World Bank2013-08-282013-08-282001-12-20https://hdl.handle.net/10986/15430The topics for this review were determined by the Government in consultation with a core group of donors at a workshop in Brussels organized by the European Commission in November 2000. The Government suggested reviewing public expenditures at the regional level, starting with three regions. This public expenditure review (PER) marks the first explicit attempt at Regional PERs. This integrated report draws on draft reports from the January-April 2000 mission as well as from a workshop held in Addis Ababa during September 17-18, 2001. The theme amd the focus topics for this PER emerged out of consultations between the Ethiopian governmentand a core donor group at a workshop in Brussels organized by the European Commission in November 2000. This PER is set on three premises: 1) It is thematically set in the context of the Poverty Reduction Strategy Paper and the Heavily Indebted Poor Countries document; 2) It focuses on getting a better understanding of the budgetary institutions, systems and processes at the regional level; and 3) the PER analysis and recommendations are intended to harmonize with the sequence and pace of the Government of Ethiopia's Expenditure Management and Control Program.en-USCC BY 3.0 IGOACCOUNTACCOUNTABILITYACCOUNTINGACCOUNTING RECORDSACCOUNTSACCOUNTS PAYABLEADMINISTRATIVE COSTSAUDITED ACCOUNTSAUDITINGAUTHORITYBID DOCUMENTSBILLSBORROWINGBUDGET APPROPRIATIONSBUDGET CLASSIFICATIONBUDGET ESTIMATESBUDGET EVALUATIONBUDGET EXECUTIONBUDGET FORMULATIONBUDGET REFORMBUDGET TRANSFERSBUDGETARY EXPENDITURESBUDGETARY FUNDSBUDGETARY RESOURCESBUDGETINGCASH MANAGEMENTCDFCOMMERCIAL BANKSCONSOLIDATED EXPENDITURESCOUNCIL OF MINISTERSDEBTDECENTRALIZATIONDISCLOSUREECONOMIC DEVELOPMENTEXECUTIONEXPENDITUREEXPENDITURE ASSIGNMENTEXPENDITURE REFORMEXTRA BUDGETARY FUNDSFEDERAL GOVERNMENTFINANCIAL ACCOUNTABILITYFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL PERFORMANCEFINANCIAL REGULATIONSFINANCIAL STATEMENTSFINANCIAL STATISTICSFISCALFISCAL DECENTRALIZATIONGNPGOVERNMENT INSTITUTIONSGOVERNMENT LEVELGOVERNMENT REVENUEGOVERNMENT SECTORGOVERNMENT SPENDINGGOVERNMENTAL ORGANIZATIONGROSS DOMESTIC PRODUCTGROSS NATIONAL PRODUCTINCOMEINSTITUTIONAL FRAMEWORKINTERNAL AUDITINTERNAL AUDIT FUNCTIONINTERNAL AUDITINGLEGAL FRAMEWORKLEGISLATIONLEGISLATURELEVELS OF GOVERNMENTMINISTRY OF FINANCENATIONSNATURAL RESOURCESOPERATING EXPENSESPAYROLLPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE REFORMPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC INVESTMENTPUBLIC POLICYPUBLIC PROCUREMENTPUBLIC RESOURCESREHABILITATIONREPORTINGREPRESENTATIVESREVENUE CODEROADSTAXTAX RECEIPTSTOTAL EXPENDITURESTRANSPARENCYTREASURY PUBLIC EXPENDITURESFISCAL ADMINISTRATIONFISCAL SUSTAINABILITYPOVERTY REDUCTION STRATEGIESHEAVILY INDEBTED POOR COUNTRIESBUDGETARY PROCESSFISCAL FEDERALISMTAX POLICYREGIONAL PLANNINGFISCAL FEDERALISMDISBURSEMENT ARRANGEMENTSGOVERNMENT SPENDING POLICYEXPENDITURE PATTERNSEXPENDITURE ANALYSISCAPACITY BUILDINGREGIONAL CHARACTERISTICS OF POVERTYREGIONAL ECONOMIC DEVELOPMENTREGIONAL POVERTYREGIONAL TARGETINGWorld Bank10.1596/15430