World Bank2012-06-112012-06-112007-05-15https://hdl.handle.net/10986/7725The key challenge of the Lao People's Democratic Republic (Lao PDR) is to make full use of both physical and human assets to accelerate growth and improve the living standards of the population. To achieve the country's development goals, laid out in the sixth National Socioeconomic Development Plan (NSEDP) and the National Growth and Poverty Eradication Strategy (NGPES), improvements in public financial management and public expenditure policy aimed at increased efficiency, equity, and accountability - will be critical. This report assesses the current situation and provides a way forward. The report looks at public expenditure in the agriculture, roads, education, health, and environment sectors.CC BY 3.0 IGOACCOUNTABILITYACCOUNTABILITY OF PUBLIC SPENDINGACCOUNTINGALLOCATIONAUDIT INSTITUTIONSBASIC EDUCATIONBUDGET CYCLEBUDGET DEFICITBUDGET DEPARTMENTBUDGET EXECUTIONBUDGET LAWBUDGET MANAGEMENTBUDGET PREPARATIONBUDGET PREPARATION PROCESSBUDGET PROCESSBUDGET TARGETSCAPACITY BUILDINGCAPITAL EXPENDITURESCAPITAL INVESTMENTCASH MANAGEMENTCASH RATIONINGCENTRAL CONTROLCENTRAL GOVERNMENTCHART OF ACCOUNTSCIVIL SERVANTSCIVIL SERVICECOMMODITY PRICESCONTINGENT LIABILITIESCOST-EFFECTIVENESSCOUNTERPART FUNDSCREDIT GROWTHCROWDING OUTDEBT SERVICEDECENTRALIZATIONDEFORESTATIONDELIVERY OF HEALTH SERVICESDIRECT REVENUEDONOR ASSISTANCEDONOR FUNDINGDONOR FUNDSECONOMIC DEVELOPMENTECONOMIC GROWTHECONOMIC PERFORMANCEECONOMISTSEDUCATION BUDGETEDUCATION SERVICESEDUCATION SPENDINGEFFECTIVENESS OF PUBLIC SPENDINGELECTRICITYENVIRONMENTALENVIRONMENTAL CONSERVATIONENVIRONMENTAL MANAGEMENTENVIRONMENTAL QUALITYEQUITY ISSUESEXPENDITURE ALLOCATIONSEXPENDITURE ASSIGNMENTSEXPENDITURESEXPLOITATIONEXTERNAL ASSISTANCEEXTERNAL DEBTFEDERAL BUDGETFIDUCIARY ASSESSMENTFINANCE MINISTRYFINANCIAL CONTROLFINANCIAL INFORMATIONFINANCIAL INFORMATION SYSTEMFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL REPORTINGFISCAL DEFICITFISCAL FORECASTSFISCAL POLICYFISCAL RELATIONSFISHERIESFOREIGN FUNDSFOREIGN GRANTSFOREIGN INVESTMENTFORESTRYFREIGHTFUELGNPGOVERNMENT FINANCEGOVERNMENT FINANCE STATISTICSGOVERNMENT SPENDINGGROSS NATIONAL PRODUCTHEALTH CAREHEALTH EXPENDITURESHEALTH OUTCOMESHEALTH SECTORHEALTH SERVICESHEALTH SPENDINGHEALTH WORKERSHOSPITALSHYGIENEIMMUNODEFICIENCYINFLATIONINSPECTIONINTERNATIONAL COMPARISONSINTERVENTIONLOCAL ROADSLOCAL SPENDINGLOGGINGMACROECONOMIC STABILITYMARKET COMPETITIONMARKET FAILURESMEDIUM-TERM FISCAL FRAMEWORKMEDIUM-TERM OUTLOOKMINISTRY OF DEFENSEMINISTRY OF FINANCEMODE OF TRANSPORTATIONMONETARY DISCIPLINEMONETARY POLICIESMORTALITYNATIONAL INCOMENATIONAL PRIORITIESNATURAL RESOURCESNET LENDINGNET PRESENT VALUEO&MOPERATING EXPENSESPASSENGER TRAFFICPAVEMENT CONDITIONPOPULATION GROWTHPOVERTY ASSESSMENTPOVERTY FUNDPOVERTY REDUCTIONPOVERTY REDUCTION STRATEGYPOVERTY REDUCTION SUPPORTPREVENTIVE HEALTH CAREPRIMARY EDUCATION EXPENDITURESPRIVATE PROVIDERSPRIVATE SECTORPRIVATE SECTOR PARTICIPATIONPRODUCTIVITYPROGRAMSPROVINCIAL EXPENDITUREPROVINCIAL EXPENDITURESPROVINCIAL LEVELPROVISION OF SERVICESPUBLICPUBLIC ADMINISTRATIONPUBLIC DEBTPUBLIC EXPENDITUREPUBLIC EXPENDITURE ANALYSISPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE POLICYPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURE TRACKINGPUBLIC EXPENDITURESPUBLIC FINANCIAL ACCOUNTABILITYPUBLIC FINANCIAL MANAGEMENTPUBLIC GOODSPUBLIC HEALTHPUBLIC INVESTMENTPUBLIC INVESTMENT PROGRAMPUBLIC PROCUREMENTPUBLIC RESOURCESPUBLIC SERVICESPUBLIC SPENDINGPUBLIC SUBSIDIESQUALITY ASSURANCEREAL WAGESREALLOCATIONSRECURRENT EXPENDITURERECURRENT EXPENDITURESRESOURCES MANAGEMENTREVENUE MANAGEMENTREVENUE SHARINGROADROAD BUILDINGROAD INFRASTRUCTUREROAD INVESTMENTROAD MAINTENANCEROAD NETWORKROAD SECTORROAD SPENDINGROADSRURAL ROADSSECONDARY SCHOOLSSECTOR EXPENDITURESECTOR MANAGERSSECTOR PROGRAMSSERVICE DELIVERYSOCIAL OUTCOMESSOCIAL SERVICESSUSTAINABLE USETAXTAX COLLECTIONSTAX POLICYTAX REVENUETIMBERTOTAL EXPENDITURETOTAL EXPENDITURESTOTAL PUBLIC EXPENDITURETOTAL SPENDINGTOTAL TAX REVENUETRANSPARENCYTRANSPORTTRANSPORT INFRASTRUCTURETRANSPORT SECTORTREASURYTREASURY SYSTEMVACCINATIONWAGESWATERSHEDWorld Bank10.1596/7725