World BankEuropean CommissionFood and Agriculture OrganizationUnited Nations Children’s FundUnited Nations Development ProgramWorld Health Organization2012-06-112012-06-112007-12-20https://hdl.handle.net/10986/7650This report concerns about policy briefing and outlines the main findings and policy options associated with the analysis of public spending in terms of equity and allocative efficiency. This Public Expenditure Review (PER) covers the sectors of Education, Health, Agriculture, and the area of decentralization. The main objective of this Public Expenditure Review is to examine the allocative efficiency and equity of public spending in Angola. Five cross-cutting messages are drawn from the analysis of public spending and fiscal management in the context of this Public Expenditure Review: (i) the need to prepare public spending plans within a multiyear perspective; (ii) the need to improve the efficiency of public spending; (iii) the need to improve the quality of the data on social indicators and on the budget; (iv) the need to observe equity considerations in the preparation of the budget ; and (v) the need for steady progress with decentralization. The first volume, a policy briefing, outlines the main findings and policy options associated with the analysis of public spending in terms of equity and allocative efficiency. The second volume presents a fuller assessment of each sector and on decentralizationen-USCC BY 3.0 IGOACCOUNTABILITY MECHANISMSACCOUNTINGACCOUNTING SYSTEMAGEDAGGREGATE SPENDINGALLOCATION OF RESOURCESANALYTICAL SKILLSANNUAL BUDGETANNUAL BUDGETSANNUAL COSTANTENATAL CAREBASIC SERVICESBASIC SOCIAL SERVICESBUDGET ALLOCATIONBUDGET ALLOCATIONSBUDGET EXECUTIONBUDGET PREPARATIONBUDGET PREPARATION PROCESSBUDGET PROCESSBUDGET PROPOSALBUDGET PROPOSALSBUDGETINGBUDGETING PROCESSCAPACITY BUILDINGCAPITAL EXPENDITURESCAPITAL PROJECTSCAPITAL SPENDINGCASH MANAGEMENTCASH PAYMENTSCENTRAL GOVERNMENTCHART OF ACCOUNTSCIVIL SERVANTSCLASSIFICATION OF EXPENDITURESCOMMUNICABLE DISEASESCOMMUNITY HEALTHCONFLICTS OF INTERESTCONSUMERCOST CENTERSCOST ESTIMATESCURRENCYDATA QUALITYDEBTDEBT MANAGEMENTDEBT POLICYDEBT SERVICEDEBT SUSTAINABILITYDECENTRALIZATIONDECISION-MAKINGDIVISION OF RESPONSIBILITIESDOMESTIC DEBTECONOMIC GROWTHEDUCATION SPENDINGEDUCATION SYSTEMEFFICIENCY OF PUBLIC SPENDINGEQUITY CONSIDERATIONSEQUITY ISSUESEXCHANGE RATEEXCHANGE RATESEXPENDITURE CLASSIFICATIONEXPENDITURE DATAEXPENDITURE ENVELOPEEXPENDITURE POLICIESEXPENDITURES ON HEALTHEXTERNAL AUDITEXTERNAL DEBTFINANCE MINISTRYFINANCIAL ACCOUNTABILITYFINANCIAL ASSETSFINANCIAL INFORMATIONFINANCIAL LIMITSFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT PROCEDURESFINANCIAL MANAGEMENT SYSTEMFINANCIAL PROGRAMMINGFINANCIAL RESOURCESFISCAL ACTIVITIESFISCAL ADJUSTMENTFISCAL CONTROLFISCAL DECENTRALIZATIONFISCAL MANAGEMENTFISCAL OPERATIONSFISCAL PERFORMANCEFISCAL STANCEGOVERNMENT ACCOUNTSGOVERNMENT FINANCESGOVERNMENT SPENDINGGROSS DOMESTIC PRODUCTHEALTH CAREHEALTH CENTERSHEALTH EXPENDITUREHEALTH EXPENDITURESHEALTH INDICATORSHEALTH INFORMATIONHEALTH MINISTRYHEALTH OUTCOMESHEALTH POLICYHEALTH SECTORHEALTH SERVICESHEALTH SPENDINGHEALTH UNITHEALTH UNITSHEALTH WORKERSIMMUNIZATIONINFLATIONINTERNAL AUDITINTERNAL AUDIT FUNCTIONINTERNAL CONTROLINVESTMENT EXPENDITURESLAWSLIQUIDITYLONG-TERM EXPENDITUREMACROECONOMIC MANAGEMENTMACROECONOMIC PROGRAMMINGMARGINAL INCREASEMEDIUM-TERM EXPENDITUREMEDIUM-TERM EXPENDITURE FRAMEWORKMEDIUM-TERM EXPENDITURE PLANNINGMIGRATIONMINISTRY OF FINANCEMONETARY POLICYMORTALITYMULTIYEAR PROJECTSMUNICIPAL HOSPITALSMUNICIPALITIESNURSESOPERATIONAL EFFICIENCYORGANIC BUDGET LAWPERFORMANCE EVALUATIONPERFORMANCE INDICATORSPERSONNEL EXPENDITURESPHYSICIANSPOLIOPOVERTY INDICATORSPOVERTY REDUCTIONPREGNANT WOMENPRICE INDEXPRICE SUBSIDIESPRIMARY HEALTH CAREPROGRAMSPROVINCIAL GOVERNMENTPROVINCIAL GOVERNMENTSPROVINCIAL LEVELSPROVISION OF SERVICESPUBLIC ACCOUNTSPUBLIC ADMINISTRATIONPUBLIC DEBTPUBLIC ECONOMICSPUBLIC EMPLOYEESPUBLIC EXPENDITUREPUBLIC EXPENDITURE ANALYSISPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE POLICYPUBLIC EXPENDITURE REFORMPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC HEALTHPUBLIC INSTITUTIONSPUBLIC INTERVENTIONSPUBLIC INVESTMENTPUBLIC INVESTMENT PROGRAMPUBLIC RESOURCESPUBLIC SECTORPUBLIC SERVICEPUBLIC SERVICE DELIVERYPUBLIC SERVICESQUALITY CONTROLREAL EXCHANGE RATEREALLOCATIONSRECURRENT EXPENDITURESREFORM AGENDARESOURCE ALLOCATIONRESOURCE CEILINGREVENUE FORECASTINGREVENUE PROJECTIONSSECTOR CEILINGSSECTOR MINISTRIESSECTOR MINISTRYSECTORAL ALLOCATIONSECTORAL CEILINGSSECTORAL POLICYSERVICE DELIVERYSOCIAL INDICATORSSTRATEGIC PRIORITIESSTRATEGIC PRIORITY SETTINGSUPREME AUDIT INSTITUTIONSUSTAINABILITY ANALYSISSYPHILISTAX COLLECTIONTAX COLLECTION AGENCIESTAX OFFSETSTAX PAYMENTSTAXPAYERSTOTAL EXPENDITURESTOTAL PUBLIC EXPENDITURETRANSPARENCYWALKINGWASTEWorld Bankhttps://doi.org/10.1596/7650