World Bank2013-08-282013-08-282002-03-08https://hdl.handle.net/10986/15424This report is a companion report of the Country Financial Accountability Assessment. It presents an institutional analysis of the budget process, which is the process by which the government allocates funds to spending agencies. It analyzes the participants in the decision-making process related to spending and the institutions involved in the budgetary and financial management of government operations, as well as the modalities of preparation and execution of the budget. The report also updates the findings of the 1997 Public Expenditure Review concerning fiscal sustainability and the size and composition of public expenditure, which is discussed in an international context. Finally, the report provides recomendations on how to improve the management of public resources.en-USCC BY 3.0 IGOACCOUNTACCOUNTABILITYACCOUNTINGACCOUNTSACCOUNTS PAYABLEAGGREGATE FISCAL DISCIPLINEALLOCATIVE EFFICIENCYAPPROPRIATIONSAUTHORITYBILLSBUDGET APPROPRIATIONSBUDGET CLASSIFICATIONBUDGET DEFICITBUDGET EXECUTIONBUDGET EXPENDITURESBUDGET IMPLEMENTATIONBUDGET MANAGEMENTBUDGET PROCESSBUDGET REVENUESBUDGETARY FUNDSBUDGETARY PROCESSBUDGETARY REFORMSBUDGETINGCASH MANAGEMENTCENTRAL GOVERNMENTCENTRAL PLANNINGCOST SAVINGSCPIDEBT MANAGEMENTDECISION-MAKERSDECISION-MAKINGDECISION-MAKING PROCESSDIVISION OF LABORECONOMIC DEVELOPMENTECONOMIC GROWTHECONOMIC PERFORMANCEELECTRICITYEQUALIZATIONEXCHANGE RATEEXECUTIONEXPENDITURE RESPONSIBILITIESFINANCIAL ACCOUNTABILITYFINANCIAL CONTROLFINANCIAL DISCIPLINEFINANCIAL MANAGEMENTFINANCIAL RESOURCESFISCALFISCAL DEFICITFISCAL DISCIPLINEFISCAL INFORMATIONFISCAL MANAGEMENTFISCAL POLICYFISCAL REFORMFISCAL SURPLUSFISCAL SUSTAINABILITYFISCAL TRANSPARENCYFOREIGN DEBTGOOD PRACTICESGOVERNMENT DEBTGOVERNMENT FINANCEGOVERNMENT SPENDINGGOVERNMENTAL ORGANIZATIONGROSS DOMESTIC PRODUCTINSTITUTIONAL ANALYSISINSTITUTIONAL CAPACITYINSTITUTIONAL MECHANISMSINSTITUTIONAL OBSTACLESINTEREST RATESINTERGOVERNMENTAL TRANSFERSLACK OF CLARITYLACK OF TRANSPARENCYLACK OF TRANSPARENCY AND ACCOUNTABILITYLEGAL FRAMEWORKLEGISLATIONLEGISLATURELEVELS OF GOVERNMENTLOCAL GOVERNMENTLOCAL GOVERNMENTSMARKET ECONOMIESMINISTERSMINISTRY OF FINANCENATIONAL INCOMENATIONAL LEVELPERVERSE INCENTIVESPOLICY DECISIONSPROCUREMENTPROVISIONSPUBLIC AGENCIESPUBLIC DEBTPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC FINANCESPUBLIC FUNDSPUBLIC INVESTMENTPUBLIC PARTICIPATIONPUBLIC RESOURCESPUBLIC REVENUESPUBLIC SECTORPUBLIC SERVICEPUBLIC SPENDINGPUBLIC SUPPORTREPORTINGREPRESENTATIVESSAVINGSSIZE OF GOVERNMENTSOCIAL ASSISTANCESOCIAL INSURANCESOCIAL PROTECTIONSOCIAL TRANSFERSSTATE BUDGETSTATE BUDGET EXPENDITURESTAXTAX ADMINISTRATIONTAX ARREARSTAX BURDENTRAGEDY OF THE COMMONSTREASURYUNEMPLOYMENTWAGES PUBLIC EXPENDITURESBUDGET PROCESSINFORMATION DISSEMINATIONLEGAL FRAMEWORKREVENUE ESTIMATINGINTERGOVERNMENTAL FISCAL RELATIONSFISCAL SUSTAINABILITYPUBLIC SPENDINGPUBLIC RESOURCES MANAGEMENTWorld Bank10.1596/15424