World Bank2013-03-112013-03-112011-01https://hdl.handle.net/10986/12625The second public expenditure management and financial accountability review (PEMFAR II) report provides analysis of the fiscal space outlook, a review of public expenditure management, including of the public investment management system, and assessments of the public financial management and public procurement systems. The review covers the period since the 2004 PEMFAR until 2009 and the detailed analysis of public expenditures focuses on three key sectors (education, health and rural development) which represented about 52 percent of the voted budget in 2007 and 2008 and are the pillars of Niger's second poverty reduction strategy paper (PRSP II). The PEMFAR II a comprehensive short and medium term (2010-2012) reform agenda which will assist the Government to prepare and adopt an action plan to improve the effectiveness of public resources management in Niger. This report constitutes the main report (volume one) of the PEMFAR II. Volume two of the PEMFAR II provides the detailed report of the evaluation of the public procurement system. The summary, after the above overview, reflects the underlying themes that emerge from the assessments of fiscal space outlook, public expenditures including public investment management, the public financial system, and the public procurement system. At the end, the summary a set of targeted priority actions aimed at improving the developmental impact of public expenditures.en-USCC BY 3.0 IGOACCOUNTINGACCOUNTING SYSTEMAGGREGATE EXPENDITUREALLOCATIONANNUAL BUDGETANNUAL REVENUEAPPROPRIATIONBASELINE DATABASIC SERVICESBENEFICIARIESBUDGET ALLOCATIONBUDGET BALANCEBUDGET CLASSIFICATIONBUDGET COMPREHENSIVENESSBUDGET CONSTRAINTSBUDGET CREDIBILITYBUDGET DEFICITBUDGET DIRECTORBUDGET DISCIPLINEBUDGET DOCUMENTATIONBUDGET DOESBUDGET EXECUTIONBUDGET LAWBUDGET MANAGEMENTBUDGET MANAGERSBUDGET OUTCOMESBUDGET PREPARATIONBUDGET PROCESSBUDGET PROPOSALSBUDGET RESOURCESBUDGET SUPPORTBUDGETARY CLASSIFICATIONBUDGETARY EXPENDITUREBUDGETING PROCESSCAPACITY BUILDINGCAPACITY CONSTRAINTSCAPACITY-BUILDINGCAPITAL BUDGETINGCAPITAL EXPENDITURECAPITAL EXPENDITURESCASH MANAGEMENTCENTRAL BANKCENTRAL GOVERNMENTCLASSIFICATION OF EXPENDITURESCOMPETITIVE PROCUREMENTCOST EFFECTIVENESSCOUNTRY PROCUREMENTCOUNTRY PROCUREMENT ASSESSMENTDEBTDEBT RELIEFDEBT SERVICEDEBT SUSTAINABILITYDECENTRALIZATIONDOMESTIC REVENUEDOMESTIC SAVINGSDONOR FINANCINGECONOMIC GROWTHECONOMIC STABILIZATIONEDUCATION EXPENDITURESEFFICIENCY OF PUBLIC SPENDINGEXCHANGE RATEEXCHANGE RESERVESEXPENDITURE CONTROLSEXPENDITURE LEVELSEXPENDITURE OUTCOMESEXPENDITURE PROGRAMSEXPENDITURESEXTERNAL ARREARSEXTERNAL DEBTEXTERNAL FINANCINGFINANCIAL ACCOUNTABILITYFINANCIAL ADMINISTRATIONFINANCIAL ASSETSFINANCIAL CONTROLFINANCIAL CRISESFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL OPERATIONSFINANCIAL RESOURCESFINANCIAL STATEMENTSFINANCIAL SUPPORTFINANCIAL SYSTEMFINANCIAL SYSTEMSFISCAL ACCOUNTSFISCAL BALANCEFISCAL DISCIPLINEFISCAL IMPACTFISCAL INFORMATIONFISCAL OBJECTIVESFISCAL PERFORMANCEFISCAL POSITIONFISCAL REPORTINGFISCAL REVENUEFISCAL RULESFISCAL STANCEFISCAL SYSTEMFOREIGN EXCHANGEFOREIGN FINANCINGGENERAL ACCOUNTSGOVERNMENT BUDGETGOVERNMENT REVENUEGOVERNMENT REVENUESGOVERNMENT SPENDINGGROSS DOMESTIC PRODUCTGROWTH RATEHEALTH CAREHEALTH EXPENDITURESHEALTH INFORMATIONHEALTH MINISTRYHEALTH OUTCOMESHEALTH SECTORHEALTH WORKERSINFLATIONINFRASTRUCTURE DEVELOPMENTINTERNAL CONTROLINTERNAL CONTROLSINVESTMENT BUDGETLOCAL CURRENCYMACROECONOMIC CONSTRAINTSMACROECONOMIC FRAMEWORKMACROECONOMIC MANAGEMENTMANAGING PUBLIC EXPENDITUREMARKET PRICESMASTER PLANMEDIUM TERM EXPENDITUREMEDIUM TERM EXPENDITURE FRAMEWORKMEDIUM-TERM EXPENDITUREMEDIUM-TERM EXPENDITURE FRAMEWORKMEMBER COUNTRIESMINISTRY OF ECONOMYMONETARY UNIONNATIONAL DEVELOPMENTNATIONAL DEVELOPMENT PLANNATIONAL SAVINGSNATURAL RESOURCESNET LENDINGNET PRESENT VALUEOIL PRICESPOVERTY INDICATORSPOVERTY REDUCTIONPOVERTY REDUCTION STRATEGYPOVERTY REDUCTION TARGETSPRIVATE INVESTMENTPRIVATE SECTORPROCUREMENT PROCESSPROCUREMENT SYSTEMSPROGRAMSPUBLIC ACCOUNTSPUBLIC EDUCATIONPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURE TRACKINGPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC FINANCIAL MANAGEMENT SYSTEMPUBLIC HEALTHPUBLIC INVESTMENTPUBLIC INVESTMENT PROGRAMPUBLIC PROCUREMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR MANAGEMENTPUBLIC SECTOR REFORMPUBLIC SERVICEPUBLIC SERVICESPUBLIC TREASURYREAL GROWTHREAL GROWTH RATEREFORM AGENDAREFORM PROGRAMREGULATORY FRAMEWORKRESOURCE ALLOCATIONRESOURCE MANAGEMENTREVENUE ESTIMATESREVENUE PROJECTIONSSCHOOL MANAGEMENTSERVICE DELIVERYSOCIAL SECURITYSOCIAL SERVICESSPECIAL ACCOUNTSUSTAINABILITY ANALYSISTAX REVENUETAX REVENUESTOTAL CURRENT EXPENDITURESTOTAL EXPENDITURESTRANSPARENCYTREASURY MANAGEMENTUNCERTAINTYWorld Bank10.1596/12625