World Bank2013-08-232013-08-232002-10-16https://hdl.handle.net/10986/15338Given the tight overall resource constraints in Kosovo, and in the face of declining donor support and limited access to external finance, difficult choices and trade-offs on spending decisions will need to be made. The main challenge will be to develop expenditure policies which will preserve macro-stability and ensure that public services are sustainable, comprehensive, and efficiently provided. Public spending policies need to lay the basis for broad-based equitable economic growth, and target the most needy, in an effective and efficient fashion. Through introducing the Medium Term Expenditure Framework (MTEF) approach in 2002, the United Nations Interim Administration in Kosovo (UNMIK) and the Provisional Institutions of Self Government (PISG) have started to make progress in adding a medium-term context to budget policy. This report identifies the several important expediture measures that require action. First, spending has to be reallocated across sectors, so reduce subsidies, reassess public sector employment, and provide finance for investment needs. Second, improve the efficiency of existing spending in the health, education, and social protection sectors. Third, increase the budget spending on health to provide a greater range of services and target educational finance to reduce inequality. Fourth, strengthen the effectiveness of the budget as a policy tool. Fifth, further improve transparency and accountability.en-USCC BY 3.0 IGOACCOUNTINGAGGREGATE DEMANDAGRICULTURAL PRODUCTIONAUTHORITYBASIC EDUCATIONBORROWINGBUDGET FINANCINGBUDGET MANAGEMENTBUDGET PROCESSBUDGETARY FUNDSBUSINESS ENVIRONMENTCAPACITY BUILDINGCAPITAL GOODSCAPITAL PROJECTSCDFCENTRAL GOVERNMENTCONSTITUTIONCOST SAVINGSCROWDING OUTCURRENCY UNITDEBTDEBT SERVICEDECISION MAKINGDISPOSABLE INCOMEDONOR ASSISTANCEECONOMIC ACTIVITYECONOMIC CONDITIONSECONOMIC COOPERATIONECONOMIC GROWTHECONOMIC MANAGEMENTECONOMIC POLICIESECONOMIC RECOVERYEDUCATIONEDUCATION PROGRAMSEDUCATIONAL ATTAINMENTETHNIC GROUPSEXPENDITURE REFORMEXTERNAL ENVIRONMENTEXTREME POVERTYFAMILIESFINANCIAL ACCOUNTABILITYFINANCIAL INCENTIVESFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMSFINANCIAL SECTORFINANCIAL SUPPORTFISCALFISCAL POLICYFOOD CONSUMPTIONFOOD POVERTY LINEFOREIGN ASSISTANCEFOREIGN INVESTMENTFOREIGN TRADEGIRLSGOVERNANCE STRUCTUREGOVERNMENT REVENUESGOVERNMENT SPENDINGGOVERNMENT SYSTEMSGROSS DOMESTIC PRODUCTHEALTHHEALTH POLICYHEALTH SERVICEHEALTH SERVICESHOSPITALSHOUSINGIMMUNIZATIONIMPORTSIMPROVED ACCESSINCOMEINCOME COUNTRIESINFLATIONINFORMAL PRIVATE PAYMENTSINFORMATION NEEDSINSTITUTION BUILDINGINSTITUTIONAL CAPACITYINSTITUTIONAL FRAMEWORKINSTITUTIONAL STRUCTUREINTERNAL AUDITINTERNATIONAL COMPARISONSINTERVENTIONINVESTMENT CLIMATELABOR FORCELABOR FORCE SURVEYLABOR MARKETLEGAL FRAMEWORKLEGISLATIONLIVING CONDITIONSLIVING STANDARDSLIVING STANDARDS MEASUREMENTLOCAL INSTITUTIONSLOCAL REVENUELOCAL TAXLONG TERMMACROECONOMIC FRAMEWORKMACROECONOMIC STABILITYMARKET ECONOMYMINISTRY OF FINANCEMONITORING SYSTEMMORTALITYMPSMUNICIPALITIESMUNICIPALITYNATIONAL INCOMENATIONSPENSION SYSTEMPOLICY FRAMEWORKPOOR BENEFITPOVERTY ALLEVIATIONPOVERTY ANALYSISPOVERTY ASSESSMENTPOVERTY LINEPOVERTY MONITORINGPOVERTY REDUCTIONPRIMARY SCHOOLPRIVATE SECTORPRIVATE TRANSFERSPRODUCTIVITYPROPERTY RIGHTSPUBLIC ADMINISTRATIONPUBLIC EMPLOYMENTPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE PRIORITIESPUBLIC EXPENDITURESPUBLIC FINANCESPUBLIC HEALTHPUBLIC HEALTH CAREPUBLIC HEALTH EXPENDITUREPUBLIC INVESTMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR EMPLOYMENTPUBLIC SECTOR WAGESPUBLIC SERVICEPUBLIC SERVICESPUBLIC SPENDINGPUBLIC UTILITIESPUPILSRECURRENT COSTSREFUGEESREGULATORY FRAMEWORKREPRESENTATIVESRESOURCE CONSTRAINTSRESOURCE MOBILIZATIONRESOURCE USERURAL AREASSAVINGSSCHOOLSSECTOR POLICYSERVICE DELIVERYSERVICE PROVISIONSOCIAL ASSISTANCESOCIAL ASSISTANCE SYSTEMSOCIAL EXPENDITURESSOCIAL PROGRAMSOCIAL PROTECTIONSOCIAL PROTECTION PROGRAMSSOCIAL SAFETYSOCIAL SAFETY NETSOCIAL SECTORSOCIAL SERVICESSTATE ENTERPRISESTRUCTURAL REFORMSUSTAINABLE GROWTHTASK TEAM LEADERTAXTAX ADMINISTRATIONTAX AUTHORITYTAX RATESTAX REVENUESTAX SYSTEMTAXATIONTRANSPARENCYURBAN AREASVULNERABLE GROUPSWAGE RATESWORKERS PUBLIC EXPENDITURESRESOURCES MOBILIZATIONMACROECONOMIC CONTEXTTAX REVENUESGOVERNMENT SPENDING POLICYRESTRUCTURINGBUDGET MANAGEMENTBUDGET IMPLEMENTATIONCIVIL SERVICERECURRENT COSTSPENSION SYSTEMSHEALTH FINANCINGSCHOOL ENROLLMENTMINORITY GROUPSHEALTH SERVICE DELIVERYPHARMACEUTICALSTARGETED ASSISTANCEEDUCATIONAL INVESTMENTEQUITY IN EDUCATIONGIRLS' EDUCATIONFINANCIAL MANAGEMENTPARLIAMENTARY SYSTEMWorld Bank10.1596/15338