Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary
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 accountabi...
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| Format: | Integrated Fiduciary Assessment |
| Language: | English |
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Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2007/05/7772367/nigeria-fiscal-agenda-change-public-expenditure-management-financial-accountability-review-pemfar-vol-2-2-executive-summary http://hdl.handle.net/10986/7676 |
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okr-10986-7676 |
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| recordtype |
oai_dc |
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Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
ACCOUNTABILITY ARRANGEMENTS ACCOUNTABILITY FRAMEWORK ACCOUNTABILITY MECHANISMS ACCOUNTABILITY SYSTEMS ACCOUNTING ACCOUNTING STANDARDS AGGREGATE EXPENDITURE AGGREGATE FISCAL AGGREGATE FISCAL DISCIPLINE AGGREGATE FISCAL MANAGEMENT ALLOCATION ANNUAL BUDGET AUDIT FINDINGS AUDITOR GENERAL AUDITOR-GENERAL BUDGET ACCOUNTING BUDGET ALLOCATIONS BUDGET CLASSIFICATION BUDGET DEFICIT BUDGET DOCUMENTATION BUDGET DOCUMENTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET EXPENDITURE BUDGET FINANCING BUDGET FORMULATION BUDGET IMPLEMENTATION BUDGET INFORMATION BUDGET MANAGEMENT BUDGET MODEL BUDGET MONITORING BUDGET OUTCOMES BUDGET PERFORMANCE BUDGET POLICY BUDGET PRACTICES BUDGET PREPARATION BUDGET PROCESS BUDGET REFORMS BUDGET REPORTING BUDGET STRUCTURE BUDGET SUPPORT BUDGET SURPLUSES BUDGET SYSTEM BUDGET SYSTEMS BUDGET YEAR CAPACITY BUILDING CAPACITY CONSTRAINTS CAPITAL BUDGET CAPITAL MARKET CAPITAL SPENDING CASH BALANCES CASH MANAGEMENT CIVIL SERVANTS CIVIL SERVICE COMMERCIAL BANKS COUNTRY PROCUREMENT COUNTRY PROCUREMENT ASSESSMENT DEBT DEBT MANAGEMENT DEBT RELIEF DECENTRALIZATION DOMESTIC BORROWING DOMESTIC TAXATION ECONOMIC VOLATILITY EFFICIENCY GAINS EQUALIZATION EXPENDITURE DECENTRALIZATION EXPENDITURE EFFICIENCY EXPENDITURE ENVELOPE EXPENDITURE ENVELOPES EXPENDITURE GROWTH EXPENDITURE POLICY EXPENDITURE RATIONALIZATION EXTERNAL BORROWING EXTERNAL GRANTS EXTRABUDGETARY FUNDS FEDERAL ADMINISTRATION FEDERAL BUDGET FEDERAL GOVERNMENT FEDERAL SPENDING FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY SYSTEMS FINANCIAL ANALYSIS FINANCIAL CONTROL FINANCIAL ENVELOPES FINANCIAL PERFORMANCE FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL STATEMENTS FISCAL AGENDA FISCAL DATA FISCAL DECENTRALIZATION FISCAL DISCIPLINE FISCAL ENVELOPE FISCAL INFORMATION FISCAL MISMANAGEMENT FISCAL POLICIES FISCAL POLICY FISCAL PROJECTIONS FISCAL REFORMS FISCAL RELATIONS FISCAL RESPONSIBILITY FISCAL RISK FISCAL RISKS FISCAL SYSTEM FOREIGN CURRENCY GOVERNMENT BUDGET GOVERNMENT CONTROL GOVERNMENT EXPENDITURES GOVERNMENT FUNDING GOVERNMENT PRIORITIES GOVERNMENT REVENUES GOVERNMENT SPENDING HEALTH OUTCOMES INCENTIVE STRUCTURE INTERNAL BUDGET LEGISLATIVE SCRUTINY LEVIES LIQUIDITY LOCAL CAPACITY LOCAL COMMUNITIES LOCAL GOVERNMENT LOCAL GOVERNMENTS MACROECONOMIC FRAMEWORK MACROECONOMIC MANAGEMENT MACROECONOMIC STABILIZATION NATIONAL BUDGET NATIONAL DEVELOPMENT NATIONAL PLANNING ORGANIZATIONAL STRUCTURES OUTPUT RATIO PENSION LIABILITIES PENSION REFORM PERFORMANCE INDICATORS PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT FRAMEWORK POVERTY FUND POVERTY REDUCTION PRIVATE SECTOR PRIVATE SECTOR GROWTH PROCUREMENT PROCESS PROGRAMS PUBLIC PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC INVESTMENTS PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICE REFORM PUBLIC SERVICES PUBLIC SPENDING RECURRENT EXPENDITURES REFORM AGENDA REFORM EFFORTS REFORM PROCESS REFORM PROGRAM REFORM STRATEGY RESOURCE ALLOCATION REVENUE FLOW REVENUE MOBILIZATION REVENUE SHARING ROAD NETWORK ROADS SAVINGS SECTOR EXPENDITURE SECTOR MANAGERS SECTOR POLICIES SECTORAL EXPENDITURE SERVICE PROVIDERS SOCIAL SERVICES STATE ENTERPRISES STATE EXPENDITURE STATE GOVERNMENT STATE GOVERNMENTS STRUCTURAL REFORMS SUB-NATIONAL GOVERNMENTS TAX TAX ADMINISTRATION TAX COLLECTIONS TOTAL SPENDING TRANSPARENCY TREASURY WEAK BUDGET MANAGEMENT |
| spellingShingle |
ACCOUNTABILITY ARRANGEMENTS ACCOUNTABILITY FRAMEWORK ACCOUNTABILITY MECHANISMS ACCOUNTABILITY SYSTEMS ACCOUNTING ACCOUNTING STANDARDS AGGREGATE EXPENDITURE AGGREGATE FISCAL AGGREGATE FISCAL DISCIPLINE AGGREGATE FISCAL MANAGEMENT ALLOCATION ANNUAL BUDGET AUDIT FINDINGS AUDITOR GENERAL AUDITOR-GENERAL BUDGET ACCOUNTING BUDGET ALLOCATIONS BUDGET CLASSIFICATION BUDGET DEFICIT BUDGET DOCUMENTATION BUDGET DOCUMENTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET EXPENDITURE BUDGET FINANCING BUDGET FORMULATION BUDGET IMPLEMENTATION BUDGET INFORMATION BUDGET MANAGEMENT BUDGET MODEL BUDGET MONITORING BUDGET OUTCOMES BUDGET PERFORMANCE BUDGET POLICY BUDGET PRACTICES BUDGET PREPARATION BUDGET PROCESS BUDGET REFORMS BUDGET REPORTING BUDGET STRUCTURE BUDGET SUPPORT BUDGET SURPLUSES BUDGET SYSTEM BUDGET SYSTEMS BUDGET YEAR CAPACITY BUILDING CAPACITY CONSTRAINTS CAPITAL BUDGET CAPITAL MARKET CAPITAL SPENDING CASH BALANCES CASH MANAGEMENT CIVIL SERVANTS CIVIL SERVICE COMMERCIAL BANKS COUNTRY PROCUREMENT COUNTRY PROCUREMENT ASSESSMENT DEBT DEBT MANAGEMENT DEBT RELIEF DECENTRALIZATION DOMESTIC BORROWING DOMESTIC TAXATION ECONOMIC VOLATILITY EFFICIENCY GAINS EQUALIZATION EXPENDITURE DECENTRALIZATION EXPENDITURE EFFICIENCY EXPENDITURE ENVELOPE EXPENDITURE ENVELOPES EXPENDITURE GROWTH EXPENDITURE POLICY EXPENDITURE RATIONALIZATION EXTERNAL BORROWING EXTERNAL GRANTS EXTRABUDGETARY FUNDS FEDERAL ADMINISTRATION FEDERAL BUDGET FEDERAL GOVERNMENT FEDERAL SPENDING FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY SYSTEMS FINANCIAL ANALYSIS FINANCIAL CONTROL FINANCIAL ENVELOPES FINANCIAL PERFORMANCE FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL STATEMENTS FISCAL AGENDA FISCAL DATA FISCAL DECENTRALIZATION FISCAL DISCIPLINE FISCAL ENVELOPE FISCAL INFORMATION FISCAL MISMANAGEMENT FISCAL POLICIES FISCAL POLICY FISCAL PROJECTIONS FISCAL REFORMS FISCAL RELATIONS FISCAL RESPONSIBILITY FISCAL RISK FISCAL RISKS FISCAL SYSTEM FOREIGN CURRENCY GOVERNMENT BUDGET GOVERNMENT CONTROL GOVERNMENT EXPENDITURES GOVERNMENT FUNDING GOVERNMENT PRIORITIES GOVERNMENT REVENUES GOVERNMENT SPENDING HEALTH OUTCOMES INCENTIVE STRUCTURE INTERNAL BUDGET LEGISLATIVE SCRUTINY LEVIES LIQUIDITY LOCAL CAPACITY LOCAL COMMUNITIES LOCAL GOVERNMENT LOCAL GOVERNMENTS MACROECONOMIC FRAMEWORK MACROECONOMIC MANAGEMENT MACROECONOMIC STABILIZATION NATIONAL BUDGET NATIONAL DEVELOPMENT NATIONAL PLANNING ORGANIZATIONAL STRUCTURES OUTPUT RATIO PENSION LIABILITIES PENSION REFORM PERFORMANCE INDICATORS PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT FRAMEWORK POVERTY FUND POVERTY REDUCTION PRIVATE SECTOR PRIVATE SECTOR GROWTH PROCUREMENT PROCESS PROGRAMS PUBLIC PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC INVESTMENTS PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICE REFORM PUBLIC SERVICES PUBLIC SPENDING RECURRENT EXPENDITURES REFORM AGENDA REFORM EFFORTS REFORM PROCESS REFORM PROGRAM REFORM STRATEGY RESOURCE ALLOCATION REVENUE FLOW REVENUE MOBILIZATION REVENUE SHARING ROAD NETWORK ROADS SAVINGS SECTOR EXPENDITURE SECTOR MANAGERS SECTOR POLICIES SECTORAL EXPENDITURE SERVICE PROVIDERS SOCIAL SERVICES STATE ENTERPRISES STATE EXPENDITURE STATE GOVERNMENT STATE GOVERNMENTS STRUCTURAL REFORMS SUB-NATIONAL GOVERNMENTS TAX TAX ADMINISTRATION TAX COLLECTIONS TOTAL SPENDING TRANSPARENCY TREASURY WEAK BUDGET MANAGEMENT World Bank Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary |
| geographic_facet |
Africa Nigeria |
| description |
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. |
| format |
Economic & Sector Work :: Integrated Fiduciary Assessment |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary |
| title_short |
Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary |
| title_full |
Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary |
| title_fullStr |
Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary |
| title_full_unstemmed |
Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary |
| title_sort |
nigeria - a fiscal agenda for change : public expenditure management and financial accountability review, volume 2. executive summary |
| publisher |
Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2007/05/7772367/nigeria-fiscal-agenda-change-public-expenditure-management-financial-accountability-review-pemfar-vol-2-2-executive-summary http://hdl.handle.net/10986/7676 |
| _version_ |
1764403877409456128 |
| spelling |
okr-10986-76762021-04-23T14:02:37Z Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary World Bank ACCOUNTABILITY ARRANGEMENTS ACCOUNTABILITY FRAMEWORK ACCOUNTABILITY MECHANISMS ACCOUNTABILITY SYSTEMS ACCOUNTING ACCOUNTING STANDARDS AGGREGATE EXPENDITURE AGGREGATE FISCAL AGGREGATE FISCAL DISCIPLINE AGGREGATE FISCAL MANAGEMENT ALLOCATION ANNUAL BUDGET AUDIT FINDINGS AUDITOR GENERAL AUDITOR-GENERAL BUDGET ACCOUNTING BUDGET ALLOCATIONS BUDGET CLASSIFICATION BUDGET DEFICIT BUDGET DOCUMENTATION BUDGET DOCUMENTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET EXPENDITURE BUDGET FINANCING BUDGET FORMULATION BUDGET IMPLEMENTATION BUDGET INFORMATION BUDGET MANAGEMENT BUDGET MODEL BUDGET MONITORING BUDGET OUTCOMES BUDGET PERFORMANCE BUDGET POLICY BUDGET PRACTICES BUDGET PREPARATION BUDGET PROCESS BUDGET REFORMS BUDGET REPORTING BUDGET STRUCTURE BUDGET SUPPORT BUDGET SURPLUSES BUDGET SYSTEM BUDGET SYSTEMS BUDGET YEAR CAPACITY BUILDING CAPACITY CONSTRAINTS CAPITAL BUDGET CAPITAL MARKET CAPITAL SPENDING CASH BALANCES CASH MANAGEMENT CIVIL SERVANTS CIVIL SERVICE COMMERCIAL BANKS COUNTRY PROCUREMENT COUNTRY PROCUREMENT ASSESSMENT DEBT DEBT MANAGEMENT DEBT RELIEF DECENTRALIZATION DOMESTIC BORROWING DOMESTIC TAXATION ECONOMIC VOLATILITY EFFICIENCY GAINS EQUALIZATION EXPENDITURE DECENTRALIZATION EXPENDITURE EFFICIENCY EXPENDITURE ENVELOPE EXPENDITURE ENVELOPES EXPENDITURE GROWTH EXPENDITURE POLICY EXPENDITURE RATIONALIZATION EXTERNAL BORROWING EXTERNAL GRANTS EXTRABUDGETARY FUNDS FEDERAL ADMINISTRATION FEDERAL BUDGET FEDERAL GOVERNMENT FEDERAL SPENDING FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY SYSTEMS FINANCIAL ANALYSIS FINANCIAL CONTROL FINANCIAL ENVELOPES FINANCIAL PERFORMANCE FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL STATEMENTS FISCAL AGENDA FISCAL DATA FISCAL DECENTRALIZATION FISCAL DISCIPLINE FISCAL ENVELOPE FISCAL INFORMATION FISCAL MISMANAGEMENT FISCAL POLICIES FISCAL POLICY FISCAL PROJECTIONS FISCAL REFORMS FISCAL RELATIONS FISCAL RESPONSIBILITY FISCAL RISK FISCAL RISKS FISCAL SYSTEM FOREIGN CURRENCY GOVERNMENT BUDGET GOVERNMENT CONTROL GOVERNMENT EXPENDITURES GOVERNMENT FUNDING GOVERNMENT PRIORITIES GOVERNMENT REVENUES GOVERNMENT SPENDING HEALTH OUTCOMES INCENTIVE STRUCTURE INTERNAL BUDGET LEGISLATIVE SCRUTINY LEVIES LIQUIDITY LOCAL CAPACITY LOCAL COMMUNITIES LOCAL GOVERNMENT LOCAL GOVERNMENTS MACROECONOMIC FRAMEWORK MACROECONOMIC MANAGEMENT MACROECONOMIC STABILIZATION NATIONAL BUDGET NATIONAL DEVELOPMENT NATIONAL PLANNING ORGANIZATIONAL STRUCTURES OUTPUT RATIO PENSION LIABILITIES PENSION REFORM PERFORMANCE INDICATORS PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT FRAMEWORK POVERTY FUND POVERTY REDUCTION PRIVATE SECTOR PRIVATE SECTOR GROWTH PROCUREMENT PROCESS PROGRAMS PUBLIC PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC INVESTMENTS PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICE REFORM PUBLIC SERVICES PUBLIC SPENDING RECURRENT EXPENDITURES REFORM AGENDA REFORM EFFORTS REFORM PROCESS REFORM PROGRAM REFORM STRATEGY RESOURCE ALLOCATION REVENUE FLOW REVENUE MOBILIZATION REVENUE SHARING ROAD NETWORK ROADS SAVINGS SECTOR EXPENDITURE SECTOR MANAGERS SECTOR POLICIES SECTORAL EXPENDITURE SERVICE PROVIDERS SOCIAL SERVICES STATE ENTERPRISES STATE EXPENDITURE STATE GOVERNMENT STATE GOVERNMENTS STRUCTURAL REFORMS SUB-NATIONAL GOVERNMENTS TAX TAX ADMINISTRATION TAX COLLECTIONS TOTAL SPENDING TRANSPARENCY TREASURY WEAK BUDGET MANAGEMENT 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. 2012-06-11T17:47:08Z 2012-06-11T17:47:08Z 2007-05-25 http://documents.worldbank.org/curated/en/2007/05/7772367/nigeria-fiscal-agenda-change-public-expenditure-management-financial-accountability-review-pemfar-vol-2-2-executive-summary http://hdl.handle.net/10986/7676 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Integrated Fiduciary Assessment Economic & Sector Work Africa Nigeria |