LEADER 07143oam 22012134 450 001 9910790630103321 005 20230803022058.0 010 $a1-4843-9464-X 010 $a1-58906-970-6 010 $a1-4843-7009-0 035 $a(CKB)2550000001136128 035 $a(EBL)1588173 035 $a(SSID)ssj0001164727 035 $a(PQKBManifestationID)11677244 035 $a(PQKBTitleCode)TC0001164727 035 $a(PQKBWorkID)11182181 035 $a(PQKB)11646723 035 $a(MiAaPQ)EBC1588173 035 $a(Au-PeEL)EBL1588173 035 $a(CaPaEBR)ebr10788217 035 $a(CaONFJC)MIL535831 035 $a(OCoLC)869093033 035 $a(IMF)1NEREE2013004 035 $a(IMF)1NEREA2013004 035 $a(EXLCZ)992550000001136128 100 $a20020129d2013 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aNiger : $ePublic Expenditure and Financial Accountability (PEFA) Assessment 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2013. 215 $a1 online resource (119 p.) 225 1 $aIMF Staff Country Reports 300 $a"September 2013." 311 $a1-4843-4827-3 311 $a1-306-04580-0 327 $aCover; Table of Contents; Abbreviations; PEFA Secretariat/Disclosure of Quality Assurance Mechanism; Summary of the Assessment; Tables; 1. Summary of the PEFA 2012 assessment compared to the 2008 assessment; I. Introduction; 2. Number (and percentage of expenditures) of government public entities; II. Niger Background; A. Economic situation of the country; 3. Key macroeconomic data; B. Budgetary objectives; 4. Financial operations of the central government (as a percentage of GDP); 5. Central government expenditures by economic categories (as a percentage of the total) 327 $aC. Legal and institutional framework for public financial management6. Budget allocations by sector (as a percentage of total expenditures); III. Assessment of the public financial management systems, procedures and institutions; A. Budget credibility; 7. Central government budget allocation and execution; 8. Matrix of results of indicator PI-2; 9. Summary of results: outturn rate for revenue projections; 10. Stock of payment expenditure arrears; B. Comprehensiveness and Transparency; 11. Status of documents required by PEFA 327 $a12. Summary of sets of financial statements produced and expenditures reported13. Access to key fiscal information; C. Budgeting based on public policies; Boxes; 1. Budget policy documents; 2. Medium-term frameworks: Institutional issues and change in methodology; 14. Actual primary expenditures in the priority sectors; D. Predictability and Control in Budget Execution; 15. Number and type of appeal; 16. Status of collections and outstanding amounts to be collected from issuances after a tax audit for each fiscal year (2009, 2010 and 2011) 327 $a17. Summary of the features of the legal and regulatory framework for procurement according to the baseline PEFA criteria18a. Breakdown of procurement modes by number and percentage; 18b. Breakdown of procurement modes by amount; 19. Analysis of the existence of an independent administrative body in charge of reviewing complaints; 20. Estimate of the share of systems reviews in the working time of inspections; 21. Annual DGIF missions; E. Accounting, recording of information and financial reporting; 3. Change in Accounting Organization; 22. Regularity of in-year reports on budget execution 327 $aF. External Scrutiny and Audit4. Report on the 2007 budget review law; 23. Principal Activities of the Audit Office; 5. Status of accounts submitted to the Audit Office; 6. Dates for the Dissolution and Seating of the National Assembly; 7. Dates that Budget Laws Were Enacted; G. Donor Practices; 24. Direct planned and actual budget aid; 25. Matrix of results of calculations for the components of Indicator D-1; IV. Government Reform Process; A. Description of recent and ongoing reforms; B. Institutional factors supporting reform planning and implementation; Annexes; 1. Sources of Information 327 $a2. List of persons we met 330 3 $aThis paper provides details of Public Expenditure and Financial Accountability (PEFA) Assessment report for Niger. The measurement of the public financial management performance indicators shows that progress has been insignificant. Reform programs in progress in the area of oversight and external auditing are moving ahead; as this trend continues, the progress will be reflected in the scores of subsequent assessments. However, the progress of the external audit will continue to depend on positive trends in the area of accounting, information recording, and financial reporting. 410 0$aIMF Staff Country Reports; Country Report ;$vNo. 2013/285 606 $aExpenditures, Public 606 $aFinance, Public$zNiger 606 $aBudgeting$2imf 606 $aMacroeconomics$2imf 606 $aPublic Finance$2imf 606 $aNational Government Expenditures and Related Policies: General$2imf 606 $aNational Budget$2imf 606 $aBudget Systems$2imf 606 $aFiscal Policy$2imf 606 $aAuditing$2imf 606 $aPublic Administration$2imf 606 $aPublic Sector Accounting and Audits$2imf 606 $aPublic finance & taxation$2imf 606 $aBudgeting & financial management$2imf 606 $aFinancial administration & public finance law$2imf 606 $aManagement accounting & bookkeeping$2imf 606 $aBudget planning and preparation$2imf 606 $aExpenditure$2imf 606 $aFiscal law$2imf 606 $aPublic financial management (PFM)$2imf 606 $aFiscal policy$2imf 606 $aBudget$2imf 606 $aExpenditures, Public$2imf 606 $aFinance, Public$2imf 606 $aLaw and legislation$2imf 607 $aNiger$2imf 615 0$aExpenditures, Public. 615 0$aFinance, Public 615 7$aBudgeting 615 7$aMacroeconomics 615 7$aPublic Finance 615 7$aNational Government Expenditures and Related Policies: General 615 7$aNational Budget 615 7$aBudget Systems 615 7$aFiscal Policy 615 7$aAuditing 615 7$aPublic Administration 615 7$aPublic Sector Accounting and Audits 615 7$aPublic finance & taxation 615 7$aBudgeting & financial management 615 7$aFinancial administration & public finance law 615 7$aManagement accounting & bookkeeping 615 7$aBudget planning and preparation 615 7$aExpenditure 615 7$aFiscal law 615 7$aPublic financial management (PFM) 615 7$aFiscal policy 615 7$aBudget 615 7$aExpenditures, Public 615 7$aFinance, Public 615 7$aLaw and legislation 676 $a332.1/52 712 02$aInternational Monetary Fund. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910790630103321 996 $aNIGER$9633893 997 $aUNINA