World Bank Country Studies

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Public Expenditure Management and Financial Accountability in Niger

(Washington, DC, 2005) World Bank

This study shows how difficult it is for Niger to significantly change its expenditure composition in a short time span. A narrow and volatile domestic resource base, heavy dependence on aid, and a large share of pre-determined expenditures such as external debt payments are important factors behind this lack of flexibility. There are ways, though, to create space in the budget for increasing public spending on priority sectors. The study identifies a number of measures in this regard, such as increasing domestic revenues, more realistic and conservative budgeting, strengthening cash management, controlling the wage bill, prudent borrowing and attracting higher external financing for recurrent costs in priority sectors. The study also shows that enhancing the efficiency and transparency of public spending is as important as increasing spending for PRS priority sectors. It thoroughly assesses public management systems in Niger and presents an action plan, jointly elaborated by the Government and its main external partners, to address the main challenges in this area. This action plan contains a priority set of measures to improve budget preparation, execution as well as internal and external oversight.
Zambia : Public Expenditure Management and Financial Accountability Review

(Washington, DC, 2004-10-12) World Bank

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.