Zambia : Public Expenditure Management and Financial Accountability Review

Zambia : Public Expenditure Management and Financial Accountability Review

Zambia's economy is not growing fast. Poverty is on the rise. The quality of economic governance is on the decline. And public resources are not well spent. The badly needed first steps to reverse all this are to start getting the budgetary al...

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Bibliographic Details
Main Author:	World Bank
Format:	Publication
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCOUNTANT GENERAL ACCOUNTING ACCOUNTING OFFICER ACCOUNTING STANDARDS ACTUAL COSTS ADMINISTRATIVE SYSTEMS ANNUAL BUDGET ANNUAL BUDGET PROCESS APPROPRIATIONS AUDITING AUDITORS AUDITS BUDGET ACCOUNTING BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET CLASSIFICATION BUDGET CYCLE BUDGET DOCUMENT BUDGET EXECUTION BUDGET FRAMEWORK BUDGET LINE ITEMS BUDGET MANAGEMENT BUDGET OFFICE BUDGET PASSAGE BUDGET POLICY BUDGET PREPARATION BUDGET PROCESS BUDGET YEAR BUDGETARY DECISIONS BUDGETARY FUNDS CAPACITY BUILDING CAPITAL EXPENDITURE CAPITAL PROJECTS CASH FLOW CASH MANAGEMENT CASH RATIONING CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUE CIVIL SERVICE CONSOLIDATION DEBT DEBT MANAGEMENT DEBT RELIEF DECENTRALIZATION ELECTRICITY EXPENDITURE CEILINGS EXPENDITURE CONTROLS EXPENDITURE DATA EXTERNAL AUDIT FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY PUBLIC EXPENDITURE FINANCIAL ANALYSIS FINANCIAL CONTROLS FINANCIAL DATA FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT SYSTEM FINANCIAL MANAGEMENT SYSTEMS FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL RESOURCES FINANCIAL RISK FINANCIAL STATEMENTS FINANCIAL STATISTICS FINANCIAL SYSTEMS FISCAL DEFICITS FISCAL MANAGEMENT FISCAL REFORMS FIXED COSTS GOVERNMENT BUDGETS GOVERNMENT PERFORMANCE GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INSURANCE INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROL LAWS LEGAL FRAMEWORK LEGAL PROVISIONS LICENSES LOCAL GOVERNMENT LOCAL GOVERNMENT EXPENDITURES LOCAL PURCHASE ORDER MACROECONOMIC STABILITY MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE FRAMEWORK MINISTRY OF FINANCE PENSIONS PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT SYSTEM POLITICAL COMMITMENT POVERTY REDUCTION POVERTY-REDUCING EXPENDITURES PROCUREMENT PRODUCTIVITY PROVISIONS PUBLIC PUBLIC ACCOUNTABILITY PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REFORM PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE TRACKING PUBLIC EXPENDITURE TRACKING SURVEY PUBLIC EXPENDITURE TRACKING SURVEYS PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FUNDING PUBLIC INFRASTRUCTURE PUBLIC PROCUREMENT PUBLIC RESOURCE PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR CAPACITY PUBLIC SECTOR CAPACITY BUILDING PUBLIC SECTOR DEFICIT PUBLIC SECTOR REFORM PUBLIC SERVICE PUBLIC SERVICE CAPACITY PUBLIC SERVICE COMMISSION PUBLIC SERVICE DELIVERY PUBLIC SERVICE EMPLOYMENT PUBLIC SERVICE MANAGEMENT PUBLIC SERVICES PUBLIC SPENDING RECURRENT EXPENDITURES REORGANIZATION SAVINGS SOCIAL SERVICES STATE ENTERPRISES TAX TECHNICAL ASSISTANCE TRANSPARENCY TREASURY URBANIZATION
Online Access:	http://documents.worldbank.org/curated/en/2004/10/6428852/zambia-public-expenditure-management-financial-accountability-review http://hdl.handle.net/10986/14841

Description
Summary:	Zambia's economy is not growing fast. Poverty is on the rise. The quality of economic governance is on the decline. And public resources are not well spent. The badly needed first steps to reverse all this are to start getting the budgetary allocations right and to make sure those allocations go where they re intended. That requires making the public aware of the government s budgetary decisions and holding the government accountable for better performance. Budgets, now not credible, have to become credible. Spending rules, where they exist, must be strengthened and enforced. Where rules are missing, they must be created and once again enforced to remove today s pernicious discretion. Addressing the longstanding challenges that Zambia faces in public expenditure management will require strong political will. For Zambia to assure that public accountability is enduring and not dependent on the government of the day, it must strengthen budget processes and institutions that can provide public oversight and promote basic checks and balances. This report provides an analysis of how Zambia can strengthen budgetary processes and institutions for accountability and effective service delivery to its citizens.

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