Public expenditure management and financial accountability in niger (world bank country study)

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Public expenditure management and financial accountability in niger (world bank country study)

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A W O R L D B A N K C O U N T R Y S T U D Y Public Expenditure Management and Financial Accountability in Niger THE WORLD BANK A W O R L D B A N K C O U N T R Y S T U D Y Public Expenditure Management and Financial Accountability in Niger THE WORLD BANK Washington, D.C Copyright © 2005 The International Bank for Reconstruction and Development / The World Bank 1818 H Street, N.W Washington, D.C 20433, U.S.A All rights reserved Manufactured in the United States of America First Printing: October 2005 printed on recycled paper 07 06 05 World Bank Country Studies are among the many reports originally prepared for internal use as part of the continuing analysis by the Bank of the economic and related conditions of its developing member countries and to facilitate its dialogs with the governments Some of the reports are published in this series with the least possible delay for the use of governments, and the academic, business, financial, and development communities The manuscript of this paper therefore has not been prepared in accordance with the procedures appropriate to formally-edited texts Some sources cited in this paper may be informal documents that are not readily available The findings, interpretations, and conclusions expressed herein are those of the author(s) and not necessarily reflect the views of the International Bank for Reconstruction and Development/The World Bank and its affiliated organizations, or those of the Executive Directors of The World Bank or the governments they represent The World Bank does not guarantee the accuracy of the data included in this work The boundaries, colors, denominations, and other information shown on any map in this work not imply and judgment on the part of The World Bank of the legal status of any territory or the endorsement or acceptance of such boundaries The material in this publication is copyrighted Copying and/or transmitting portions or all of this work without permission may be a violation of applicable law The International Bank for Reconstruction and Development/The World Bank encourages dissemination of its work and will normally grant permission promptly to reproduce portions of the work For permission to photocopy or reprint any part of this work, please send a request with complete information to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, USA, Tel: 978-750-8400, Fax: 978-750-4470, www.copyright.com All other queries on rights and licenses, including subsidiary rights, should be addressed to the Office of the Publisher, The World Bank, 1818 H Street NW, Washington, DC 20433, USA, Fax: 202-522-2422, email: pubrights@worldbank.org ISBN-10: 0-8213-6366-2 eISBN: 0-8213-6367-0 ISSN: 0253-2123 ISBN-13: 978-0-8213-6366-9 DOI: 10.1596/978-0-8213-6366-9 Cover photographs from the website www.agadez-niger.com, courtesy of Samuel Gaze Library of Congress Cataloging-in-Publication Data has been requested In memory of our dear friend and colleague Jacques Bernard Christien Contents Acknowledgments ix Acronyms and Abbreviations xi Executive Summary xv Introduction Recent Reform Achievements Rationale for PEMFAR Objectives, Scope and Structure Macroeconomic Context Structure of Niger’s Economy and of Public Finance Economic Performance 2000–2003 15 Macroeconomic Outlook and Financing Requirements 2004–2007 18 Solvency and Fiscal Sustainability Analysis 21 Public Expenditure Review 25 Objectives of the Public Expenditure Review 25 Scope of Analysis and Data Constraints 26 Analysis of Public Expenditure Structure 27 Spending Targets for Priority Sectors 27 Analysis of Public Expenditure by Functional Classification 28 Actual Expenditures Compared to PRSP Spending Targets 30 International Comparisons of Functional Distribution of Public Expenditure 31 Factors Determining the Structure of Public Expenditure 32 Economic Composition of Public Expenditures 36 Impact of Budget Execution on Budget Outcomes 40 Geographical Distribution of Public Expenditures and their Poverty Impact 44 Sector Expenditure Reviews 47 Education 47 Health 53 Road Transport 58 Rural Development 63 Assessment of Public Finance Management Systems 67 Budget Preparation 68 Budget Execution 71 v vi Contents The Budget Execution Process 71 Externally Financed Development Expenditures 74 Processing Delegated Budget Credits (credits délégués) 75 Public Accounting and Treasury Management 76 Government Accounts 77 Reporting (Treasury Accounts and Budget Review Law) 78 Treasury System 78 Cash Management 79 Internal and External Controls 80 Ex-Ante Controls 81 Internal Audit 81 External Audit 82 Political Control (National Assembly) 83 Non Financial Assets, Monitoring of Parastatals and Debt Management 84 Non-Financial Assets (Comptabilité Matière) 84 Monitoring of Parastatals 85 Debt Management 86 Institutional and Organizational Reforms and Human Resources Management 87 Institutional and Organizational Reforms 88 Human Resource Management 89 Appendixes Appendix A: Macroeconomic and Government Finance Tables 91 93 Appendix A.1: Financing of Government Overall Fiscal Deficits 94 Appendix A.2: Sources of Net Official Development Assistance, 1997–2001 95 Appendix A.3: Selected Economic and Financial Indicators, 2004–2007 96 Appendix B: Public Expenditure Data Appendix B.1: Total Public Expenditures Appendix B.2: Domestically-financed Public Expenditures Appendix C: Methodology of Public Expenditure Reclassification Exercise 97 97 101 107 Appendix C.1: Objectives and Main Tasks 107 Appendix C.2: List of Reclassifications and Explanations 108 Appendix C.3: Synthesized Table of Reclassifications 112 References 117 Contents vii LIST OF TABLES 1: Priority Action Plan xxii 1-1: Nominal and Real GDP and Growth Rates, 1997–2003 1-2: Niger and WAEMU Convergence Criteria, 1997–2003 1-3: Composition of Government Revenue, 1997–2003 1-4: Composition of Government Expenditures, 1997–2003 accrual terms 10 1-5: Composition of Government Expenditures, 1997–2003 11 1-6: Overall Fiscal Balance, 1997–2003 12 1-7: Projected HIPC Assistance to Niger after Completion Point 14 1-8: Change in Domestic Arrears (net), 1999–2003 17 1-9: Financial Operations of the Central Government, 2004–2007 Projections of revenues and expenditures 20 1-10: Financial Operations of the Central Government, 2004–2007 Projections of overall balance and financing 21 1-11: Public Sector Solvency and Sustainability in Niger 22 2-1: Quantitative Targets for Priority Sector Spending 28 2-2: Functional Distribution of Public Spending (total expenditures) 29 2-3: Functional Distribution of Public Spending (Recurrent Expenditure) 31 2-4: Medium Term Projections of Priority Sector Expenditures, 2004–2007 33 2-5: Regional Comparison of Spending on Priority Sectors 33 2-6: Importance of Donor Financing for Public Expenditures 33 2-7: Economic Structure of Total Expenditures 37 2-8: Payroll and Wage Bill 2000–2003 38 2-9: Ratio of Recurrent to Capital Expenditures 39 2-10: Ratio of Budget Allocation to Execution by Expenditure Category 41 2-11: Execution Rates by Budget Execution Stage 43 2-12: Primary Education Indicators 48 2-13: Education Sector—Recurrent Expenditures by Subsector 49 2-14: Cost of Contract Teachers 49 2-15: Unit Costs by Subsector 50 2-16: Economic Classification of Education Expenditures 51 2-17: Health Indicators 53 2-18: Economic Classification of Health Expenditures 54 2-19: Health Sector—Recurrent Expenditures by Level 56 2-20: Ratios of Health Workers to Population by Region (2000) 56 2-21: Public Expenditures for Transport and Civil Works 59 2-22: Budget Allocations for Road Maintenance and Actual Expenditures 61 viii Contents 2-23: Yields of Cereal Production in Niger—Comparison with other Countries in the Sub-Region 64 2-24: Public Expenditures in the Rural Sector 3-1: Niger’s Budget Execution Process 65 72 LIST OF CHARTS 1-1: Real Output Growth 1-2: Evolution of Net ODA to Niger 13 1-3: Government Revenue 17 2-1: Evolution of Public Expenditure by Functional Classification 29 2-2: Evolution of Recurrent Expenditure by Functional Classification 30 2-3: Comparison Total Expenditures—PRSP Spending Targets 32 2-4: Comparison Recurrent Expenditures—PRSP Spending Targets 32 2-5: Sectoral Distribution of Capital Expenditures by Source of Financing 34 2-6: Use of HIPC Resources, 2001–2003 35 2-7: Economic Structure of Total Expenditure 37 2-8: Execution Rates by Sectors 41 2-9: Quarterly Fluctuations in Spending on Goods and Services 42 2-10: Per Capita Levels of Regionally Administered Expenditures by Region 46 2-11: Per Capita Distribution of Spending in the Special Program of the President 46 LIST OF BOXES 1: WAEMU Convergence Criteria 2: Revenue-Enhancing Measures Introduced since 2001 16 3: Rationale for and Impact of Niger’s Cash Management System 44 4: Inter-sectoral Expenditure Structure—Main Recommendations 47 5: Education—Main Recommendations 52 6: Health Sector—Main Recommendations 58 7: Road Transport—Main Recommendations 63 8: Rural Development Sector—Main Recommendations 66 9: Budget Preparation—Main Recommendations 70 10: Exceptional Procedures 73 11: Budget Execution—Main Recommendations 76 12: Accounting and Treasury Management—Main Recommendations 80 13: Internal and External Controls—Main Recommendations 84 14: Non-financial Assets, Monitoring of Parastatals and Debt Management— Main Recommendations 88 15: Institutional and Organizational Reforms and Human Resources Management—Main Recommendations 90 ... Y Public Expenditure Management and Financial Accountability in Niger THE WORLD BANK Washington, D.C Copyright © 2005 The International Bank for Reconstruction and Development / The World Bank. .. Public Expenditure Management and Financial Accountability Review (PEMFAR) has been prepared in this context and includes a detailed analysis of patterns of public expenditures and public finance management. .. Program) PEAC Public Expenditure Adjustment Credit PEMFAR Public Expenditure Management and Financial Accountability Review PER Public Expenditure Review PETS Public Expenditure Tracking Survey

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