Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary

World Bank

Washington, DC

关键词: ACCOUNTABILITY ARRANGEMENTS;    ACCOUNTABILITY FRAMEWORK;    ACCOUNTABILITY MECHANISMS;    ACCOUNTABILITY SYSTEMS;    ACCOUNTING;   

RP-ID  :  36496

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 reviews the trends inexpenditure patterns in public financial management (PFM) inNigeria since 2001, and assesses the impact thus far of theongoing government reform efforts. The public expendituremanagement and financial accountability review (PEMFAR)covers areas that have been traditionally undertaken byseparate Bank reports such as the public expenditure reviews(PER), the country financial accountability assessment(CFAA), and the country procurement assessment review(CPAR). This analysis covers fiscal policies and performanceat both federal and state government levels. The PEMFAR is aconsolidated diagnostic tool designed to enhance Bank,development partners' and member countries'knowledge of PFM arrangements and reform challenges. Thecore objective of the Nigeria PEMFAR is to advise theGovernment (federal and participating states) on how (i) tobetter focus and sequence its PFM, including the procurementreform agenda within a broader economic reform framework,and (ii) identify directions and instruments ofrestructuring its expenditure patterns on both macro andsectoral levels. The PEMFAR also aims to informinternational development partners on how they could providemore efficient support for the PFM reforms in Nigeria byidentifying the main bottlenecks within the existing reform process.