World Bank2012-06-112012-06-112007-05-25https://hdl.handle.net/10986/7676This 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 ARRANGEMENTSACCOUNTABILITY FRAMEWORKACCOUNTABILITY MECHANISMSACCOUNTABILITY SYSTEMSACCOUNTINGACCOUNTING STANDARDSAGGREGATE EXPENDITUREAGGREGATE FISCALAGGREGATE FISCAL DISCIPLINEAGGREGATE FISCAL MANAGEMENTALLOCATIONANNUAL BUDGETAUDIT FINDINGSAUDITOR GENERALAUDITOR-GENERALBUDGET ACCOUNTINGBUDGET ALLOCATIONSBUDGET CLASSIFICATIONBUDGET DEFICITBUDGET DOCUMENTATIONBUDGET DOCUMENTSBUDGET ESTIMATESBUDGET EXECUTIONBUDGET EXPENDITUREBUDGET FINANCINGBUDGET FORMULATIONBUDGET IMPLEMENTATIONBUDGET INFORMATIONBUDGET MANAGEMENTBUDGET MODELBUDGET MONITORINGBUDGET OUTCOMESBUDGET PERFORMANCEBUDGET POLICYBUDGET PRACTICESBUDGET PREPARATIONBUDGET PROCESSBUDGET REFORMSBUDGET REPORTINGBUDGET STRUCTUREBUDGET SUPPORTBUDGET SURPLUSESBUDGET SYSTEMBUDGET SYSTEMSBUDGET YEARCAPACITY BUILDINGCAPACITY CONSTRAINTSCAPITAL BUDGETCAPITAL MARKETCAPITAL SPENDINGCASH BALANCESCASH MANAGEMENTCIVIL SERVANTSCIVIL SERVICECOMMERCIAL BANKSCOUNTRY PROCUREMENTCOUNTRY PROCUREMENT ASSESSMENTDEBTDEBT MANAGEMENTDEBT RELIEFDECENTRALIZATIONDOMESTIC BORROWINGDOMESTIC TAXATIONECONOMIC VOLATILITYEFFICIENCY GAINSEQUALIZATIONEXPENDITURE DECENTRALIZATIONEXPENDITURE EFFICIENCYEXPENDITURE ENVELOPEEXPENDITURE ENVELOPESEXPENDITURE GROWTHEXPENDITURE POLICYEXPENDITURE RATIONALIZATIONEXTERNAL BORROWINGEXTERNAL GRANTSEXTRABUDGETARY FUNDSFEDERAL ADMINISTRATIONFEDERAL BUDGETFEDERAL GOVERNMENTFEDERAL SPENDINGFINANCIAL ACCOUNTABILITYFINANCIAL ACCOUNTABILITY SYSTEMSFINANCIAL ANALYSISFINANCIAL CONTROLFINANCIAL ENVELOPESFINANCIAL PERFORMANCEFINANCIAL REGULATIONSFINANCIAL REPORTINGFINANCIAL STATEMENTSFISCAL AGENDAFISCAL DATAFISCAL DECENTRALIZATIONFISCAL DISCIPLINEFISCAL ENVELOPEFISCAL INFORMATIONFISCAL MISMANAGEMENTFISCAL POLICIESFISCAL POLICYFISCAL PROJECTIONSFISCAL REFORMSFISCAL RELATIONSFISCAL RESPONSIBILITYFISCAL RISKFISCAL RISKSFISCAL SYSTEMFOREIGN CURRENCYGOVERNMENT BUDGETGOVERNMENT CONTROLGOVERNMENT EXPENDITURESGOVERNMENT FUNDINGGOVERNMENT PRIORITIESGOVERNMENT REVENUESGOVERNMENT SPENDINGHEALTH OUTCOMESINCENTIVE STRUCTUREINTERNAL BUDGETLEGISLATIVE SCRUTINYLEVIESLIQUIDITYLOCAL CAPACITYLOCAL COMMUNITIESLOCAL GOVERNMENTLOCAL GOVERNMENTSMACROECONOMIC FRAMEWORKMACROECONOMIC MANAGEMENTMACROECONOMIC STABILIZATIONNATIONAL BUDGETNATIONAL DEVELOPMENTNATIONAL PLANNINGORGANIZATIONAL STRUCTURESOUTPUT RATIOPENSION LIABILITIESPENSION REFORMPERFORMANCE INDICATORSPERFORMANCE MANAGEMENTPERFORMANCE MANAGEMENT FRAMEWORKPOVERTY FUNDPOVERTY REDUCTIONPRIVATE SECTORPRIVATE SECTOR GROWTHPROCUREMENT PROCESSPROGRAMSPUBLICPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE REVIEWSPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC INVESTMENTSPUBLIC PROCUREMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SERVICEPUBLIC SERVICE DELIVERYPUBLIC SERVICE REFORMPUBLIC SERVICESPUBLIC SPENDINGRECURRENT EXPENDITURESREFORM AGENDAREFORM EFFORTSREFORM PROCESSREFORM PROGRAMREFORM STRATEGYRESOURCE ALLOCATIONREVENUE FLOWREVENUE MOBILIZATIONREVENUE SHARINGROAD NETWORKROADSSAVINGSSECTOR EXPENDITURESECTOR MANAGERSSECTOR POLICIESSECTORAL EXPENDITURESERVICE PROVIDERSSOCIAL SERVICESSTATE ENTERPRISESSTATE EXPENDITURESTATE GOVERNMENTSTATE GOVERNMENTSSTRUCTURAL REFORMSSUB-NATIONAL GOVERNMENTSTAXTAX ADMINISTRATIONTAX COLLECTIONSTOTAL SPENDINGTRANSPARENCYTREASURYWEAK BUDGET MANAGEMENTWorld Bank10.1596/7676