Publication:
Angola : Public Expenditure Management and Financial Accountability

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-06-20T15:02:31Z
dc.date.available2012-06-20T15:02:31Z
dc.date.issued2005-02
dc.description.abstractOne of the most salient features of Angola's public expenditure management and financial accountability framework is the coexistence of two parallel, but articulated, expenditure execution systems: the conventional system, coordinated by the National Treasury Directorate, and a non-conventional one centered around the national oil company Sonangol. A standard assessment of a country's fiscal framework would usually concentrate on the conventional system; the Public Expenditure Management and Financial Accountability Review (PEMFAR) goes one step further by assessing the workings of the non-conventional system as well as its articulation with the conventional one. The key finding is that the justification of the use of the non-conventional system is gone, and its maintenance is imposing heavy costs on the economy. The PEMFAR proposes accordingly the adoption of a two-pronged reform strategy aiming at: (i) strengthening the formal public financial management structures and tools; and (ii) phasing-out and eventually eliminating the non-conventional mechanisms.en
dc.identifierhttp://documents.worldbank.org/curated/en/2005/02/5653175/angola-public-expenditure-management-financial-accountability
dc.identifier.doi10.1596/8514
dc.identifier.urihttps://hdl.handle.net/10986/8514
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNT
dc.subjectACCOUNTING
dc.subjectACCOUNTING PROCEDURES
dc.subjectACCOUNTS
dc.subjectAGGREGATE FISCAL DISCIPLINE
dc.subjectAUDITING
dc.subjectAUDITING STANDARDS
dc.subjectBUDGET ACCOUNTING
dc.subjectBUDGET CLASSIFICATION
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET FORMULATION
dc.subjectBUDGETARY PROCESS
dc.subjectBUDGETING
dc.subjectCASH MANAGEMENT
dc.subjectDEBT
dc.subjectDEBT MANAGEMENT
dc.subjectDEBT SERVICE
dc.subjectDEFICIT FINANCING
dc.subjectELECTRICITY
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL ANALYSIS
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL FLOWS
dc.subjectFINANCIAL LEGISLATION
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MODEL
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL SUPPORT
dc.subjectFINANCIAL SYSTEM
dc.subjectFISCAL BALANCE
dc.subjectFISCAL DEFICITS
dc.subjectFISCAL DISCIPLINE
dc.subjectFISCAL INFORMATION
dc.subjectFOREIGN EXCHANGE
dc.subjectGOVERNMENT SPENDING
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectINFLATION
dc.subjectINSURANCE
dc.subjectINTEREST PAYMENTS
dc.subjectINTERNAL AUDIT
dc.subjectINVESTMENT MANAGEMENT
dc.subjectNATIONAL BUDGET
dc.subjectPRIVATE INVESTMENT
dc.subjectPUBLIC ACCOUNTING
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectPUBLIC EXPENDITURE REVIEW
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCE MANAGEMENT
dc.subjectPUBLIC INVESTMENT
dc.subjectPUBLIC PROCUREMENT
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SPENDING
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY ASSURANCE GROUP
dc.subjectRESOURCE ALLOCATION
dc.subjectREVENUE MANAGEMENT
dc.subjectROYALTIES
dc.subjectTAX
dc.subjectTAXATION
dc.subjectTRANSPARENCY
dc.subjectTREASURY
dc.titleAngola : Public Expenditure Management and Financial Accountabilityen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.doiregistration2025-05-07T09:07:15.825114Z
okr.doctypeEconomic & Sector Work::Integrated Fiduciary Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2005/02/5653175/angola-public-expenditure-management-financial-accountability
okr.globalpracticeSocial, Urban, Rural and Resilience
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid857621468239982175
okr.guid418601468010906873
okr.identifier.externaldocumentum000090341_20050310101310
okr.identifier.internaldocumentum5653175
okr.identifier.report29036
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2005/03/10/000090341_20050310101310/Rendered/PDF/290360AO.pdfen
okr.region.administrativeAfrica
okr.region.countryAngola
okr.region.geographicalCentral Africa
okr.region.geographicalSub-Saharan Africa
okr.sectorPublic Administration
okr.sectorLaw
okr.sectorPublic Administration, Law, and Justice
okr.sectorHealth and other social services
okr.sectorFinance
okr.sectorEducation
okr.topicPrivate Sector Development::Business Environment
okr.topicUrban Development::Urban Economics
okr.topicPublic and Municipal Finance
okr.topicGovernance::National Governance
okr.topicPublic Sector Economics and Finance
okr.topicFinance and Financial Sector Development
okr.unitAFT: PREM 1 (AFTP1)
okr.volume1 of 1
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