World Bank2012-03-192012-03-192011-03https://hdl.handle.net/10986/2825This paper synthesizes lessons learned from the Department for International Development-World Bank (DFID-WB) partnership, to provide guidance on ways to improve the allocation and efficiency of public spending for agricultural growth and poverty reduction. It includes lessons on how to improve data quality, the composition and impact of spending, budget execution, and the integration of off-budget expenditures. The paper synthesizes recurring lessons that have emerged from the commissioned work, to highlight key challenges that still remain to improve the efficiency of public expenditure planning and implementation in the agriculture sector, as well as offering options for improvement. The paper is accompanied by a separate document, the Agricultural Public Expenditure Reviews (AgPER) toolkit, which is a practical guide for practitioners tasked with carrying out AgPERs in the future. The paper is structured around the Budget Cycle Framework (BCF), to facilitate the identification of entry points to improve expenditure outcomes.CC BY 3.0 IGOACCOUNTABILITYACCOUNTABILITY STRUCTUREACCOUNTANTACCOUNTING SYSTEMADMINISTRATIVE SYSTEMSANNUAL BUDGETANNUAL BUDGET CYCLEANNUAL BUDGETSANNUAL RATEAPPROPRIATIONARBITRATIONBALANCE OF PAYMENTSBANK LOANSBENEFICIARIESBENEFICIARYBUDGET ALLOCATIONBUDGET ALLOCATIONSBUDGET CYCLEBUDGET DOESBUDGET EXECUTIONBUDGET FORMULATIONBUDGET MANAGEMENTBUDGET PLANNINGBUDGET PROCESSBUDGET PROPOSALBUDGET PROPOSALSBUDGET RESOURCESBUDGET SYSTEMBUDGET SYSTEMSBUDGETARY PROCESSBUDGETINGCAPACITY-BUILDINGCAPITAL EXPENDITURECAPITAL FORMATIONCAPITAL INFLOWSCASH FLOWCENTRAL GOVERNMENTCIVIL SOCIETY ORGANIZATIONSCOMMERCIAL BANKCOMMERCIAL BANK CREDITCOMMERCIAL BANK LENDINGCONSUMPTION EXPENDITURECORPORATE INVESTMENTSCOST CENTERSCOST-EFFECTIVENESSCREDIT OUTSTANDINGDATA COLLECTIONDATA QUALITYDECENTRALIZATIONDECISION-MAKINGDECISION-MAKING PROCESSDEVELOPING COUNTRIESDISBURSEMENTDISBURSEMENTSDISTRIBUTIONAL IMPACTDISTRICTDOMESTIC BORROWINGDONOR FUNDINGDURABLEDURABLE GOODSECONOMIC GROWTHEDUCATION PROGRAMEFFICIENCY GAINSEFFICIENCY OF PUBLIC SPENDINGEFFICIENCY OF RESOURCE USEEFFICIENT ALLOCATIONEQUIPMENTEQUITY CAPITALEXPENDITURE DATAEXPENDITURE IMPLICATIONSEXPENDITURE OUTCOMESEXPENDITURE TRACKINGEXPENDITURE TRACKING SURVEYSEXTERNAL FINANCINGFEDERAL BUDGETFIDUCIARY REQUIREMENTSFINANCE MINISTRIESFINANCIAL ACCOUNTABILITYFINANCIAL FLOWFINANCIAL INFORMATIONFINANCIAL REPORTSFINANCIAL RESOURCESFINANCIAL STATISTICSFISCAL RELATIONSFISCAL TRANSFERSFOREIGN CAPITALFOREIGN DIRECT INVESTMENTSFOREIGN FINANCINGFOREIGN INVESTMENTFOREIGN INVESTORSFUNGIBLEGOVERNMENT ACCOUNTINGGOVERNMENT ACCOUNTING SYSTEMGOVERNMENT ACCOUNTSGOVERNMENT BUDGETSGOVERNMENT EXPENDITUREGOVERNMENT EXPENDITURESGOVERNMENT SUBSIDYGROSS DOMESTIC PRODUCTGROWTH RATEIMPLICIT SUBSIDIESINCOME TAXINFORMATION FLOWSINFORMATION SYSTEMSINFRASTRUCTURE PROJECTSINSTRUMENTINTENDED BENEFICIARIESINTEREST RATESINTERNAL CONTROLSINTERNATIONAL BANKINTERNATIONAL DEVELOPMENTINTERNATIONAL STANDARDSINVESTINGINVESTMENT FLOWSINVESTMENT PROJECTSLOANLOCAL GOVERNMENTLOCAL GOVERNMENTSMARKET ACCESSMATCHING GRANTSMEDIUM-TERM EXPENDITUREMEDIUM-TERM EXPENDITURE FRAMEWORKMINISTERIAL COORDINATIONMINISTRY OF AGRICULTUREMINISTRY OF FINANCEMONETARY FUNDNATIONAL ACCOUNTSNATIONAL BUDGETNATIONAL BUDGETSNATIONAL DEVELOPMENTNATIONAL INVESTMENTSNET LENDINGOUTCOME TARGETSOUTPUT DATAPERFORMANCE ASSESSMENTPOLICY ENVIRONMENTPOLICY FRAMEWORKPOLICY PRIORITIESPOLICY REFORMSPOLITICIANSPOOR REPUTATIONSPORTFOLIOSPOVERTY ALLEVIATIONPOVERTY REDUCTIONPRIVATE CAPITALPRIVATE CONSUMPTIONPRIVATE GOODSPRIVATE INVESTMENTPRIVATE SECTORPRIVATE SECTOR INVESTMENTPROGRAM DESIGNPROGRAM IMPLEMENTATIONPROGRAM MANAGERPROGRAM MANAGERSPROGRAMSPUBLIC BUDGETPUBLIC EXPENDITUREPUBLIC EXPENDITURE PLANNINGPUBLIC EXPENDITURE PROGRAMPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURE TRACKINGPUBLIC EXPENDITURESPUBLIC GOODSPUBLIC INSTITUTIONSPUBLIC INVESTMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR MANAGEMENTPUBLIC SECTOR SERVICE DELIVERYPUBLIC SECTORSPUBLIC SERVICESPUBLIC SPENDINGREPAYMENTSRESOURCE CONSTRAINTSRETURNRETURNSROAD NETWORKROAD TRANSPORTSECTOR BUDGETSECTOR CLASSIFICATIONSECTOR MINISTRIESSECTOR PROGRAMSSECTORAL OBJECTIVESSECTORAL POLICIESSELF-FINANCESERVICE DELIVERYSERVICE PROVISIONSERVICE QUALITYSOCIAL SECURITYSUB-NATIONALTAX BENEFITSTAX EXEMPTIONSTAXATIONTOTAL EXPENDITURESTOTAL PUBLIC EXPENDITURETOTAL SPENDINGTRANSITION COUNTRIESTRANSITION ECONOMIESTRANSPARENCYTREASURYWORKING CAPITALWorld Bank10.1596/2825