World Bank2014-11-192014-11-192013-11https://hdl.handle.net/10986/20586This public expenditure review (PER 2013) is prepared in response to a request by the Government of Malawi (GOM). It is aligned with the fifth country assistance strategy (CAS) FY2013-FY16. The PER offers policies to improve public expenditure efficiency defined in the context of Malawi as delivering similar or improved level and quality of government services with constrained overall resource envelope as described in the new GOM fiscal framework. The PER has four main objectives. First, it supports the government to enhance the quality and efficiency of public financial management and provide inputs to the preparation of its budget. Second, it complements the on-going public finance and economic management (PFEM) reforms. Third, it provides development partners in Malawi with analytical inputs into their operations. Fourth, the PER is expected to become a crucial component of the implementation of the fiscal framework, underpinning the new extended credit facility (ECF) agreed with the International Monetary Fund (IMF) in July 2012. The PER 2013 consists of seven chapters. The first two chapters focus on the overall macro-fiscal framework, planning, and budgeting processes. Chapters 3 to 7 analyze the allocative, technical efficiency, and equity of sectoral public expenditures in agriculture, transport, education, health, and social protection respectively.en-USCC BY 3.0 IGOACCOUNTABILITY FRAMEWORKACCOUNTABILITY MECHANISMSACCOUNTINGACCUMULATION OF ARREARSAIRAUDIT OFFICEAVERAGE DAILY TRAFFICBALANCE OF PAYMENTSBENEFICIARIESBENEFIT INCIDENCE ANALYSISBUDGET ALLOCATIONBUDGET ALLOCATIONSBUDGET CIRCULARSBUDGET DIRECTORBUDGET DOCUMENTSBUDGET EXECUTIONBUDGET EXPENDITUREBUDGET FRAMEWORKBUDGET PLANNINGBUDGET POLICYBUDGET PROCESSBUDGET REPORTBUDGET SUPPORTBUDGETING PROCESSCAPITAL INVESTMENTCAPITAL SPENDINGCASH PLANNINGCASH TRANSFERSCENTRAL GOVERNMENTCIVIL SERVANTSCIVIL SERVICECONTINGENT LIABILITIESCONTINGENT LIABILITYCREDIT FACILITYDATA COLLECTIONDEBTDEBT RELIEFDEBT SERVICEDEBT SERVICE PAYMENTSDECENTRALIZATIONDECENTRALIZATION PROCESSDISABILITIESDOMESTIC BORROWINGDOMESTIC DEBTDOMESTIC MARKETDOMESTIC REVENUEDOMESTIC TAXDONOR FUNDSDONOR INFLOWSECONOMIC RECOVERYEDUCATION EXPENDITURESEDUCATION SYSTEMEFFICIENCY GAINSEXCHANGE RATEEXPENDITURE CONTROLEXPENDITURE CONTROLSEXPENDITURE ENVELOPEEXPENDITURE GROWTHEXPENDITURE PLANSEXPENDITURE PROGRAMMINGEXTERNAL DEBTEXTERNAL FINANCINGEXTERNAL GRANTSEXTERNAL IMBALANCESEXTERNAL SHOCKSFINANCE MINISTRYFINANCIAL ACCOUNTABILITYFINANCIAL CRISISFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL RESOURCESFINANCIAL SUPPORTFINANCING ARRANGEMENTSFISCAL ACCOUNTSFISCAL ADJUSTMENTFISCAL CONSOLIDATIONFISCAL DEFICITFISCAL DEFICITSFISCAL DISCIPLINEFISCAL EXPENDITURESFISCAL FRAMEWORKFISCAL IMPACTFISCAL PERFORMANCEFISCAL POLICIESFISCAL RISKFISCAL SUSTAINABILITYFISCAL YEARSFOREIGN BORROWINGFOREIGN EXCHANGEFOREIGN FINANCINGFREIGHTGOVERNMENT EXPENDITUREGOVERNMENT EXPENDITURESGOVERNMENT FINANCEGROSS DOMESTIC PRODUCTHEALTH CAREHEALTH CARE PROGRAMHEALTH CLINICHEALTH EXPENDITUREHEALTH EXPENDITURESHEALTH FINANCINGHEALTH PROGRAMSHEALTH SECTORHEALTH SERVICESHEALTH SPENDINGHIGHER INFLATIONINTEREST PAYMENTSINTEREST RATEINTEREST RATESINTERNATIONAL AIRPORTINVESTMENT EXPENDITUREMACROECONOMIC ENVIRONMENTMACROECONOMIC FRAMEWORKMARKET DEVELOPMENTMEDICAL TREATMENTMEDIUM TERM EXPENDITUREMEDIUM TERM EXPENDITURE FRAMEWORKMEDIUM-TERM EXPENDITUREMEDIUM-TERM EXPENDITURE FRAMEWORKMINISTRY OF FINANCEMINISTRY OF TRANSPORTMONETARY POLICYNATIONAL AUDITNATIONAL EXPENDITURENATIONAL INCOMENET BORROWINGNET LENDINGORGANIZATIONAL STRUCTUREOVERHEAD COSTSPATRONAGEPERSONNEL EMOLUMENTSPOLITICIANSPOVERTY PROFILEPOVERTY REDUCTIONPOVERTY REDUCTION SUPPORTPRIVATE SECTORPROGRAMSPUBLIC EDUCATIONPUBLIC ENTITIESPUBLIC EXPENDITUREPUBLIC EXPENDITURE EFFICIENCYPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC HEALTHPUBLIC HOSPITALSPUBLIC INSTITUTIONSPUBLIC INTERESTPUBLIC RESOURCESPUBLIC ROADPUBLIC SECTORPUBLIC SECTOR INVESTMENTPUBLIC SERVICESPUBLIC UTILITIESPUBLIC WORKSQUALITY CONTROLQUALITY MANAGEMENTQUALITY OF SERVICESRAILRAILWAYSRECURRENT EXPENDITURERECURRENT EXPENDITURESREFORM AGENDAREFORM PROGRAMREFORM STRATEGYREGULATORY AUTHORITYRESOURCE ALLOCATIONRESOURCE MANAGEMENTROADROAD FUNDROAD MAINTENANCEROAD NETWORKROAD PROJECTSROAD SECTORROAD TRANSPORTROADSSAFETYSCHOOL IMPROVEMENTSECTOR BUDGETSECTOR BUDGETSSECTOR EXPENDITURESECTORAL POLICIESSOCIAL EXPENDITURESSOCIAL PROTECTIONSOCIAL PROTECTION EXPENDITURESSOCIAL PROTECTION SECTORSOCIAL WELFARETAX EFFORTTAX POLICYTAX REVENUETAX REVENUESTOLLTOTAL EXPENDITURETOTAL EXPENDITURESTOTAL PUBLIC SPENDINGTRANSPORT EXPENDITURESTRANSPORT MODESTRANSPORT SECTORTRAVEL COSTSUNCERTAINTYVEHICLEWEALTHMalawi Public Expenditure Review10.1596/20586