Democratic Republic of Congo - Public Expenditure Review (Vol. 1 of 2) : Executive Summary

World Bank

Washington, DC

关键词: ACCOUNTING;    ACCOUNTING FRAMEWORK;    ADMINISTRATIVE CLASSIFICATION;    ADMINISTRATIVE FRAMEWORK;    ADMINISTRATIVE REFORM;   

RP-ID  :  34937

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This report is based on the work carriedout during the second half of 2002 in close collaborationwith the Democratic Republic of Congo (DRC) government. Itis part of a full range of efforts undertaken since July2001 by the World Bank and the International Monetary Fund,the goal of which is to help the DRC set in place a modernand viable public expenditure management system,specifically capable of tracking the destination ofresources and assessing the quality of the work and servicesproduced with their assistance, particularly as regardsexpenditures of potential benefit to the poorer segments ofthe population. Also, the World Bank's TransitionalSupport Strategy for the DRC, dated June 2001, had proposedthat a public expenditure review (the review) be performedin order to make the departments more effective and improvethe transparency of public resource management. In thisregard, it should be noted that the chapter one analysis ledto the World Bank's decision to undertake more in-depthwork on the following subjects: (i) management of so-calledcommon expenditures, (ii) management of public finances atthe local level, and (iii) governance in general, inrelation to public service delivery. Chapters two and threewere widely used in preparing the country status reports onthe health and education sectors, which are now beingcompleted, while chapter four served as a background paperfor the transportation sector. Similarly, the chapter fiveanalysis was used: (i) as the first HIPC AAP1(Heavily-Indebted Poor Country Assessment and Action Plan)report concerning the tracking of poverty reducing publicspending, (ii) to assist the government in developing anaction plan to improve the capacity to track the executionof public expenditures in general and pro-poor expendituresin particular, and (iii) in developing both the preliminaryand final documents within the context of the DRC'sjoining the HIPC Initiative in July 2003. This report placesan emphasis on (i) budget preparation and presentation, (ii)budget execution and public accounting, (iii) cashmanagement, and (iv) public finances at the provincial level.