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Economic & Sector Work :: Integrated Fiduciary Assessment

Zambia : Public Expenditure Management and Financial Accountability Review

ACCOUNT ACCOUNTABILITY ACCOUNTING STANDARDS ADMINISTRATIVE SYSTEMS ANTI-CORRUPTION APPROPRIATIONS AUDITING BOOKKEEPING BUDGET CLASSIFICATION BUDGET ESTIMATES BUDGET EXECUTION BUDGET MANAGEMENT BUDGET PRESENTATION BUDGET PROCESS BUDGETING CAPITAL PROJECTS CASH MANAGEMENT CASH PAYMENTS CENTRAL GOVERNMENT CIVIL SERVICES CONSTITUTION CONSTITUTIONS CORRUPTION DEBT DEBT MANAGEMENT DECISION-MAKING DEMOCRATIC CONTROL DISCLOSURE DISTRICTS ELECTRICITY EXECUTION FINANCIAL ACCOUNTABILITY FINANCIAL ASSISTANCE FINANCIAL MANAGEMENT FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL SYSTEMS FIXED COSTS GOOD GOVERNANCE GOVERNANCE ISSUES GOVERNANCE RESEARCH GOVERNANCE RESEARCH INDICATOR GOVERNMENT BUDGETS GOVERNMENT EFFECTIVENESS GOVERNMENT EXPENDITURES GOVERNMENT OFFICIALS GOVERNMENT PERFORMANCE GOVERNMENT REVENUE GOVERNMENT'S BUDGET GROWTH RATE HUMAN RIGHTS INFLATION INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INSURANCE INTERNAL AUDIT INTERNATIONAL DEVELOPMENT JUDICIARY LEGAL FRAMEWORK LEGAL PROVISIONS LEGAL SYSTEM LOCAL AUTHORITY LOCAL GOVERNMENT MACROECONOMIC PERFORMANCE MINISTERS NATIONAL DEVELOPMENT NATIONAL PLANNING PARLIAMENT PARLIAMENTARY OVERSIGHT PAYROLL PER CAPITA INCOME PUBLIC ACCOUNTABILITY PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC FINANCE PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR REFORM PUBLIC SERVICE PUBLIC SERVICE CAPACITY REPORTING SYSTEMS REPRESENTATIVES RESOURCE ALLOCATION SAVINGS SERVICE DELIVERY SOCIAL OUTCOMES SOCIAL SECTOR STATE ENTERPRISES TAX TAX REVENUE TRANSPARENCY TREASURY URBANIZATION PUBLIC EXPENDITURES PUBLIC FINANCE CAPACITY CONSTRAINTS POLITICAL POWER GOVERNANCE APPROACH PUBLIC ACCOUNTING INSTITUTION BUILDING REGULATORY FRAMEWORK PRUDENTIAL REGULATIONS ACCESS TO INFORMATION INFORMATION MANAGEMENT REPORTING SYSTEMS POVERTY REDUCTION STRATEGIES PUBLIC RESOURCES MANAGEMENT FINANCIAL SYSTEMS AUDITING STANDARDS PROCUREMENT REFORM POLICY DONOR FINANCE PUBLIC SECTOR MANAGEMENT BUDGET MANAGEMENT
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Washington, DC
Africa | Zambia
2013-07-31T20:21:19Z | 2013-07-31T20:21:19Z | 2003-11

The challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption campaign of the new Government, and the renewed interest by Parliament in governance issues, and accountability have all been encouraging steps. Nevertheless, for Zambia to assure that public accountability is enduring, and not dependent upon the Government of the day, it must take steps to strengthen institutions of the State that can provide public oversight, and that promote basic checks and balances. This report provides a very detailed analysis of the country's PEM, and accountability processes. Yet, many of the recommendations are not new, but have been cited in previous reports of the Bank, and/or other donors. Effective implementation of public sector reforms will likely remain a challenge in Zambia. The limited capacity of Government suggests the need to target a few major aspects of public finance, and to address them persistently: improving compliance with existing regulations; strengthening the oversight institutions of the State; promoting public access to information; and, rebuilding information management, and reporting systems. The report also deals with the second objective of the Poverty Reduction Strategy Paper (PRSP), i.e., with ways and methods by which the Government can ensure efficient, equitable, and transparent management of public resources. It also focuses on the dimension of governance, i.e., the effectiveness of government to be able to provide public services. The specific objectives of the report are to: (a) provide a comprehensive and integrated assessment of Zambia's overall fiduciary risk, i.e., budget management, financial systems and auditing, and public procurement; (b) document PEM reforms progress to-date, and challenges facing Zambia; and, (c) develop a realistic action plan, outlining short and medium term remedial measures, which the Government should implement with donor support.

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