Zambia : Public Expenditure Management and Financial Accountability Review

World Bank

Washington, DC

关键词: ACCOUNTANT GENERAL;    ACCOUNTING;    ACCOUNTING OFFICER;    ACCOUNTING STANDARDS;    ACTUAL COSTS;   

DOI  :  10.1596/0-8213-5924-X
RP-ID  :  34424

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Zambia's economy is not growingfast. Poverty is on the rise. The quality of economicgovernance is on the decline. And public resources are notwell spent. The badly needed first steps to reverse all thisare to start getting the budgetary allocations right and tomake sure those allocations go where they re intended. Thatrequires making the public aware of the government sbudgetary decisions and holding the government accountablefor better performance. Budgets, now not credible, have tobecome credible. Spending rules, where they exist, must bestrengthened and enforced. Where rules are missing, theymust be created and once again enforced to remove today spernicious discretion. Addressing the longstandingchallenges that Zambia faces in public expendituremanagement will require strong political will. For Zambia toassure that public accountability is enduring and notdependent on the government of the day, it must strengthenbudget processes and institutions that can provide publicoversight and promote basic checks and balances. This reportprovides an analysis of how Zambia can strengthen budgetaryprocesses and institutions for accountability and effectiveservice delivery to its citizens.