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Economic & Sector Work :: Integrated Fiduciary Assessment

Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume I, Main report

ACCOUNTABILITY MECHANISMS ACCOUNTABILITY PROBLEMS ACCOUNTING STANDARDS AGGREGATE EXPENDITURE AGGREGATE REVENUE ALLOCATION ANNUAL BUDGET ANNUAL BUDGET EXECUTION BASIC EDUCATION BENCHMARK BENCHMARKS BENEFICIARIES BORROWING BUDGET ACCOUNTING BUDGET EXECUTION BUDGET EXPENDITURE BUDGET FORMULATION BUDGET MONITORING BUDGET PERFORMANCE BUDGET SUPPORT BUDGET SURPLUSES BUDGETARY FUNDS CAPITAL MARKETS CENTRAL BANK CIVIL SOCIETY ORGANIZATIONS COLLECTED REVENUES COMMERCIAL BANKS COUNTRY PROCUREMENT COUNTRY PROCUREMENT ASSESSMENT CREDIT RATINGS DATA COLLECTION DEBT BURDEN DEBT RELIEF DEBT SERVICE DECENTRALIZATION DEFICIT FINANCING DEFLATION DEVELOPMENT STRATEGY DIAGNOSTIC TOOL DOMESTIC MARKET DOMESTIC TAXATION ECONOMIC COOPERATION ECONOMIC GROWTH ECONOMIC REFORM ECONOMIC RELATIONS ECONOMIC VOLATILITY ELECTRICITY EXCHANGE RATE EXPENDITURE CONTROL EXPENDITURE PLANS EXPENDITURE POLICIES EXPENDITURES EXPORTS EXTERNAL DEBT FEDERAL BUDGET FEDERAL BUDGETS FINANCIAL ACCOUNTABILITY FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL STATISTICS FISCAL AGGREGATES FISCAL DATA FISCAL DECISIONS FISCAL FRAMEWORK FISCAL MANAGEMENT FISCAL PERFORMANCE FISCAL POLICIES FISCAL POLICY FISCAL RESPONSIBILITY FISCAL SYSTEM FISCAL TRANSPARENCY FOREIGN CURRENCY FOREIGN EXCHANGE GDP GOVERNMENT BUDGET GOVERNMENT BUDGETS GOVERNMENT DEBT GOVERNMENT EXPENDITURE GOVERNMENT EXPENDITURES GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT GROSS NATIONAL SAVINGS IMPORT TARIFF INFLATION INSTITUTIONAL DEVELOPMENT INTEREST RATE INTERNAL AUDIT INTERNATIONAL TRADE LOCAL GOVERNMENT LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENTS LONG-TERM DEBT MACROECONOMIC CONTEXT MACROECONOMIC FRAMEWORK MACROECONOMIC INDICATORS MACROECONOMIC MANAGEMENT MACROECONOMIC PROBLEMS MACROECONOMIC STABILITY MACROECONOMIC STABILIZATION MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEMBER COUNTRIES MERGERS MISMANAGEMENT NATIONAL PLANNING NATIONAL SAVINGS PER CAPITA INCOME PERFORMANCE FRAMEWORK PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT FRAMEWORK PERSONAL INCOME PERSONAL INCOME TAX PORTS POVERTY FUND POVERTY REDUCTION POVERTY REDUCTION STRATEGY PRIVATE SECTOR PRIVATE SECTOR GROWTH PROGRAM REVIEWS PROGRAMS PROPERTY TAXES PUBLIC PUBLIC ACCOUNTS PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCING PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC INVESTMENT PROGRAM PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICES PUBLIC SPENDING REAL GDP REAL GROWTH REFORM AGENDA REFORM EFFORTS REFORM PROCESS REFORM PROGRAM REGULATOR REVENUE COLLECTION REVENUE GROWTH REVENUE MOBILIZATION REVENUE SHARING ROAD CONSTRUCTION SECTOR MANAGERS SERVICE DELIVERY STATE GOVERNMENT STATE GOVERNMENTS STRUCTURAL REFORMS SUB-NATIONAL GOVERNMENTS SUBNATIONAL GOVERNMENTS TAX ADMINISTRATION TAX BURDEN TAX RATE TRANSPARENCY TREASURY TREASURY BILL VALUE ADDED WEALTH
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World Bank, Washington, DC
Africa | Nigeria
2012-06-11T21:10:19Z | 2012-06-11T21:10:19Z | 2007-05-25

This report reviews the trends in expenditure patterns in public financial management (PFM) in Nigeria since 2001, and assesses the impact thus far of the ongoing government reform efforts. The public expenditure management and financial accountability review (PEMFAR) covers areas that have been traditionally undertaken by separate Bank reports such as the public expenditure reviews (PER), the country financial accountability assessment (CFAA), and the country procurement assessment review (CPAR). This analysis covers fiscal policies and performance at both federal and state government levels. The PEMFAR is a consolidated diagnostic tool designed to enhance Bank, development partners' and member countries' knowledge of PFM arrangements and reform challenges. The core objective of the Nigeria PEMFAR is to advise the Government (federal and participating states) on how (i) to better focus and sequence its PFM, including the procurement reform agenda within a broader economic reform framework, and (ii) identify directions and instruments of restructuring its expenditure patterns on both macro and sectoral levels. The PEMFAR also aims to inform international development partners on how they could provide more efficient support for the PFM reforms in Nigeria by identifying the main bottlenecks within the existing reform process.

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