Niger : public expenditure and financial accountability (PEFA) assessment.

Washington, D.C. : International Monetary Fund, 2013.
1 online resource (119 p.)


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Summary note
Niger : Public Expenditure and Financial Accountability (PEFA) Assessment
"September 2013."
Source of description
Description based on online resource; title from PDF title page (ebrary, viewed November 22, 2013).
Language note
  • 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
  • 1-4843-9464-X
  • 1-58906-970-6
  • 1-4843-7009-0
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