Public Expenditure Management and Financial Accountability in Niger

Public Expenditure Management and Financial Accountability in Niger


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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, borrowing prudently, 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 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.

Product Details

ISBN-13: 9780821363669
Publisher: World Bank Publications
Publication date: 10/31/2005
Series: Country Studies
Pages: 146
Product dimensions: 6.90(w) x 9.90(h) x 0.40(d)

Table of Contents

Acronyms and Abbreviationsxi
Executive Summaryxv
Recent Reform Achievements2
Rationale for PEMFAR2
Objectives, Scope and Structure3
1Macroeconomic Context5
Structure of Niger's Economy and of Public Finance6
Economic Performance 2000-200315
Macroeconomic Outlook and Financing Requirements 2004-200718
Solvency and Fiscal Sustainability Analysis21
2Public Expenditure Review25
Objectives of the Public Expenditure Review25
Scope of Analysis and Data Constraints26
Analysis of Public Expenditure Structure27
Spending Targets for Priority Sectors27
Analysis of Public Expenditure by Functional Classification28
Actual Expenditures Compared to PRSP Spending Targets30
International Comparisons of Functional Distribution of Public Expenditure31
Factors Determining the Structure of Public Expenditure32
Economic Composition of Public Expenditures36
Impact of Budget Execution on Budget Outcomes40
Geographical Distribution of Public Expenditures and their Poverty Impact44
Sector Expenditure Reviews47
Road Transport58
Rural Development63
3Assessment of Public Finance Management Systems67
Budget Preparation68
Budget Execution71
The Budget Execution Process71
Externally Financed Development Expenditures74
Processing Delegated Budget Credits (credits delegues)75
Public Accounting and Treasury Management76
Government Accounts77
Reporting (Treasury Accounts and Budget Review Law)78
Treasury System78
Cash Management79
Internal and External Controls80
Ex-Ante Controls81
Internal Audit81
External Audit82
Political Control (National Assembly)83
Non Financial Assets, Monitoring of Parastatals and Debt Management84
Non-Financial Assets (Comptabilite Matiere)84
Monitoring of Parastatals85
Debt Management86
Institutional and Organizational Reforms and Human Resources Management87
Institutional and Organizational Reforms88
Human Resource Management89
Appendix AMacroeconomic and Government Finance Tables93
Appendix A.1Financing of Government Overall Fiscal Deficits94
Appendix A.2Sources of Net Official Development Assistance, 1997-200195
Appendix A.3Selected Economic and Financial Indicators, 2004-200796
Appendix BPublic Expenditure Data97
Appendix B.1Total Public Expenditures97
Appendix B.2Domestically-financed Public Expenditures101
Appendix CMethodology of Public Expenditure Reclassification Exercise107
Appendix C.1Objectives and Main Tasks107
Appendix C.2List of Reclassifications and Explanations108
Appendix C.3Synthesized Table of Reclassifications112

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