World Bank2012-06-112012-06-112007-05-25https://hdl.handle.net/10986/7741This report reviews the trends in expenditure patterns in public financial management (PFM) in Nigeria since 2001, and assesses the impact thus far of the ongoing government reform efforts. The public expenditure management and financial accountability review (PEMFAR) covers areas that have been traditionally undertaken by separate Bank reports such as the public expenditure reviews (PER), the country financial accountability assessment (CFAA), and the country procurement assessment review (CPAR). This analysis covers fiscal policies and performance at both federal and state government levels. The PEMFAR is a consolidated diagnostic tool designed to enhance Bank, development partners' and member countries' knowledge of PFM arrangements and reform challenges. The core objective of the Nigeria PEMFAR is to advise the Government (federal and participating states) on how (i) to better focus and sequence its PFM, including the procurement reform agenda within a broader economic reform framework, and (ii) identify directions and instruments of restructuring its expenditure patterns on both macro and sectoral levels. The PEMFAR also aims to inform international development partners on how they could provide more efficient support for the PFM reforms in Nigeria by identifying the main bottlenecks within the existing reform process.CC BY 3.0 IGOACCOUNTABILITY MECHANISMSACCOUNTABILITY PROBLEMSACCOUNTING STANDARDSAGGREGATE EXPENDITUREAGGREGATE REVENUEALLOCATIONANNUAL BUDGETANNUAL BUDGET EXECUTIONBASIC EDUCATIONBENCHMARKBENCHMARKSBENEFICIARIESBORROWINGBUDGET ACCOUNTINGBUDGET EXECUTIONBUDGET EXPENDITUREBUDGET FORMULATIONBUDGET MONITORINGBUDGET PERFORMANCEBUDGET SUPPORTBUDGET SURPLUSESBUDGETARY FUNDSCAPITAL MARKETSCENTRAL BANKCIVIL SOCIETY ORGANIZATIONSCOLLECTED REVENUESCOMMERCIAL BANKSCOUNTRY PROCUREMENTCOUNTRY PROCUREMENT ASSESSMENTCREDIT RATINGSDATA COLLECTIONDEBT BURDENDEBT RELIEFDEBT SERVICEDECENTRALIZATIONDEFICIT FINANCINGDEFLATIONDEVELOPMENT STRATEGYDIAGNOSTIC TOOLDOMESTIC MARKETDOMESTIC TAXATIONECONOMIC COOPERATIONECONOMIC GROWTHECONOMIC REFORMECONOMIC RELATIONSECONOMIC VOLATILITYELECTRICITYEXCHANGE RATEEXPENDITURE CONTROLEXPENDITURE PLANSEXPENDITURE POLICIESEXPENDITURESEXPORTSEXTERNAL DEBTFEDERAL BUDGETFEDERAL BUDGETSFINANCIAL ACCOUNTABILITYFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL STATISTICSFISCAL AGGREGATESFISCAL DATAFISCAL DECISIONSFISCAL FRAMEWORKFISCAL MANAGEMENTFISCAL PERFORMANCEFISCAL POLICIESFISCAL POLICYFISCAL RESPONSIBILITYFISCAL SYSTEMFISCAL TRANSPARENCYFOREIGN CURRENCYFOREIGN EXCHANGEGDPGOVERNMENT BUDGETGOVERNMENT BUDGETSGOVERNMENT DEBTGOVERNMENT EXPENDITUREGOVERNMENT EXPENDITURESGOVERNMENT REVENUEGOVERNMENT REVENUESGOVERNMENT SPENDINGGROSS DOMESTIC PRODUCTGROSS NATIONAL SAVINGSIMPORT TARIFFINFLATIONINSTITUTIONAL DEVELOPMENTINTEREST RATEINTERNAL AUDITINTERNATIONAL TRADELOCAL GOVERNMENTLOCAL GOVERNMENT EXPENDITURESLOCAL GOVERNMENTSLONG-TERM DEBTMACROECONOMIC CONTEXTMACROECONOMIC FRAMEWORKMACROECONOMIC INDICATORSMACROECONOMIC MANAGEMENTMACROECONOMIC PROBLEMSMACROECONOMIC STABILITYMACROECONOMIC STABILIZATIONMEDIUM TERM EXPENDITUREMEDIUM TERM EXPENDITURE FRAMEWORKMEMBER COUNTRIESMERGERSMISMANAGEMENTNATIONAL PLANNINGNATIONAL SAVINGSPER CAPITA INCOMEPERFORMANCE FRAMEWORKPERFORMANCE MANAGEMENTPERFORMANCE MANAGEMENT FRAMEWORKPERSONAL INCOMEPERSONAL INCOME TAXPORTSPOVERTY FUNDPOVERTY REDUCTIONPOVERTY REDUCTION STRATEGYPRIVATE SECTORPRIVATE SECTOR GROWTHPROGRAM REVIEWSPROGRAMSPROPERTY TAXESPUBLICPUBLIC ACCOUNTSPUBLIC DEBTPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE REVIEWPUBLIC FINANCEPUBLIC FINANCE MANAGEMENTPUBLIC FINANCIAL MANAGEMENTPUBLIC FINANCINGPUBLIC FUNDSPUBLIC INVESTMENTPUBLIC INVESTMENT PROGRAMPUBLIC PROCUREMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SERVICEPUBLIC SERVICE DELIVERYPUBLIC SERVICESPUBLIC SPENDINGREAL GDPREAL GROWTHREFORM AGENDAREFORM EFFORTSREFORM PROCESSREFORM PROGRAMREGULATORREVENUE COLLECTIONREVENUE GROWTHREVENUE MOBILIZATIONREVENUE SHARINGROAD CONSTRUCTIONSECTOR MANAGERSSERVICE DELIVERYSTATE GOVERNMENTSTATE GOVERNMENTSSTRUCTURAL REFORMSSUB-NATIONAL GOVERNMENTSSUBNATIONAL GOVERNMENTSTAX ADMINISTRATIONTAX BURDENTAX RATETRANSPARENCYTREASURYTREASURY BILLVALUE ADDEDWEALTHWorld Bank10.1596/7741