-8213-5924-X http://hdl.handle.net/10986/14841 English en_US World Bank Country Study; CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC Publications & Research :: Publication Publications & Research :: Publication Africa Zambia |