World Bank2012-06-062012-06-062005978-0-8213-6366-9https://hdl.handle.net/10986/7278This study shows how difficult it is for Niger to significantly change its expenditure composition in a short time span. A narrow and volatile domestic resource base, heavy dependence on aid, and a large share of pre-determined expenditures such as external debt payments are important factors behind this lack of flexibility. There are ways, though, to create space in the budget for increasing public spending on priority sectors. The study identifies a number of measures in this regard, such as increasing domestic revenues, more realistic and conservative budgeting, strengthening cash management, controlling the wage bill, prudent borrowing and attracting higher external financing for recurrent costs in priority sectors. The study also shows that enhancing the efficiency and transparency of public spending is as important as increasing spending for PRS priority sectors. It thoroughly assesses public management systems in Niger and presents an action plan, jointly elaborated by the Government and its main external partners, to address the main challenges in this area. This action plan contains a priority set of measures to improve budget preparation, execution as well as internal and external oversight.en-USCC BY 3.0 IGOACCOUNTINGACCOUNTING PRACTICESANALYTICAL WORKAUDITSAUTONOMYBANQUE CENTRALE DES ETATS DE L'AFRIQUE DE L'OUESTBASIC EDUCATIONBORROWINGBUDGET ALLOCATIONBUDGET ALLOCATIONSBUDGET CHOICESBUDGET CLASSIFICATIONBUDGET DIRECTORATEBUDGET DISCIPLINEBUDGET EXECUTIONBUDGET LAWBUDGET MANAGEMENTBUDGET OUTCOMESBUDGET PREPARATIONBUDGET PREPARATION PROCESSBUDGET PROCESSBUDGET PROCESSESBUDGET PROPOSALSBUDGET REVIEWBUDGET SUPPORTBUDGET TRANSACTIONSCAPITAL EXPENDITURESCASH MANAGEMENTCASH RATIONINGCENTRAL BANKCENTRAL GOVERNMENTCIVIL SERVICECIVIL SERVICE REFORMCIVIL SOCIETYCONCESSIONAL TERMSCURRENCY UNITDEBTDEBT MANAGEMENTDEBT RELIEFDEBT SERVICEDEBT SUSTAINABILITYDECONCENTRATIONDEVELOPMENT AIDDEVELOPMENT GOALSDEVELOPMENT ORGANIZATIONDEVELOPMENT PARTNERSDEVELOPMENT STRATEGYDOMESTIC REVENUEDONOR ASSISTANCEDONOR COMMUNITYECONOMIC ACTIVITYECONOMIC COOPERATIONECONOMIC GROWTHECONOMIC MANAGEMENTECONOMIC PERFORMANCEECONOMIC STRUCTUREELECTRICITYEXCHANGE RATEEXOGENOUS FACTORSEXPENDITURE ALLOCATIONSEXPENDITURE CATEGORYEXPENDITURE CONTROLSEXPENDITURE DATAEXTERNAL AUDITEXTERNAL AUDITSEXTERNAL DEBTEXTERNAL FINANCINGFINANCE COMMITTEEFINANCE MINISTRIESFINANCIAL ACCOUNTABILITYFINANCIAL ASSETSFINANCIAL CONTROLFINANCIAL CONTROLLERSFINANCIAL CONTROLSFINANCIAL INFORMATIONFINANCIAL INFORMATION SYSTEMSFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL MANAGEMENT SYSTEMFISCAL BALANCEFISCAL DEFICITSFISCAL DISCIPLINEFISCAL MANAGEMENTFISCAL PERFORMANCEFLOW OF EXPENDITUREGOVERNMENT ACCOUNTSGOVERNMENT BUDGETGOVERNMENT EMPLOYEESGOVERNMENT EXPENDITURESGOVERNMENT FINANCEGROSS DOMESTIC PRODUCTHEALTH CENTERHEALTH EXPENDITURESHEALTH SERVICESHEALTH SURVEYHOUSEHOLD SURVEYHUMAN DEVELOPMENTHUMAN RESOURCE MANAGEMENTINCOMEINFLATIONINFORMAL ACTIVITIESINFORMAL SECTORSINSTITUTIONAL PERFORMANCEINTERNAL AUDITINVENTORYISLAMIC DEVELOPMENT BANKJUDICIAL OVERSIGHTLAWSLICENSESLIVING CONDITIONSLONG TERMMACROECONOMIC FRAMEWORKMEDIUM-TERM EXPENDITURE FRAMEWORKMINISTRY OF FINANCENATIONAL INSTITUTIONSNATURAL RESOURCESPAYMENTS ARREARSPOLICY STATEMENTPOOR COUNTRIESPOVERTY IMPACTPOVERTY LINEPOVERTY REDUCTIONPOVERTY REDUCTION STRATEGYPRESENT VALUEPRIMARY EDUCATIONPRIMARY SCHOOLPRIVATE SECTORPRODUCTIVITYPROVISIONSPUBLICPUBLIC ACCOUNTSPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURE ADJUSTMENTPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE PLANNINGPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURE REVIEWSPUBLIC EXPENDITURE TRACKINGPUBLIC EXPENDITURE TRACKING SURVEYPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCE MANAGEMENTPUBLIC FINANCESPUBLIC HEALTHPUBLIC INVESTMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SERVICEPUBLIC SPENDINGPUBLIC WORKSRECURRENT COSTSRECURRENT EXPENDITURESRESEARCH INSTITUTERESOURCE ALLOCATIONREVENUE MOBILIZATIONROADSRURAL AREASSAHARASAVINGSSECTOR POLICYSECTORAL ALLOCATIONSSOCIAL DEVELOPMENTSOCIAL GROUPSSOCIAL SERVICESSUB-SAHARAN AFRICASUBSIDIARYSUSTAINABILITY ANALYSISSUSTAINABLE DEVELOPMENTTAXTAX ADMINISTRATIONTAX BASETAX COLLECTIONTECHNICAL SUPPORTTRANSPARENCYTRANSPORTTREASURYTREASURY OPERATIONSURBAN AREASWAGESWorld Bank10.1596/0-8213-6366-2