Niger : public expenditure and financial accountability (PEFA) assessment

• Pubblicazione: Washington, D.C. : , : International Monetary Fund, , 2013
• Descrizione fisica: 1 online resource (119 p.)
• Disciplina: 332.1/52
• Soggetto topico: Expenditures, Public; Finance, Public - Niger
• Soggetto genere / forma: Electronic books.
• Note generali: "September 2013."
• Nota di contenuto: Cover; 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) ; C. 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 ; 12. 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) ; 17. 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 ; F. 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 ; 2. List of persons we met
• Sommario/riassunto: Niger : Public Expenditure and Financial Accountability (PEFA) Assessment
• Titolo autorizzato: NIGER
• ISBN: 1-4843-9464-X; 1-58906-970-6; 1-4843-7009-0
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910453069503321
• Lo trovi qui: Univ. Federico II
• Serie: IMF country report ; ; no. 13/285.