Publication:
Mozambique : Public Expenditure Management Review

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-08-28T19:53:44Z
dc.date.available2013-08-28T19:53:44Z
dc.date.issued2001-12
dc.description.abstractImproving budget management in Mozambique requires a set of actions in the area of fiscal policy at the macroeconomic level, as well as specific measures to deal with contingent liabilities and to address issues related to intergovernmental fiscal relations. At the same time, a new round of reforms in the way the budget is formulated, executed, controlled, and accounted for is also required to improve efficiency, transparency, and accountability in the use of public resources. This report is organized as follows: The first part of this report offers an analysis of fiscal topics at the aggregate level and discusses cross-cutting issues--recent trends of fiscal policy, medium-run sustainability, contingent liabilities and intergovernmental fiscal relations. Part 2 deals with the budget management system, covering budget formulation, execution, evaluation, and audit. Issues related to public accounting, reporting, cash management, and internal control and auditing are reviewed in this context. It describes the current system, highlights the major issues, describes government's efforts to address them and proposes concrete recommendations for further action.en
dc.identifierhttp://documents.worldbank.org/curated/en/2001/12/1703244/mozambique-public-expenditure-management-review
dc.identifier.doi10.1596/15442
dc.identifier.urihttps://hdl.handle.net/10986/15442
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.relation.ispartofseriesPublic expenditure review (PER);
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTING
dc.subjectACCOUNTING PROCEDURES
dc.subjectACCRUAL ACCOUNTING
dc.subjectADMINISTRATIVE CAPACITY
dc.subjectASSET MANAGEMENT
dc.subjectAUDITING
dc.subjectAUDITING FUNCTION
dc.subjectAUDITING PROCEDURES
dc.subjectAUDITS
dc.subjectAUTHORITY
dc.subjectBANK ACCOUNTS
dc.subjectBANK FAILURES
dc.subjectBANKING SECTOR
dc.subjectBANKING SUPERVISION
dc.subjectBANKRUPTCY
dc.subjectBOOKKEEPING
dc.subjectBUDGET CLASSIFICATION
dc.subjectBUDGET DEFICIT
dc.subjectBUDGET EVALUATION
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET EXPENDITURES
dc.subjectBUDGET FORMULATION
dc.subjectBUDGET IMPLEMENTATION
dc.subjectBUDGET MANAGEMENT
dc.subjectBUDGET PROCESS
dc.subjectBUDGET SYSTEM
dc.subjectBUDGETARY ALLOCATION
dc.subjectBUDGETARY ALLOCATIONS
dc.subjectBUDGETARY PROCESS
dc.subjectBUDGETING
dc.subjectCAPITAL EXPENDITURES
dc.subjectCASH FLOWS
dc.subjectCASH MANAGEMENT
dc.subjectCENTRAL GOVERNMENT
dc.subjectCIVIL SERVICE
dc.subjectCOMMERCIAL BANKS
dc.subjectCONSTITUENCIES
dc.subjectCONTRACTING OUT
dc.subjectCOST RECOVERY
dc.subjectCURRENT PRICES
dc.subjectDEBT RELIEF
dc.subjectDECENTRALIZATION
dc.subjectDECENTRALIZATION PROCESS
dc.subjectDECISION-MAKING
dc.subjectDECISION-MAKING PROCESS
dc.subjectDECONCENTRATION
dc.subjectDECREE
dc.subjectDEFICIT FINANCING
dc.subjectDEFICITS
dc.subjectDEMOCRATIC REGIME
dc.subjectDEMOCRATIC REGIMES
dc.subjectDEMOCRATIZATION
dc.subjectDEVOLUTION
dc.subjectDISCLOSURE
dc.subjectDISCLOSURE OF INFORMATION
dc.subjectDISCRETIONARY POWERS
dc.subjectDISTRICTS
dc.subjectECONOMIC GROWTH
dc.subjectENACTMENT
dc.subjectEXECUTION
dc.subjectEXPENDITURE MANAGEMENT REFORM
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL AUTONOMY
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL PLANNING
dc.subjectFINANCIAL REFORM
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL SECTOR
dc.subjectFINANCIAL TRANSACTIONS
dc.subjectFISCAL
dc.subjectFISCAL DECENTRALIZATION
dc.subjectFISCAL INCENTIVES
dc.subjectFISCAL MANAGEMENT
dc.subjectFISCAL POLICIES
dc.subjectFISCAL POLICY
dc.subjectFISCAL STANCE
dc.subjectFISCAL SUSTAINABILITY
dc.subjectFISCAL YEAR
dc.subjectGOOD PRACTICE
dc.subjectGOVERNMENT ACCOUNTABILITY
dc.subjectGOVERNMENT BORROWING
dc.subjectGOVERNMENT FINANCE
dc.subjectGOVERNMENT GUARANTEES
dc.subjectGOVERNMENT OFFICIALS
dc.subjectGOVERNMENT POLICY
dc.subjectGOVERNMENT RESOURCES
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHOUSING
dc.subjectINFLATION
dc.subjectINSURANCE
dc.subjectINTERGOVERNMENTAL FISCAL RELATIONS
dc.subjectINTERNAL AUDITING
dc.subjectINTERNAL AUDITS
dc.subjectINVESTMENT SPENDING
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGISLATION
dc.subjectLEVELS OF GOVERNMENT
dc.subjectLOCAL GOVERNMENT
dc.subjectMACROECONOMIC STABILITY
dc.subjectMACROECONOMICS
dc.subjectMANAGEMENT INFORMATION SYSTEMS
dc.subjectMANDATES
dc.subjectMINISTRY OF FINANCE
dc.subjectMORAL HAZARD
dc.subjectMUNICIPAL FINANCE
dc.subjectMUNICIPAL REVENUES
dc.subjectMUNICIPALITIES
dc.subjectMUNICIPALITY
dc.subjectNATIONAL LEVEL
dc.subjectOWN SOURCE REVENUE
dc.subjectPOSITIVE EXTERNALITIES
dc.subjectPRIVATE GOODS
dc.subjectPRIVATIZATION
dc.subjectPROCUREMENT
dc.subjectPROVISIONS
dc.subjectPUBLIC ACCOUNTING
dc.subjectPUBLIC ACTION
dc.subjectPUBLIC ADMINISTRATION
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCE LAW
dc.subjectPUBLIC FINANCE MANAGEMENT
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC GOODS
dc.subjectPUBLIC INFORMATION
dc.subjectPUBLIC POLICY
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SERVICE
dc.subjectPUBLIC WORKS
dc.subjectQUALITY CONTROL
dc.subjectRECAPITALIZATION
dc.subjectRECURRENT EXPENDITURES
dc.subjectREGULATORY FRAMEWORK
dc.subjectREHABILITATION
dc.subjectREPORTING
dc.subjectRESOURCE ALLOCATIONS
dc.subjectREVENUE COLLECTION
dc.subjectREVENUE REFORM
dc.subjectRISK OF CORRUPTION
dc.subjectSAVINGS
dc.subjectSOCIAL SECURITY
dc.subjectSTATE ADMINISTRATION
dc.subjectSTATE BUDGET
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX COLLECTION
dc.subjectTAX RATES
dc.subjectTAX REVENUES
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTRANSPARENCY
dc.subjectTREASURY
dc.subjectTREASURY OPERATIONS PUBLIC EXPENDITURES
dc.subjectFISCAL SUSTAINABILITY
dc.subjectFISCAL POLICY
dc.subjectINTERGOVERNMENTAL FISCAL RELATIONS
dc.subjectGOVERNANCE
dc.subjectBUDGETARY PROCESS
dc.subjectBUDGET CLASSIFICATION
dc.subjectEXPENDITURE PATTERNS
dc.subjectCASH MANAGEMENT
dc.subjectAUDITS
dc.subjectCOMPLIANCE
dc.subjectINTERNAL AUDITING
dc.subjectEXTERNAL AUDITORS
dc.subjectLEGAL FRAMEWORK
dc.subjectMANAGEMENT INFORMATION SYSTEMS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectGOVERNMENT FINANCE
dc.subjectINTERGOVERNMENTAL TRANSFER OF FUNDS
dc.subjectINTERGOVERNMENTAL TAX RELATIONS
dc.subjectNONGOVERNMENTAL ORGANIZATIONS
dc.titleMozambique : Public Expenditure Management Reviewen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.doiregistration2025-05-07T11:47:38.051022Z
okr.doctypeEconomic & Sector Work::Public Expenditure Review
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2001/12/1703244/mozambique-public-expenditure-management-review
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid653361468110344776
okr.identifier.externaldocumentum000094946_0202230401304
okr.identifier.internaldocumentum1703244
okr.identifier.report22985
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2002/03/08/000094946_0202230401304/Rendered/PDF/multi0page.pdfen
okr.region.administrativeAfrica
okr.region.countryMozambique
okr.sectorPublic Administration, Law, and Justice :: Central government administration
okr.sectorPublic Administration, Law, and Justice :: General public administration sector
okr.sectorFinance :: Payment systems, securities clearance and settlement
okr.topicPublic Sector Economics
okr.topicPrivate Sector Development::Business Environment
okr.topicBanks and Banking Reform
okr.topicGovernance::National Governance
okr.topicPrivate Sector Development::Business in Development
okr.topicFinance and Financial Sector Development
okr.volume1
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