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"The study also shows that enhancing the efficiency and transparency of public spending is as important as increasing spending for 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."--Jacket.

Niger

International Monetary Fund. Fiscal Affairs Dept.

Published: 2013-09-16

Total Pages: 118


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This paper provides details of Public Expenditure and Financial Accountability (PEFA) Assessment report for Niger. The measurement of the public financial management performance indicators shows that progress has been insignificant. Reform programs in progress in the area of oversight and external auditing are moving ahead; as this trend continues, the progress will be reflected in the scores of subsequent assessments. However, the progress of the external audit will continue to depend on positive trends in the area of accounting, information recording, and financial reporting.
This report synthesizes the findings of public expenditure management and financial accountability reviews (PEMFARs) that were conducted in seven states between 2008 and 2009. The states covered were Anambra, Bayelsa, Ekiti, Kogi, Niger, Ondo, and Plateau. The report seeks to analyze and summarize the key findings of the reviews from these states in order to ensure that the key messages from the otherwise voluminous reports are presented in a single, smaller report. The states have different socio-economic characteristics but all operate in a federal system that offers some reasonable operational autonomy in the context of a federal constitution. Under the federal system of government, states have been allocated significant responsibilities for service delivery. The constitution defines the expenditure and revenue collection responsibilities that are under their purview. To carry out their responsibilities, the Public Financial Management (PFM) institutional framework is modeled after that of the federal government. All three branches of government are in place with the executive governor as head of state administration. Given the relative autonomy that states enjoy, each state prepares and implements its own budget. Like the federal government, the framework for state PFM system is therefore defined by the budget process.
There are strong similarities between the French and French-inspired African PEM systems in terms of the legal setting, rules, and procedures. However, there are differences in practice, particularly in accounting and reporting, audit, and external control. Among the African countries themselves, there are many common features but also marked differences in audit and external control.
Investigates the use of foreign aid by developing countries and offers solutions for making sure the money goes where it should. Original.