Mozambique : Public Expenditure Review, Phase 2. Sectoral Expenditures

World Bank

Washington, DC

关键词: ACCOUNTING;    AGRICULTURE;    BORROWING;    BUDGET EXECUTION;    CASH MANAGEMENT;   

RP-ID  :  25969

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 is the second (and final) phase ofthe Public Expenditure Review (PER) for Mozambique. Thefirst phase, initiated in 2000 and completed in 2001 , andtermed the Public Expenditure Management Review (PEMR),dealt with the financial management system (see report no.22985). It developed a large agenda for reform in all of theparts of the expenditure cycle: budgeting, execution,accounting, and auditing. Jointly with the Mozambicanauthorities, a final report was produced which included atime-bound action plan. This, the second phase of the PER,covers aspects of sectoral spending in four major sectors:education, health, roads and water. These sectors wereselected because they account for 51 percent of governmentspending and for 56 percent of the civil service, and areamong the six "fundamental areas of action" in theAction Plan for the Reduction of Absolute Poverty (termedPARPA, viz. Mozambique's Poverty Reduction StrategyPaper-report no. 22664). This second phase of the PER alsoprovides an update about progress with the action plan ofthe first phase, the PEMR. Finally, it reports briefly on apilot expenditure tracking exercise carried out in thespecific case of health, the Expenditure Tracking andService Delivery Survey'. The PER is a joint product ofthe Government and the Bank, each taking the lead indifferent sectors. The main objectives of the PER 2nd phaseare to examine allocative efficiency and cost-effectiveness,as well as the poverty orientation of spending. Among theyardsticks used for examining the rate of service deliveryare the targets set in the Government's PARPA and alsothe Millennium Development Goals (MDGs). The scope of theinquiry is limited. Agriculture is omitted. And concerningHIV/AIDS, research was done on the disease in general, onits macroeconomic impact, and on its impact in theeducational sector, and some information was generated onits impact in the health sector. But a major study onHIV/AIDS and its impact on the health sector, and measuresto be taken, is due to start during 2003. It was notpossible to reflect the results of this study in the PER.