World Bank2013-07-252013-07-252001-10https://hdl.handle.net/10986/14607This public expenditure review (PER) examines the budget performance for FY00- and the first eight months of FY01, when domestic revenue remained at the same low level as in the previous year (1.15 percent of GDP), while expenditures increased in FY00 by one percentage point, i.e., 15.9 percent of GDP. Some progress has been made in enhancing funding for priority activities in the areas or primary education, health care, roads and water, with most of the increased spending being at the district level. Likewise, progress has been made in bringing a greater share of donor financed development spending into the budget. Nonetheless, deviations between the budget presented at the National Assembly, and expenditure outturns, remain significant, especially for non-priority sectors, and, contingency funds retained by the Ministry of Finance are substantial. It is highlighted that problems in public expenditure management persist, being the main one the mismatch between available resources, and the intended scope of Government activities. Under-funding of budgets undermines prudent budget management, thus recommendations suggest reviews by Government to ensure fully funded expenditures for FY02. Recommendations to ease the mismatch between monthly cash requirements, and exchequer releases, suggest the presentation of a cash flow plan to conform to aggregate ceilings, as an instrument to respect overall yearly budget ceilings, but separating contingency provisions to minimize unforeseen expenditures. Concerning payment arrears, a relief program is recommended to clear the debt stock of poor local authorities.en-USCC BY 3.0 IGOPUBLIC EXPENDITURESPUBLIC FINANCEBUDGET MANAGEMENTFISCAL MANAGEMENTSOCIAL SECTORPUBLIC HEALTHINFRASTRUCTURE DEVELOPMENTROADS & HIGHWAYSWATER SUPPLY & SANITATIONSECTORAL ALLOCATIONPUBLIC SECTOR DIVESTMENTDEFICIT FINANCINGPUBLIC SPENDINGLOCAL FINANCELOCAL GOVERNMENT BUDGETSDONOR FINANCECONTINGENCY FUNDSCASH MANAGEMENTCASH FLOWPAYMENTS ARREARSDEBT FINANCINGREFORM POLICYFINANCIAL MANAGEMENT ACCOUNTACCOUNTABILITYACCOUNTANTSACCOUNTINGACCOUNTSAUDIT DEPARTMENTSAUDIT REPORTSAUDITORSBASIC EDUCATIONBORROWINGBROAD CONSENSUSBUDGET IMPLEMENTATIONBUDGET MANAGEMENTBUDGET PERFORMANCEBUDGET PROCESSBUDGET PROJECTIONSBUDGET SYSTEMBUDGETARY COMMITMENTSBUDGETARY PROCESSBUDGETINGCASH FLOWSCASH MANAGEMENTCENTRAL GOVERNMENTCONCESSIONAL LOANSCONSENSUSCOUNCILSCURRENCY UNITDEBTDEBT RELIEFDEFICIT FINANCINGDEVELOPING COUNTRIESDEVELOPMENT PROGRAMSDISTRICTSDONOR AGENCIESDONOR FLOWSDONOR RESOURCESECONOMIC COOPERATIONEXECUTIONEXPENDITURE CATEGORIESEXPENDITURE PATTERNSFINANCIAL ACCOUNTABILITYFINANCIAL ACCOUNTINGFINANCIAL INTERMEDIATIONFINANCIAL MANAGEMENTFINANCIAL REPORTINGFINANCIAL REPORTSFINANCIAL SECTORFINANCIAL STATEMENTSFINANCIAL SYSTEMFISCALFISCAL DEFICITFISCAL PERFORMANCEFISCAL SUSTAINABILITYFOOD NEEDSFOOD SECURITYFOREIGN EXCHANGEFOREIGN EXCHANGE MARKETGOVERNMENT AGENCIESGOVERNMENT EXPENDITURESGOVERNMENT INSTITUTIONSGOVERNMENT REVENUEGOVERNMENTAL ORGANIZATIONGROSS DOMESTIC PRODUCTINCREASED EMPHASISINTERNAL AUDITLACK OF OWNERSHIPLEVELS OF GOVERNMENTLOCAL AUTHORITIESLOCAL AUTHORITYLOCAL GOVERNMENTLOCAL GOVERNMENT AUTHORITIESLOCAL GOVERNMENTSLONG TERMMACROECONOMIC STABILITYMANAGEMENT CAPACITYMANAGEMENT OPERATIONSMINISTRY OF FINANCEMORAL HAZARDNATIONAL BUDGETNATIONAL LEVELNATIONAL LEVELSNATIONAL SERVICENATIONSOVERHEADPARTICIPATORY MONITORINGPOOR COUNTRIESPOVERTY ALLEVIATIONPOVERTY FOCUSPOVERTY REDUCTIONPOVERTY REDUCTION STRATEGYPRIMARY EDUCATIONPRIMARY HEALTH CAREPRIORITY AREASPRIVATE SECTORPROCUREMENTPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURE REVIEWSPUBLIC EXPENDITURESPUBLIC SECTORPUBLIC SERVICESRECURRENT EXPENDITURESREPRESENTATIVESRESEARCH INSTITUTESRESOURCE ALLOCATIONRESOURCE GAPRESOURCE MOBILIZATIONREVENUE COLLECTIONROADSSECTOR MINISTRIESSECTOR WORKINGSECTORAL ALLOCATIONSSERVICE DELIVERYSOCIAL SECTORSOCIAL SECTORSSTRUCTURAL ADJUSTMENTSUSTAINABLE DEVELOPMENTTASK TEAM LEADERTAXTAX ADMINISTRATIONTAX REVENUETECHNICAL SERVICESTELECOMMUNICATIONSTRANSPARENCYTREASURYUTILITIESWorld Bankhttps://doi.org/10.1596/14607