Liberia - 2008 Public Expenditure Management and Financial Accountability Review

World Bank

World Bank

关键词: ACCOUNTING;    ACCOUNTING SYSTEM;    ADMINISTRATIVE COSTS;    AGGREGATE DEMAND;    ALLOCATION;   

RP-ID  :  43282

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The 2008 Public Expenditure Managementand Financial Accountability Review (PEMFAR) assessLiberia's public expenditure performance along fourmain dimensions: macroeconomic, institutional, allocationsbetween sectors, and allocations within key sectors. At themacroeconomic level, it describes the external economicconstraints and opportunities that will drive growth andrevenue mobilization over the medium term and determine thelikely fiscal envelope (chapter one). It next reviews theinstitutional structures that guide and ensure appropriateresource allocation and assesses the strength and weaknessesof the current systems using a standardized publicexpenditure and financial accountability scoring system(chapter two). It then assesses how public expenditure hasbeen allocated between sectors and priorities (chapterthree). It lastly reviews the allocation of resources withintwo priority sectors, health and education (chapter four).