Ghana : 2005 External Review of Public Financial Management, Volume 1, Main Report

The 2005 External Review of Public Financial Management (ERPFM) consists of two volumes. The first volume is the main text, while the second volume comprises statistical annexes. In the first chapter of volume I, after this introduction, macroeconomic developments are assessed, including aggregate f...

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Main Author:	World Bank
Format:	Public Expenditure Review
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCOUNTING ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCRUAL ACCOUNTING ACCRUAL INFORMATION AGGREGATE FISCAL AGGREGATE FISCAL DISCIPLINE ANNUAL ACCOUNTS ANNUAL BUDGET ANNUAL BUDGET PROCESS APPROPRIATION APPROPRIATIONS ARTICLE AUDIT FINDINGS AUDITOR GENERAL AUDITOR-GENERAL AUDITORS BALANCE SHEETS BUDGET ALLOCATIONS BUDGET COMPREHENSIVENESS BUDGET DOCUMENTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET EXPENDITURES BUDGET MANAGEMENT BUDGET OUTTURN BUDGET PLAN BUDGET PREPARATION BUDGET PREPARATION CALENDAR BUDGET PREPARATION PROCESS BUDGET PROCESS BUDGET RESOURCES BUDGET STATEMENT BUDGET SUBMISSION BUDGET SUPPORT CAPITAL ASSETS CAPITAL EXPENDITURE CAPITAL INFLOWS CASH ACCOUNTING CASH MANAGEMENT CENTRAL GOVERNMENT CENTRAL GOVERNMENT OPERATIONS COMMODITY PRICES CONTINGENT LIABILITIES CORRECTIVE ACTION DEBT DEBT BURDEN DEBT RELIEF DEBT SERVICE DEBT SERVICING DECENTRALIZATION DEREGULATION DOMESTIC DEBT DOMESTIC REVENUE DONOR FLOWS DONOR FUNDING ECONOMIC CLASSIFICATION ECONOMIC GROWTH ECONOMIC PERFORMANCE ECONOMIC POLICIES ECONOMIC REFORM ELECTRICITY EXCHANGE RATE EXPENDITURE MANAGEMENT SYSTEM EXPENDITURE TRACKING SURVEYS EXPENDITURES EXTERNAL AID EXTERNAL ASSISTANCE EXTERNAL AUDIT EXTERNAL DEBT EXTERNAL FINANCING FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY PUBLIC EXPENDITURE FINANCIAL ADMINISTRATION FINANCIAL NATURE FINANCIAL PERFORMANCE FINANCIAL STATEMENTS FINANCIAL SYSTEMS FISCAL DEFICIT FISCAL OPERATIONS FISCAL POLICIES FISCAL REPORTING FISCAL RISKS FISCAL STANCE FISCAL STRATEGY FOREIGN FINANCING GOVERNMENT DEBT GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS HEALTH EXPENDITURE HEALTH INSURANCE HIGHER EXPENDITURE INFLATION INFRASTRUCTURE SECTOR INTERNAL AUDIT INTERNAL AUDIT UNITS INTERNATIONAL ACCOUNTING STANDARDS MACROECONOMIC MANAGEMENT MACROECONOMIC PERFORMANCE MACROECONOMIC SITUATION MACROECONOMIC STABILITY MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MONETARY POLICIES NATIONAL EXPENDITURE NATIONAL PRIORITIES NET PRESENT VALUE OPERATIONAL EFFICIENCY OPERATIONAL INEFFICIENCIES PERFORMANCE PLAN PERFORMANCE REPORTS POLICY DECISIONS POVERTY REDUCTION POVERTY REDUCTION STRATEGY POVERTY REDUCTION SUPPORT PRIVATE SECTOR PROGRAMS PROVISIONING PROVISIONS PRUDENT FISCAL MANAGEMENT PUBLIC PUBLIC ACTIVITIES PUBLIC DEBT PUBLIC ENTERPRISE PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT SYSTEM PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURE TRACKING PUBLIC EXPENDITURE TRACKING SURVEYS PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT REFORM PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FINANCIAL MANAGEMENT SYSTEMS PUBLIC FUNDS PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE EMPLOYMENT PUBLIC SPENDING QUALITY ASSURANCE REFORM AGENDA REFORM PROGRAM REGULATORY FRAMEWORK REVENUE MOBILIZATION REVENUE PERFORMANCE ROAD FUND ROADS SAVINGS SERVICE DELIVERY SERVICE EMPLOYMENT SOCIAL SERVICES STATE OWNED ENTERPRISES STRATEGIC ALLOCATION STRATEGIC PRIORITIES STRATEGIC RESOURCE ALLOCATION TAX TAX ADMINISTRATION TAX EFFORT TAX REFORM TAX REVENUE TAX REVENUES TAXPAYERS TOTAL EXPENDITURE TRANSPARENCY TREASURY UNCERTAINTY UTILITIES
Online Access:	http://documents.worldbank.org/curated/en/2005/12/7171248/ghana-2005-external-review-public-financial-management-vol-1-2-main-report http://hdl.handle.net/10986/8757

id	okr-10986-8757
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 STANDARDS ACCOUNTING SYSTEM ACCRUAL ACCOUNTING ACCRUAL INFORMATION AGGREGATE FISCAL AGGREGATE FISCAL DISCIPLINE ANNUAL ACCOUNTS ANNUAL BUDGET ANNUAL BUDGET PROCESS APPROPRIATION APPROPRIATIONS ARTICLE AUDIT FINDINGS AUDITOR GENERAL AUDITOR-GENERAL AUDITORS BALANCE SHEETS BUDGET ALLOCATIONS BUDGET COMPREHENSIVENESS BUDGET DOCUMENTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET EXPENDITURES BUDGET MANAGEMENT BUDGET OUTTURN BUDGET PLAN BUDGET PREPARATION BUDGET PREPARATION CALENDAR BUDGET PREPARATION PROCESS BUDGET PROCESS BUDGET RESOURCES BUDGET STATEMENT BUDGET SUBMISSION BUDGET SUPPORT CAPITAL ASSETS CAPITAL EXPENDITURE CAPITAL INFLOWS CASH ACCOUNTING CASH MANAGEMENT CENTRAL GOVERNMENT CENTRAL GOVERNMENT OPERATIONS COMMODITY PRICES CONTINGENT LIABILITIES CORRECTIVE ACTION DEBT DEBT BURDEN DEBT RELIEF DEBT SERVICE DEBT SERVICING DECENTRALIZATION DEREGULATION DOMESTIC DEBT DOMESTIC REVENUE DONOR FLOWS DONOR FUNDING ECONOMIC CLASSIFICATION ECONOMIC GROWTH ECONOMIC PERFORMANCE ECONOMIC POLICIES ECONOMIC REFORM ELECTRICITY EXCHANGE RATE EXPENDITURE MANAGEMENT SYSTEM EXPENDITURE TRACKING SURVEYS EXPENDITURES EXTERNAL AID EXTERNAL ASSISTANCE EXTERNAL AUDIT EXTERNAL DEBT EXTERNAL FINANCING FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY PUBLIC EXPENDITURE FINANCIAL ADMINISTRATION FINANCIAL NATURE FINANCIAL PERFORMANCE FINANCIAL STATEMENTS FINANCIAL SYSTEMS FISCAL DEFICIT FISCAL OPERATIONS FISCAL POLICIES FISCAL REPORTING FISCAL RISKS FISCAL STANCE FISCAL STRATEGY FOREIGN FINANCING GOVERNMENT DEBT GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS HEALTH EXPENDITURE HEALTH INSURANCE HIGHER EXPENDITURE INFLATION INFRASTRUCTURE SECTOR INTERNAL AUDIT INTERNAL AUDIT UNITS INTERNATIONAL ACCOUNTING STANDARDS MACROECONOMIC MANAGEMENT MACROECONOMIC PERFORMANCE MACROECONOMIC SITUATION MACROECONOMIC STABILITY MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MONETARY POLICIES NATIONAL EXPENDITURE NATIONAL PRIORITIES NET PRESENT VALUE OPERATIONAL EFFICIENCY OPERATIONAL INEFFICIENCIES PERFORMANCE PLAN PERFORMANCE REPORTS POLICY DECISIONS POVERTY REDUCTION POVERTY REDUCTION STRATEGY POVERTY REDUCTION SUPPORT PRIVATE SECTOR PROGRAMS PROVISIONING PROVISIONS PRUDENT FISCAL MANAGEMENT PUBLIC PUBLIC ACTIVITIES PUBLIC DEBT PUBLIC ENTERPRISE PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT SYSTEM PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURE TRACKING PUBLIC EXPENDITURE TRACKING SURVEYS PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT REFORM PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FINANCIAL MANAGEMENT SYSTEMS PUBLIC FUNDS PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE EMPLOYMENT PUBLIC SPENDING QUALITY ASSURANCE REFORM AGENDA REFORM PROGRAM REGULATORY FRAMEWORK REVENUE MOBILIZATION REVENUE PERFORMANCE ROAD FUND ROADS SAVINGS SERVICE DELIVERY SERVICE EMPLOYMENT SOCIAL SERVICES STATE OWNED ENTERPRISES STRATEGIC ALLOCATION STRATEGIC PRIORITIES STRATEGIC RESOURCE ALLOCATION TAX TAX ADMINISTRATION TAX EFFORT TAX REFORM TAX REVENUE TAX REVENUES TAXPAYERS TOTAL EXPENDITURE TRANSPARENCY TREASURY UNCERTAINTY UTILITIES
spellingShingle	ACCOUNTING ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCRUAL ACCOUNTING ACCRUAL INFORMATION AGGREGATE FISCAL AGGREGATE FISCAL DISCIPLINE ANNUAL ACCOUNTS ANNUAL BUDGET ANNUAL BUDGET PROCESS APPROPRIATION APPROPRIATIONS ARTICLE AUDIT FINDINGS AUDITOR GENERAL AUDITOR-GENERAL AUDITORS BALANCE SHEETS BUDGET ALLOCATIONS BUDGET COMPREHENSIVENESS BUDGET DOCUMENTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET EXPENDITURES BUDGET MANAGEMENT BUDGET OUTTURN BUDGET PLAN BUDGET PREPARATION BUDGET PREPARATION CALENDAR BUDGET PREPARATION PROCESS BUDGET PROCESS BUDGET RESOURCES BUDGET STATEMENT BUDGET SUBMISSION BUDGET SUPPORT CAPITAL ASSETS CAPITAL EXPENDITURE CAPITAL INFLOWS CASH ACCOUNTING CASH MANAGEMENT CENTRAL GOVERNMENT CENTRAL GOVERNMENT OPERATIONS COMMODITY PRICES CONTINGENT LIABILITIES CORRECTIVE ACTION DEBT DEBT BURDEN DEBT RELIEF DEBT SERVICE DEBT SERVICING DECENTRALIZATION DEREGULATION DOMESTIC DEBT DOMESTIC REVENUE DONOR FLOWS DONOR FUNDING ECONOMIC CLASSIFICATION ECONOMIC GROWTH ECONOMIC PERFORMANCE ECONOMIC POLICIES ECONOMIC REFORM ELECTRICITY EXCHANGE RATE EXPENDITURE MANAGEMENT SYSTEM EXPENDITURE TRACKING SURVEYS EXPENDITURES EXTERNAL AID EXTERNAL ASSISTANCE EXTERNAL AUDIT EXTERNAL DEBT EXTERNAL FINANCING FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY PUBLIC EXPENDITURE FINANCIAL ADMINISTRATION FINANCIAL NATURE FINANCIAL PERFORMANCE FINANCIAL STATEMENTS FINANCIAL SYSTEMS FISCAL DEFICIT FISCAL OPERATIONS FISCAL POLICIES FISCAL REPORTING FISCAL RISKS FISCAL STANCE FISCAL STRATEGY FOREIGN FINANCING GOVERNMENT DEBT GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS HEALTH EXPENDITURE HEALTH INSURANCE HIGHER EXPENDITURE INFLATION INFRASTRUCTURE SECTOR INTERNAL AUDIT INTERNAL AUDIT UNITS INTERNATIONAL ACCOUNTING STANDARDS MACROECONOMIC MANAGEMENT MACROECONOMIC PERFORMANCE MACROECONOMIC SITUATION MACROECONOMIC STABILITY MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MONETARY POLICIES NATIONAL EXPENDITURE NATIONAL PRIORITIES NET PRESENT VALUE OPERATIONAL EFFICIENCY OPERATIONAL INEFFICIENCIES PERFORMANCE PLAN PERFORMANCE REPORTS POLICY DECISIONS POVERTY REDUCTION POVERTY REDUCTION STRATEGY POVERTY REDUCTION SUPPORT PRIVATE SECTOR PROGRAMS PROVISIONING PROVISIONS PRUDENT FISCAL MANAGEMENT PUBLIC PUBLIC ACTIVITIES PUBLIC DEBT PUBLIC ENTERPRISE PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT SYSTEM PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURE TRACKING PUBLIC EXPENDITURE TRACKING SURVEYS PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT REFORM PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FINANCIAL MANAGEMENT SYSTEMS PUBLIC FUNDS PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE EMPLOYMENT PUBLIC SPENDING QUALITY ASSURANCE REFORM AGENDA REFORM PROGRAM REGULATORY FRAMEWORK REVENUE MOBILIZATION REVENUE PERFORMANCE ROAD FUND ROADS SAVINGS SERVICE DELIVERY SERVICE EMPLOYMENT SOCIAL SERVICES STATE OWNED ENTERPRISES STRATEGIC ALLOCATION STRATEGIC PRIORITIES STRATEGIC RESOURCE ALLOCATION TAX TAX ADMINISTRATION TAX EFFORT TAX REFORM TAX REVENUE TAX REVENUES TAXPAYERS TOTAL EXPENDITURE TRANSPARENCY TREASURY UNCERTAINTY UTILITIES World Bank Ghana : 2005 External Review of Public Financial Management, Volume 1, Main Report
geographic_facet	Africa West Africa Sub-Saharan Africa Ghana
relation	Public expenditure review (PER);
description	The 2005 External Review of Public Financial Management (ERPFM) consists of two volumes. The first volume is the main text, while the second volume comprises statistical annexes. In the first chapter of volume I, after this introduction, macroeconomic developments are assessed, including aggregate fiscal discipline and the risks to the fiscal outlook and macroeconomic stability. The next chapter focuses on budget management and the Ghana Poverty Production Strategy (GPRS). After a brief review of recent revenue trends, public expenditure management (PEM) is assessed in more detail through examining budget predictability and reliability and the implications for the strategic resource allocation role of the budget and the operational efficiency of public spending. The extent of alignment of the budget with GPRS is also reviewed. Finally, challenges to improving public expenditure management are discussed. The last chapter examines accountability issues through an assessment of the progress in implementing the new regulatory framework for public financial management, including the Financial Administration Act, the Public Procurement Act and the Internal Audit Agency Act, as well as the Budget and Public Expenditure Management System (BPEMS) and Integrated Personnel and Payroll Database (IPPD) systems. Volume II presents three annexes with information complementing the analysis of the main report and a Statistical Annex
format	Economic & Sector Work :: Public Expenditure Review
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Ghana : 2005 External Review of Public Financial Management, Volume 1, Main Report
title_short	Ghana : 2005 External Review of Public Financial Management, Volume 1, Main Report
title_full	Ghana : 2005 External Review of Public Financial Management, Volume 1, Main Report
title_fullStr	Ghana : 2005 External Review of Public Financial Management, Volume 1, Main Report
title_full_unstemmed	Ghana : 2005 External Review of Public Financial Management, Volume 1, Main Report
title_sort	ghana : 2005 external review of public financial management, volume 1, main report
publisher	Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2005/12/7171248/ghana-2005-external-review-public-financial-management-vol-1-2-main-report http://hdl.handle.net/10986/8757
_version_	1764405540002201600
spelling	okr-10986-87572021-04-23T14:02:40Z Ghana : 2005 External Review of Public Financial Management, Volume 1, Main Report World Bank ACCOUNTING ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCRUAL ACCOUNTING ACCRUAL INFORMATION AGGREGATE FISCAL AGGREGATE FISCAL DISCIPLINE ANNUAL ACCOUNTS ANNUAL BUDGET ANNUAL BUDGET PROCESS APPROPRIATION APPROPRIATIONS ARTICLE AUDIT FINDINGS AUDITOR GENERAL AUDITOR-GENERAL AUDITORS BALANCE SHEETS BUDGET ALLOCATIONS BUDGET COMPREHENSIVENESS BUDGET DOCUMENTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET EXPENDITURES BUDGET MANAGEMENT BUDGET OUTTURN BUDGET PLAN BUDGET PREPARATION BUDGET PREPARATION CALENDAR BUDGET PREPARATION PROCESS BUDGET PROCESS BUDGET RESOURCES BUDGET STATEMENT BUDGET SUBMISSION BUDGET SUPPORT CAPITAL ASSETS CAPITAL EXPENDITURE CAPITAL INFLOWS CASH ACCOUNTING CASH MANAGEMENT CENTRAL GOVERNMENT CENTRAL GOVERNMENT OPERATIONS COMMODITY PRICES CONTINGENT LIABILITIES CORRECTIVE ACTION DEBT DEBT BURDEN DEBT RELIEF DEBT SERVICE DEBT SERVICING DECENTRALIZATION DEREGULATION DOMESTIC DEBT DOMESTIC REVENUE DONOR FLOWS DONOR FUNDING ECONOMIC CLASSIFICATION ECONOMIC GROWTH ECONOMIC PERFORMANCE ECONOMIC POLICIES ECONOMIC REFORM ELECTRICITY EXCHANGE RATE EXPENDITURE MANAGEMENT SYSTEM EXPENDITURE TRACKING SURVEYS EXPENDITURES EXTERNAL AID EXTERNAL ASSISTANCE EXTERNAL AUDIT EXTERNAL DEBT EXTERNAL FINANCING FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY PUBLIC EXPENDITURE FINANCIAL ADMINISTRATION FINANCIAL NATURE FINANCIAL PERFORMANCE FINANCIAL STATEMENTS FINANCIAL SYSTEMS FISCAL DEFICIT FISCAL OPERATIONS FISCAL POLICIES FISCAL REPORTING FISCAL RISKS FISCAL STANCE FISCAL STRATEGY FOREIGN FINANCING GOVERNMENT DEBT GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS HEALTH EXPENDITURE HEALTH INSURANCE HIGHER EXPENDITURE INFLATION INFRASTRUCTURE SECTOR INTERNAL AUDIT INTERNAL AUDIT UNITS INTERNATIONAL ACCOUNTING STANDARDS MACROECONOMIC MANAGEMENT MACROECONOMIC PERFORMANCE MACROECONOMIC SITUATION MACROECONOMIC STABILITY MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MONETARY POLICIES NATIONAL EXPENDITURE NATIONAL PRIORITIES NET PRESENT VALUE OPERATIONAL EFFICIENCY OPERATIONAL INEFFICIENCIES PERFORMANCE PLAN PERFORMANCE REPORTS POLICY DECISIONS POVERTY REDUCTION POVERTY REDUCTION STRATEGY POVERTY REDUCTION SUPPORT PRIVATE SECTOR PROGRAMS PROVISIONING PROVISIONS PRUDENT FISCAL MANAGEMENT PUBLIC PUBLIC ACTIVITIES PUBLIC DEBT PUBLIC ENTERPRISE PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE MANAGEMENT SYSTEM PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURE TRACKING PUBLIC EXPENDITURE TRACKING SURVEYS PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT REFORM PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FINANCIAL MANAGEMENT SYSTEMS PUBLIC FUNDS PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE EMPLOYMENT PUBLIC SPENDING QUALITY ASSURANCE REFORM AGENDA REFORM PROGRAM REGULATORY FRAMEWORK REVENUE MOBILIZATION REVENUE PERFORMANCE ROAD FUND ROADS SAVINGS SERVICE DELIVERY SERVICE EMPLOYMENT SOCIAL SERVICES STATE OWNED ENTERPRISES STRATEGIC ALLOCATION STRATEGIC PRIORITIES STRATEGIC RESOURCE ALLOCATION TAX TAX ADMINISTRATION TAX EFFORT TAX REFORM TAX REVENUE TAX REVENUES TAXPAYERS TOTAL EXPENDITURE TRANSPARENCY TREASURY UNCERTAINTY UTILITIES The 2005 External Review of Public Financial Management (ERPFM) consists of two volumes. The first volume is the main text, while the second volume comprises statistical annexes. In the first chapter of volume I, after this introduction, macroeconomic developments are assessed, including aggregate fiscal discipline and the risks to the fiscal outlook and macroeconomic stability. The next chapter focuses on budget management and the Ghana Poverty Production Strategy (GPRS). After a brief review of recent revenue trends, public expenditure management (PEM) is assessed in more detail through examining budget predictability and reliability and the implications for the strategic resource allocation role of the budget and the operational efficiency of public spending. The extent of alignment of the budget with GPRS is also reviewed. Finally, challenges to improving public expenditure management are discussed. The last chapter examines accountability issues through an assessment of the progress in implementing the new regulatory framework for public financial management, including the Financial Administration Act, the Public Procurement Act and the Internal Audit Agency Act, as well as the Budget and Public Expenditure Management System (BPEMS) and Integrated Personnel and Payroll Database (IPPD) systems. Volume II presents three annexes with information complementing the analysis of the main report and a Statistical Annex 2012-06-22T14:18:07Z 2012-06-22T14:18:07Z 2005-12 http://documents.worldbank.org/curated/en/2005/12/7171248/ghana-2005-external-review-public-financial-management-vol-1-2-main-report http://hdl.handle.net/10986/8757 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 West Africa Sub-Saharan Africa Ghana

Ghana : 2005 External Review of Public Financial Management, Volume 1, Main Report

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