Ghana : 2005 External Review of Public Financial Management, Volume 2, Annexes

Ghana : 2005 External Review of Public Financial Management, Volume 2, Annexes

The 2005 External Review of Public Financial Management (ERPFM) consists of two volumes. The first volume is the main text, while the second volume comprises statistical annexes. In the first chapter of volume I, after this introduction, macroeconomic developments are assessed, including aggregate f...

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Bibliographic Details
Main Author: World Bank
Format: Public Expenditure Review
Language:English
en_US
Published: Washington, DC 2012
Subjects:
ACCOUNTING
ALLOCATION
ANNUAL BUDGET
APPROPRIATION
APPROPRIATION ACTS
APPROPRIATIONS
AUDITOR GENERAL
BASIC EDUCATION
BONDS
BUDGET ESTIMATES
BUDGET EXECUTION
BUDGET OUTTURN
BUDGET STATEMENT
BUDGET SUPPORT
BUDGETARY OPERATIONS
CAPITAL ASSETS
CAPITAL EXPENDITURE
CENTRAL GOVERNMENT
COMMUNITY DEVELOPMENT
DOMESTIC DEBT
DOMESTIC REVENUE
DONOR ASSISTANCE
ECONOMIC CLASSIFICATION
EDUCATION SPENDING
ELECTRICITY
ENVIRONMENTAL PROTECTION
EXPENDITURE CEILINGS
EXPENDITURE TRACKING SURVEYS
EXPENDITURES
EXTERNAL GRANTS
FINANCIAL ACCOUNTABILITY
FINANCIAL RESOURCES
FINANCIAL STATEMENTS
FIRE PROTECTION
FISCAL OPERATIONS
FOREIGN MILITARY AID
FUEL
HEALTH CARE
HEALTH INSURANCE
HIGHWAYS
HOSPITAL SERVICES
HOUSING
HOUSING DEVELOPMENT
INFLATION
MARKET PRICES
MEDICAL SERVICES
MILITARY DEFENSE
MONTHLY RELEASE SYSTEM
NET SAVINGS
NONTAX REVENUE
PERSONNEL EMOLUMENTS
POLICE
PORTS
PRIVATE SECTOR
PROGRAMS
PUBLIC
PUBLIC ACCOUNTS
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE MANAGEMENT
PUBLIC EXPENDITURE REVIEWS
PUBLIC EXPENDITURE TRACKING
PUBLIC FINANCIAL MANAGEMENT
PUBLIC HEALTH
PUBLIC HEALTH SERVICES
PUBLIC SAFETY
PUBLIC SERVICE
PUBLIC SERVICES
RAILWAYS
RECURRENT EXPENDITURE
ROAD
ROAD FUND
ROADS
SECTORAL ALLOCATION
SOCIAL PROTECTION
SOCIAL SECURITY
SOCIAL SERVICES
TAX
TAX REVENUE
TAX REVENUES
TOTAL EXPENDITURE
TOTAL SPENDING
TRANSPORT
TREASURY
UTILITIES
WATER SUPPLY
Online Access:http://documents.worldbank.org/curated/en/2005/12/7171260/ghana-2005-external-review-public-financial-management-vol-2-2-annexes
http://hdl.handle.net/10986/8759
Description
Summary:The 2005 External Review of Public Financial Management (ERPFM) consists of two volumes. The first volume is the main text, while the second volume comprises statistical annexes. In the first chapter of volume I, after this introduction, macroeconomic developments are assessed, including aggregate fiscal discipline and the risks to the fiscal outlook and macroeconomic stability. The next chapter focuses on budget management and the Ghana Poverty Production Strategy (GPRS). After a brief review of recent revenue trends, public expenditure management (PEM) is assessed in more detail through examining budget predictability and reliability and the implications for the strategic resource allocation role of the budget and the operational efficiency of public spending. The extent of alignment of the budget with GPRS is also reviewed. Finally, challenges to improving public expenditure management are discussed. The last chapter examines accountability issues through an assessment of the progress in implementing the new regulatory framework for public financial management, including the Financial Administration Act, the Public Procurement Act and the Internal Audit Agency Act, as well as the Budget and Public Expenditure Management System (BPEMS) and Integrated Personnel and Payroll Database (IPPD) systems. Volume II presents three annexes with information complementing the analysis of the main report and a Statistical Annex

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