Public Expenditure Management and Financial Accountability in Niger

World Bank

Washington, DC

关键词: ACCOUNTING;    ACCOUNTING PRACTICES;    ANALYTICAL WORK;    AUDITS;    AUTONOMY;   

DOI  :  10.1596/0-8213-6366-2
RP-ID  :  34148

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 study shows how difficult it is forNiger to significantly change its expenditure composition ina short time span. A narrow and volatile domestic resourcebase, heavy dependence on aid, and a large share ofpre-determined expenditures such as external debt paymentsare important factors behind this lack of flexibility. Thereare ways, though, to create space in the budget forincreasing public spending on priority sectors. The studyidentifies a number of measures in this regard, such asincreasing domestic revenues, more realistic andconservative budgeting, strengthening cash management,controlling the wage bill, prudent borrowing and attractinghigher external financing for recurrent costs in prioritysectors. The study also shows that enhancing the efficiencyand transparency of public spending is as important asincreasing spending for PRS priority sectors. It thoroughlyassesses public management systems in Niger and presents anaction plan, jointly elaborated by the Government and itsmain external partners, to address the main challenges inthis area. This action plan contains a priority set ofmeasures to improve budget preparation, execution as well asinternal and external oversight.