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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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

id	okr-10986-8759
recordtype	oai_dc
spelling	okr-10986-87592021-04-23T14:02:40Z Ghana : 2005 External Review of Public Financial Management, Volume 2, Annexes World Bank 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 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 2012-06-22T14:20:48Z 2012-06-22T14:20:48Z 2005-12 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 English en_US Public expenditure review (PER); CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Public Expenditure Review Economic & Sector Work Africa West Africa Sub-Saharan Africa Ghana
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	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
spellingShingle	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 World Bank Ghana : 2005 External Review of Public Financial Management, Volume 2, Annexes
geographic_facet	Africa West Africa Sub-Saharan Africa Ghana
relation	Public expenditure review (PER);
description	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
format	Economic & Sector Work :: Public Expenditure Review
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Ghana : 2005 External Review of Public Financial Management, Volume 2, Annexes
title_short	Ghana : 2005 External Review of Public Financial Management, Volume 2, Annexes
title_full	Ghana : 2005 External Review of Public Financial Management, Volume 2, Annexes
title_fullStr	Ghana : 2005 External Review of Public Financial Management, Volume 2, Annexes
title_full_unstemmed	Ghana : 2005 External Review of Public Financial Management, Volume 2, Annexes
title_sort	ghana : 2005 external review of public financial management, volume 2, annexes
publisher	Washington, DC
publishDate	2012
url	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
_version_	1764405543642857472

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

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