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Niger : : Public Expenditure and Financial Accountability (PEFA) Assessment
Niger : : Public Expenditure and Financial Accountability (PEFA) Assessment
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2013
Descrizione fisica 1 online resource (119 p.)
Disciplina 332.1/52
Collana IMF Staff Country Reports
Soggetto topico Expenditures, Public
Finance, Public - Niger
Budgeting
Macroeconomics
Public Finance
National Government Expenditures and Related Policies: General
National Budget
Budget Systems
Fiscal Policy
Auditing
Public Administration
Public Sector Accounting and Audits
Public finance & taxation
Budgeting & financial management
Financial administration & public finance law
Management accounting & bookkeeping
Budget planning and preparation
Expenditure
Fiscal law
Public financial management (PFM)
Fiscal policy
Budget
Finance, Public
Law and legislation
ISBN 1-4843-9464-X
1-58906-970-6
1-4843-7009-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
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
Record Nr. UNINA-9910790630103321
Washington, D.C. : , : International Monetary Fund, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Niger : : Public Expenditure and Financial Accountability (PEFA) Assessment
Niger : : Public Expenditure and Financial Accountability (PEFA) Assessment
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2013
Descrizione fisica 1 online resource (119 p.)
Disciplina 332.1/52
Collana IMF Staff Country Reports
Soggetto topico Expenditures, Public
Finance, Public - Niger
Budgeting
Macroeconomics
Public Finance
National Government Expenditures and Related Policies: General
National Budget
Budget Systems
Fiscal Policy
Auditing
Public Administration
Public Sector Accounting and Audits
Public finance & taxation
Budgeting & financial management
Financial administration & public finance law
Management accounting & bookkeeping
Budget planning and preparation
Expenditure
Fiscal law
Public financial management (PFM)
Fiscal policy
Budget
Finance, Public
Law and legislation
ISBN 1-4843-9464-X
1-58906-970-6
1-4843-7009-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
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
Record Nr. UNINA-9910812773903321
Washington, D.C. : , : International Monetary Fund, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Tunisia : : Fiscal Transparency Evaluation
Tunisia : : Fiscal Transparency Evaluation
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2016
Descrizione fisica 1 online resource (75 pages) : illustrations (some color)
Disciplina 332.1068
Collana IMF Staff Country Reports
Soggetto topico Financial institutions - Management
Accounting
Budgeting
Macroeconomics
Public Finance
National Budget
Budget Systems
Fiscal Policy
National Government Expenditures and Related Policies: General
Public Administration
Public Sector Accounting and Audits
Public Enterprises
Public-Private Enterprises
Budgeting & financial management
Financial administration & public finance law
Public finance & taxation
Financial reporting, financial statements
Civil service & public sector
Budget planning and preparation
Fiscal law
Expenditure
Financial statements
Public sector
Public financial management (PFM)
Fiscal policy
Economic sectors
Budget
Finance, Public
Law and legislation
Expenditures, Public
ISBN 1-4755-5125-8
1-4755-5128-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910151745403321
Washington, D.C. : , : International Monetary Fund, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui