Public Expenditure Management and Financial Accountability in 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...

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Bibliographic Details
Main Author:	World Bank
Format:	Publication
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	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 EXTERNAL AUDIT EXTERNAL AUDITS EXTERNAL DEBT EXTERNAL FINANCING FINANCE COMMITTEE FINANCE MINISTRIES 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 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 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
Online Access:	http://documents.worldbank.org/curated/en/2005/01/6399517/public-expenditure-management-financial-accountability-niger http://hdl.handle.net/10986/7278

Description
Summary:	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.

Public Expenditure Management and Financial Accountability in Niger

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