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Economic & Sector Work :: Public Expenditure Review

Nigeria - Lagos Rolling First Public Expenditure Review

ACCOUNTANT ACCOUNTING ADMINISTRATIVE CONTROLS ALLOCATION AMORTIZATION ANNUAL BUDGETS ARREARS BALANCE SHEET BANK BORROWING BANK BRANCHES BANK FINANCING BANKING SECTOR BANKING SECTOR REFORMS BANKING SYSTEM BOND BOND ISSUANCE BOND ISSUING BONDS BOOM-BUST CYCLES BORROWER BUDGET DEFICIT BUDGET DEFICITS BUDGET EXECUTION BUDGET FRAMEWORK BUDGET IMPLEMENTATION BUDGET PLANNING BUDGET PREPARATION BUDGET PREPARATION PROCESS BUDGET SYSTEM BUDGETING CAPACITY BUILDING CAPITAL BUDGET CAPITAL EXPENDITURE CAPITAL EXPENDITURES CAPITAL GAINS CAPITAL MARKET CAPITAL PROJECTS CAPITAL SPENDING CASH MANAGEMENT COLLECTION PROCESS COLLECTION PROCESSES COMMERCIAL BANK COMMERCIAL BANK LOAN COMMERCIAL BANKS COMMERCIAL LOANS CONTINGENT LIABILITIES COST OF COLLECTION COSTS OF COLLECTION CREDIBILITY CURRENCY DEBT DEBT CAPITAL DEBT DATA DEBT LEVEL DEBT LEVELS DEBT MANAGEMENT DEBT MATURITIES DEBT OUTSTANDING DEBT REDUCTION DEBT SERVICE DEBT SERVICE PAYMENTS DEBT STOCK DECENTRALIZATION DEFICIT FINANCING DEFICITS DISBURSEMENTS DISCLOSURE REQUIREMENTS DOMESTIC BANKS DOMESTIC BONDS DOMESTIC BORROWING DOMESTIC DEBT ECONOMIC CLASSIFICATION ELECTRONIC BANKING EVALUATION OF PROJECTS EX-POST EVALUATION EXCHANGE COMMISSION EXCHANGE RATE EXPENDITURE EXPENDITURES EXTERNAL BORROWING EXTERNAL DEBT EXTERNAL FINANCE FEDERAL TRANSFERS FINANCES FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL REPORTS FINANCIAL SECTOR FINANCIAL STATEMENTS FINANCIAL SYSTEM FISCAL BALANCE FISCAL DEFICIT FISCAL DISCIPLINE FISCAL FEDERALISM FISCAL PERFORMANCE FISCAL POLICIES FISCAL POLICY FISCAL PROGRAM FISCAL PROJECTIONS FISCAL SUSTAINABILITY FOREIGN BANKS FOREIGN CURRENCIES FOREIGN CURRENCY FRAUD GOVERNMENT ACCOUNT GOVERNMENT DEBTS GOVERNMENT GUARANTEE GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT HUMAN RESOURCE INCOME INEQUALITY INCOME TAX INFLATION INFLATION RATE INFRASTRUCTURE INVESTMENT INFRASTRUCTURE INVESTMENTS INTEREST PAYMENT INTEREST PAYMENTS INTERNAL AUDIT INTERNATIONAL DEVELOPMENT INTERNATIONAL STANDARDS INVESTING INVESTMENT POLICY INVESTMENT PROJECTS INVESTMENT SPENDING LEGAL FRAMEWORK LEVY LOAN AMOUNT LOAN BALANCE LOAN OBLIGATIONS LOCAL GOVERNMENT LOCAL GOVERNMENTS MACROECONOMIC MANAGEMENT MACROECONOMIC POLICIES MARKET PRACTICES MEDIUM TERM FISCAL STRATEGY MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MINISTRY OF FINANCE OIL PRICE OIL PRICES OUTSTANDING DEBT PAYMENT OBLIGATION PAYMENT ORDER PENSION PENSIONS PERSONAL INCOME POLITICAL RISKS POVERTY REDUCTION PROCUREMENT ASSESSMENT PROCUREMENT FUNCTION PROCUREMENT PROCESS PROCUREMENT SYSTEMS PROMISSORY NOTES PUBLIC ACCOUNTS PUBLIC ADMINISTRATION PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC INVESTMENT PUBLIC INVESTMENT PROGRAM PUBLIC PROCUREMENT PUBLIC SERVICE PUBLIC SPENDING RATE OF RETURN REAL INTEREST REAL INTEREST RATE REAL INTEREST RATES RECURRENT EXPENDITURE RECURRENT EXPENDITURES REFORM EFFORTS REFORM PROGRAM REGISTERED BONDS REGULATORY FRAMEWORK REPAYMENTS RESOURCE IMPLICATIONS RETAIL TRADING RETURN REVENUE FORECASTING REVENUE GROWTH SALE OF INVESTMENTS SANITATION SECURITIES SERVICE DELIVERY SHORT-TERM DEBT SINKING FUND STAMP DUTIES STATE EXPENDITURE STATE GOVERNMENT STATE GUARANTEES STATE TREASURY STATUTORY LIMIT STOCK EXCHANGES STRATEGIC POLICY STRATEGIC PRIORITIES SUB-NATIONAL BORROWING SUSTAINABILITY ANALYSIS TAX TAX COLLECTION TAX COLLECTIONS TAX POLICY TAX RATES TAX REVENUES TELECOMMUNICATIONS TOTAL DEBT TOTAL EXPENDITURE TRANSPARENCY TREASURY UNREALISTIC BUDGETS WITHHOLDING TAX
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Washington, DC
Africa | Nigeria
2013-02-14T18:12:59Z | 2013-02-14T18:12:59Z | 2010-05

This review provides an analysis of the fiscal performance and sustainability of the State of Lagos, performance of the budgeting system and of the public procurement system. It is the first in a planned rolling Public Expenditure Reviews (PERs) for Lagos state. The analysis finds that the state's fiscal policy is broadly sound and that its fiscal program is sustainable in the medium term, but only if certain conditions prevail. It also finds that the performance of the budget system has been mixed, and that the public procurement system is beset with many weaknesses. In spite of weaknesses in the budget and procurement systems, the review observes that various reforms are currently underway to addresses the weaknesses. Finally, the report offers a number of recommendations on the way forward.

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