World Bank2014-05-122014-05-122014-03https://hdl.handle.net/10986/18248Samoa's fiscal position and the structure of its budget have evolved markedly in recent years. Samoa had built up sufficient fiscal space in the early to mid-2000s to be able to respond to a major exogenous shock. The objective of the public expenditure review (PER) notes is to assist the Government of Samoa (GoS) in taking stock of the evolving expenditure trends in recent years and to strengthen the analytical basis for the management of public expenditure. Financial management information systems (FMIS) data was consistently classified and supplemented with project grant and loan related data from ministry of finance accounts to compile a full database of domestically and externally funded expenditure. The analysis of the public wage bill combines FMIS data with data from the payroll system. It also incorporates payroll data from the accounts of the largest public agencies to present approximate estimates of payroll trends for the whole government for the first time. This note will look backwards to take stock of the factors that accounted for fiscal expansion since FY2006, and look ahead to highlight the impact of cyclone Evan on the fiscal position from 2013 onwards. The first part of the note will review trends in public expenditure, revenues, grants, financing, and budget execution to provide insight into which aspects resource allocation have changed the most in real terms from 2006 to 2012, and decompose trends to identify the main drivers of growth in the budget. The second part of the note focuses on the impact of cyclone Evan on Samoa's fiscal position from 2013 onwards, and presents projections of the fiscal path in long-term in light of higher deficit and debt levels.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTABILITY MECHANISMSACCOUNTINGADMINISTRATION COSTSADMINISTRATIVE COSTSADMINISTRATIVE FUNCTIONSAGGREGATE FISCALAGGREGATE FISCAL DISCIPLINEANNUAL BUDGETANNUAL BUDGETSAUDIT OFFICEBASIC SERVICESBUDGET ALLOCATIONBUDGET DEFICITBUDGET DEFICITSBUDGET ESTIMATESBUDGET EXECUTIONBUDGET FORMULATIONBUDGET FRAMEWORKBUDGET PLANNINGBUDGET POLICYBUDGET PROCESSBUDGET PROPOSALSBUDGET STRATEGYBUDGET SUPPORTCAPITAL BUDGETCAPITAL EXPENDITURECAPITAL INVESTMENTCAPITAL PROJECTSCAPITAL SPENDINGCASH BALANCESCENTRAL GOVERNMENTCENTRAL GOVERNMENT EMPLOYMENTCHILD HEALTH SERVICESCHILDBIRTHCIVIL SERVANTSCIVIL SERVICECLINICSCOMMODITY PRICESCOMMUNICABLE DISEASESCOMMUNITY HEALTHCOMMUNITY NURSINGCOMMUNITY SERVICESCOSTS OF GOVERNMENTCREDIT FACILITYDEBT BURDENDEBT MANAGEMENTDEBT RATIODEBT SERVICEDEBT SERVICINGDEBT SUSTAINABILITYDECENTRALIZATIONDIABETESDIPHTHERIADISASTERSDOMESTIC EXPENDITUREDOMESTIC REVENUEDONOR FINANCINGDONOR FUNDINGECONOMIC GROWTHECONOMIC GROWTH RATESECONOMIC POLICYECONOMIC RECOVERYECONOMIC SHOCKSEDUCATION BUDGETEDUCATION SPENDINGEXCHANGE RATEEXOGENOUS SHOCKSEXPENDITURE ALLOCATIONSEXPENDITURE AREAEXPENDITURE COMMITMENTSEXPENDITURE GROWTHEXPENDITURE ITEMEXPENDITURE LEVELSEXPENDITURE MANAGEMENTEXPENDITURE OUTCOMESEXPENDITURE PLANEXPENDITURE PLANSEXPENDITURE POLICYEXPENDITURE PRIORITIESEXPENDITURE PROGRAMEXPENDITURESEXTERNAL BORROWINGEXTERNAL DEBTEXTERNAL FINANCINGEXTERNAL GRANTSEXTERNAL LOANSEXTERNAL SHOCKSFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL POSITIONFISCAL COMMITMENTSFISCAL CONSOLIDATIONFISCAL DEFICITFISCAL POLICYFISCAL POSITIONFISCAL PRESSURESFISCAL PROJECTIONSFISCAL STRATEGYFISCAL SUSTAINABILITYFISCAL SYSTEMSFISCAL TARGETFORWARD ESTIMATESGOVERNMENT BUDGETGOVERNMENT CONSUMPTIONGOVERNMENT EXPENDITUREGOVERNMENT FUNDINGGOVERNMENT GRANTSGOVERNMENT PRIORITIESGOVERNMENT SPENDINGHEALTH CAREHEALTH CARE SPENDINGHEALTH CENTERSHEALTH EXPENDITUREHEALTH OUTCOMEHEALTH OUTCOMESHEALTH PROMOTIONHEALTH SECTORHEALTH SERVICESHEALTH SPENDINGHIGHER INTERESTHIGHER INTEREST PAYMENTSHOSPITAL SERVICESHOSPITALSHUMAN RESOURCE MANAGEMENTINCOME TAXINFLATIONINFRASTRUCTURE PROJECTSINTEREST PAYMENTSINTERNATIONAL COMPARISONSLAWSLIFE EXPECTANCYMEDICAL TREATMENTMEDIUM TERM EXPENDITUREMIDWIFERYMINISTRY OF FINANCEMONETARY POLICYMORTALITYNATIONAL BUDGETNATURAL DISASTERSNATURAL RESOURCESNURSESNURSINGNUTRITIONOPERATIONAL COSTSPATIENTPATIENTSPENSION FUNDPERFORMANCE MANAGEMENTPERSONNEL EXPENDITUREPRIMARY SCHOOLSPROGRAMSPRUDENT FISCAL MANAGEMENTPUBLIC AGENCIESPUBLIC DEBTPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURE ANALYSISPUBLIC EXPENDITURE REVIEWPUBLIC FINANCESPUBLIC FUNDSPUBLIC GOODSPUBLIC HEALTHPUBLIC HEALTH PROFESSIONALSPUBLIC HEALTHCAREPUBLIC INVESTMENTSPUBLIC SECTORPUBLIC SECTOR EMPLOYEESPUBLIC SECTOR EMPLOYMENTPUBLIC SERVICEPUBLIC SERVICE DELIVERYPUBLIC SERVICESPUBLIC SPENDINGPUBLIC SPENDING LEVELSPUBLIC UTILITIESQUALITY OF EDUCATIONREAL EXCHANGE RATERECURRENT EXPENDITUREREFORM AGENDARESOURCE ALLOCATIONRESOURCE FLOWSREVENUE GROWTHSANITATIONSCREENINGSECONDARY SCHOOLSSECTOR BUDGETSECTOR EXPENDITURESECTOR OUTPUTSECTOR POLICIESSECTOR POLICYSECTOR PROGRAMSSECTORAL EXPENDITURESECTORAL POLICYSERVICE DELIVERYSERVICE PROVIDERSERVICE PROVIDERSSPENDING LEVELSSUSTAINABILITY ANALYSISTAX BURDENTAX EFFORTTAX POLICYTAX REVENUESTOTAL EXPENDITURETOTAL SPENDINGUNIVERSAL ACCESSVACCINATIONWORKERS10.1596/18248