Publication:
Zambia - Public Expenditure Management and Financial Accountability Review : Country Financial Accountability Assessment, Annex, Volume 2

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-07-29T21:39:11Z
dc.date.available2013-07-29T21:39:11Z
dc.date.issued2003-11
dc.description.abstractThe challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption campaign of the new Government, and the renewed interest by Parliament in governance issues, and accountability have all been encouraging steps. Nevertheless, for Zambia to assure that public accountability is enduring, and not dependent upon the Government of the day, it must take steps to strengthen institutions of the State that can provide public oversight, and that promote basic checks and balances. This report provides a very detailed analysis of the country's PEM, and accountability processes. Yet, many of the recommendations are not new, but have been cited in previous reports of the Bank, and/or other donors. Effective implementation of public sector reforms will likely remain a challenge in Zambia. The limited capacity of Government suggests the need to target a few major aspects of public finance, and to address them persistently: improving compliance with existing regulations; strengthening the oversight institutions of the State; promoting public access to information; and, rebuilding information management, and reporting systems. The report also deals with the second objective of the Poverty Reduction Strategy Paper (PRSP), i.e., with ways and methods by which the Government can ensure efficient, equitable, and transparent management of public resources. It also focuses on the dimension of governance, i.e., the effectiveness of government to be able to provide public services. The specific objectives of the report are to: (a) provide a comprehensive and integrated assessment of Zambia's overall fiduciary risk, i.e., budget management, financial systems and auditing, and public procurement; (b) document PEM reforms progress to-date, and challenges facing Zambia; and, (c) develop a realistic action plan, outlining short and medium term remedial measures, which the Government should implement with donor support.en
dc.identifierhttp://documents.worldbank.org/curated/en/2003/11/2808338/zambia-public-expenditure-management-financial-accountability-review-vol-2-3-annex-country-financial-accountability-assessment
dc.identifier.doi10.1596/14656
dc.identifier.urihttps://hdl.handle.net/10986/14656
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.subjectACCOUNTABILITY
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING PROCEDURES
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING SYSTEMS
dc.subjectANTI-CORRUPTION
dc.subjectANTI-CORRUPTION STRATEGY
dc.subjectAPPROPRIATIONS
dc.subjectASSET MANAGEMENT
dc.subjectAUDIT REPORTS
dc.subjectAUDITED ACCOUNTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectAUTHORITY
dc.subjectAUTHORIZATION
dc.subjectAUTONOMY
dc.subjectBANK ACCOUNTS
dc.subjectBANK PROCEDURES
dc.subjectBORROWING
dc.subjectBUDGET ESTIMATES
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET MANAGEMENT
dc.subjectBUDGET MONITORING
dc.subjectBUDGET PROCESS
dc.subjectBUDGETARY FUNDS
dc.subjectBUDGETING
dc.subjectCAPITAL EXPENDITURES
dc.subjectCAPITAL PROJECTS
dc.subjectCASH MANAGEMENT
dc.subjectCASH PAYMENTS
dc.subjectCENTRAL GOVERNMENT
dc.subjectCIVIL SERVICE
dc.subjectCOMMERCIAL BANKS
dc.subjectCONSTITUTION
dc.subjectCOST OF CAPITAL
dc.subjectDEBT MANAGEMENT
dc.subjectDEMOCRATIC ACCOUNTABILITY
dc.subjectDISTRICTS
dc.subjectELECTRICITY
dc.subjectEXECUTION
dc.subjectEXTRA BUDGETARY FUNDS
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MANAGEMENT SYSTEMS
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL REGULATIONS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL RESOURCES
dc.subjectFINANCIAL RISK
dc.subjectFISCAL
dc.subjectFISCAL YEAR
dc.subjectFOREIGN EXCHANGE
dc.subjectFORMAL SYSTEM
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT DEBT
dc.subjectGOVERNMENT OFFICIALS
dc.subjectGOVERNMENT SYSTEMS
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHOUSING
dc.subjectHUMAN RESOURCES
dc.subjectINFLATION
dc.subjectINSTITUTIONAL ARRANGEMENTS
dc.subjectINSTITUTIONAL FRAMEWORK
dc.subjectINSTITUTIONAL REFORMS
dc.subjectINTEREST RATES
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL CONTROLS
dc.subjectLACK OF TRANSPARENCY
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGISLATION
dc.subjectLEGISLATIVE OVERSIGHT
dc.subjectLOCAL AUTHORITIES
dc.subjectLOCAL COUNCILS
dc.subjectLOCAL GOVERNMENT
dc.subjectLOCAL GOVERNMENT AUTHORITIES
dc.subjectLOCAL GOVERNMENTS
dc.subjectMANAGEMENT INFORMATION SYSTEMS
dc.subjectMANAGEMENT REPORTS
dc.subjectMINISTERS
dc.subjectNATIONAL PLANNING
dc.subjectOPERATING EXPENDITURES
dc.subjectPARASTATALS
dc.subjectPAYROLL
dc.subjectPENALTIES
dc.subjectPOLITICAL INTERFERENCE
dc.subjectPRIVATE SECTOR
dc.subjectPRIVATISATION
dc.subjectPROCUREMENT
dc.subjectPROPERTY TAXES
dc.subjectPROVISIONS
dc.subjectPUBLIC ADMINISTRATION
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCE MANAGEMENT
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR DEFICIT
dc.subjectPUBLIC SERVICE
dc.subjectREPRESENTATIVES
dc.subjectREVENUE CAPACITY
dc.subjectREVENUE COLLECTION
dc.subjectSOCIAL SERVICES
dc.subjectSTATE ENTERPRISES
dc.subjectSTATE OWNED ENTERPRISES
dc.subjectSTATE-OWNED ENTERPRISES
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTREASURY PUBLIC EXPENDITURES
dc.subjectPUBLIC FINANCE
dc.subjectCAPACITY CONSTRAINTS
dc.subjectPOLITICAL POWER
dc.subjectGOVERNANCE APPROACH
dc.subjectPUBLIC ACCOUNTING
dc.subjectINSTITUTION BUILDING
dc.subjectREGULATORY FRAMEWORK
dc.subjectPRUDENTIAL REGULATIONS
dc.subjectACCESS TO INFORMATION
dc.subjectINFORMATION MANAGEMENT
dc.subjectREPORTING SYSTEMS
dc.subjectPOVERTY REDUCTION STRATEGIES
dc.subjectPUBLIC RESOURCES MANAGEMENT
dc.subjectFINANCIAL SYSTEMS
dc.subjectAUDITING STANDARDS
dc.subjectPROCUREMENT
dc.subjectREFORM POLICY
dc.subjectDONOR FINANCE
dc.subjectPUBLIC SECTOR MANAGEMENT
dc.subjectBUDGET MANAGEMENT
dc.titleZambia - Public Expenditure Management and Financial Accountability Review : Country Financial Accountability Assessment, Annex, Volume 2en
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.doiregistration2025-05-07T10:35:50.615463Z
okr.doctypeEconomic & Sector Work::Integrated Fiduciary Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2003/11/2808338/zambia-public-expenditure-management-financial-accountability-review-vol-2-3-annex-country-financial-accountability-assessment
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid150771468764062902
okr.guid740331468781172336
okr.guid243091468781171996
okr.identifier.externaldocumentum000012009_20031202155343
okr.identifier.internaldocumentum2808338
okr.identifier.report26162
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2003/12/02/000012009_20031202155343/Rendered/PDF/Pages0from0261621ZA.pdfen
okr.region.administrativeAfrica
okr.region.countryZambia
okr.sectorPublic Administration, Law, and Justice :: General public administration sector
okr.sectorEducation :: General education sector
okr.sectorFinance :: General finance sector
okr.sectorHealth and other social services :: Health
okr.topicPrivate Sector Development::Business Environment
okr.topicBanks and Banking Reform
okr.topicGovernance::National Governance
okr.topicPublic Sector Economics and Finance
okr.topicPrivate Sector Development::Business in Development
okr.topicFinance and Financial Sector Development
okr.unitAFT: PREM 1 (AFTP1)
okr.volume2 of 3
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