Details

Subject(s)

• Expenditures, Public [Browse]
• Finance, Public—Niger [Browse]

Related name

• International Monetary Fund [Browse]

Series

• IMF country report ; no. 13/285. [More in this series]
• IMF country report ; number 13/285 [More in this series]

Summary note

Niger : Public Expenditure and Financial Accountability (PEFA) Assessment

Notes

"September 2013."

Source of description

Description based on online resource; title from PDF title page (ebrary, viewed November 22, 2013).

Language note

English

Contents

• Cover; Table of Contents; Abbreviations; PEFA Secretariat/Disclosure of Quality Assurance Mechanism; Summary of the Assessment; Tables; 1. Summary of the PEFA 2012 assessment compared to the 2008 assessment; I. Introduction; 2. Number (and percentage of expenditures) of government public entities; II. Niger Background; A. Economic situation of the country; 3. Key macroeconomic data; B. Budgetary objectives; 4. Financial operations of the central government (as a percentage of GDP); 5. Central government expenditures by economic categories (as a percentage of the total)
• C. Legal and institutional framework for public financial management6. Budget allocations by sector (as a percentage of total expenditures); III. Assessment of the public financial management systems, procedures and institutions; A. Budget credibility; 7. Central government budget allocation and execution; 8. Matrix of results of indicator PI-2; 9. Summary of results: outturn rate for revenue projections; 10. Stock of payment expenditure arrears; B. Comprehensiveness and Transparency; 11. Status of documents required by PEFA
• 12. Summary of sets of financial statements produced and expenditures reported13. Access to key fiscal information; C. Budgeting based on public policies; Boxes; 1. Budget policy documents; 2. Medium-term frameworks: Institutional issues and change in methodology; 14. Actual primary expenditures in the priority sectors; D. Predictability and Control in Budget Execution; 15. Number and type of appeal; 16. Status of collections and outstanding amounts to be collected from issuances after a tax audit for each fiscal year (2009, 2010 and 2011)
• 17. Summary of the features of the legal and regulatory framework for procurement according to the baseline PEFA criteria18a. Breakdown of procurement modes by number and percentage; 18b. Breakdown of procurement modes by amount; 19. Analysis of the existence of an independent administrative body in charge of reviewing complaints; 20. Estimate of the share of systems reviews in the working time of inspections; 21. Annual DGIF missions; E. Accounting, recording of information and financial reporting; 3. Change in Accounting Organization; 22. Regularity of in-year reports on budget execution
• F. External Scrutiny and Audit4. Report on the 2007 budget review law; 23. Principal Activities of the Audit Office; 5. Status of accounts submitted to the Audit Office; 6. Dates for the Dissolution and Seating of the National Assembly; 7. Dates that Budget Laws Were Enacted; G. Donor Practices; 24. Direct planned and actual budget aid; 25. Matrix of results of calculations for the components of Indicator D-1; IV. Government Reform Process; A. Description of recent and ongoing reforms; B. Institutional factors supporting reform planning and implementation; Annexes; 1. Sources of Information
• 2. List of persons we met

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ISBN

• 1-4843-9464-X
• 1-58906-970-6
• 1-4843-7009-0

OCLC

869093033

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