This report synthesizes the findings ofpublic expenditure management and financial accountabilityreviews (PEMFARs) that were conducted in seven statesbetween 2008 and 2009. The states covered were Anambra,Bayelsa, Ekiti, Kogi, Niger, Ondo, and Plateau. The reportseeks to analyze and summarize the key findings of thereviews from these states in order to ensure that the keymessages from the otherwise voluminous reports are presentedin a single, smaller report. The states have differentsocio-economic characteristics but all operate in a federalsystem that offers some reasonable operational autonomy inthe context of a federal constitution. Under the federalsystem of government, states have been allocated significantresponsibilities for service delivery. The constitutiondefines the expenditure and revenue collectionresponsibilities that are under their purview. To carry outtheir responsibilities, the Public Financial Management(PFM) institutional framework is modeled after that of thefederal government. All three branches of government are inplace with the executive governor as head of stateadministration. Given the relative autonomy that statesenjoy, each state prepares and implements its own budget.Like the federal government, the framework for state PFMsystem is therefore defined by the budget process.
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