Nigeria - State Level Public Expenditure Management and Financial Accountability Review : A synthesis Report
This report synthesizes the findings of public expenditure management and financial accountability reviews (PEMFARs) that were conducted in seven states between 2008 and 2009. The states covered were Anambra, Bayelsa, Ekiti, Kogi, Niger, Ondo, and...
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| Format: | Public Expenditure Review |
| Language: | English en_US |
| Published: |
Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2011/01/16215782/nigeria-state-level-public-expenditure-management-financial-accountability-review-synthesis-report-anambra-bayelsa-ekiti-kogi-niger-ondo-plateau http://hdl.handle.net/10986/12351 |
| Summary: | This report synthesizes the findings of
public expenditure management and financial accountability
reviews (PEMFARs) that were conducted in seven states
between 2008 and 2009. The states covered were Anambra,
Bayelsa, Ekiti, Kogi, Niger, Ondo, and Plateau. The report
seeks to analyze and summarize the key findings of the
reviews from these states in order to ensure that the key
messages from the otherwise voluminous reports are presented
in a single, smaller report. The states have different
socio-economic characteristics but all operate in a federal
system that offers some reasonable operational autonomy in
the context of a federal constitution. Under the federal
system of government, states have been allocated significant
responsibilities for service delivery. The constitution
defines the expenditure and revenue collection
responsibilities that are under their purview. To carry out
their responsibilities, the Public Financial Management
(PFM) institutional framework is modeled after that of the
federal government. All three branches of government are in
place with the executive governor as head of state
administration. Given the relative autonomy that states
enjoy, each state prepares and implements its own budget.
Like the federal government, the framework for state PFM
system is therefore defined by the budget process. |
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