Mozambique : Public Expenditure Review, Phase 2. Sectoral Expenditures
This is the second (and final) phase of the Public Expenditure Review (PER) for Mozambique. The first phase, initiated in 2000 and completed in 2001 , and termed the Public Expenditure Management Review (PEMR), dealt with the financial management s...
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| Format: | Public Expenditure Review |
| Language: | English en_US |
| Published: |
Washington, DC
2013
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2003/09/2523345/mozambique-public-expenditure-review-phase-2-sectoral-expenditures http://hdl.handle.net/10986/14638 |
| Summary: | This is the second (and final) phase of
the Public Expenditure Review (PER) for Mozambique. The
first phase, initiated in 2000 and completed in 2001 , and
termed the Public Expenditure Management Review (PEMR),
dealt with the financial management system (see report no.
22985). It developed a large agenda for reform in all of the
parts of the expenditure cycle: budgeting, execution,
accounting, and auditing. Jointly with the Mozambican
authorities, a final report was produced which included a
time-bound action plan. This, the second phase of the PER,
covers aspects of sectoral spending in four major sectors:
education, health, roads and water. These sectors were
selected because they account for 51 percent of government
spending and for 56 percent of the civil service, and are
among the six "fundamental areas of action" in the
Action Plan for the Reduction of Absolute Poverty (termed
PARPA, viz. Mozambique's Poverty Reduction Strategy
Paper-report no. 22664). This second phase of the PER also
provides an update about progress with the action plan of
the first phase, the PEMR. Finally, it reports briefly on a
pilot expenditure tracking exercise carried out in the
specific case of health, the Expenditure Tracking and
Service Delivery Survey'. The PER is a joint product of
the Government and the Bank, each taking the lead in
different sectors. The main objectives of the PER 2nd phase
are to examine allocative efficiency and cost-effectiveness,
as well as the poverty orientation of spending. Among the
yardsticks used for examining the rate of service delivery
are the targets set in the Government's PARPA and also
the Millennium Development Goals (MDGs). The scope of the
inquiry is limited. Agriculture is omitted. And concerning
HIV/AIDS, research was done on the disease in general, on
its macroeconomic impact, and on its impact in the
educational sector, and some information was generated on
its impact in the health sector. But a major study on
HIV/AIDS and its impact on the health sector, and measures
to be taken, is due to start during 2003. It was not
possible to reflect the results of this study in the PER. |
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