@Book{797580972,
author="{World Bank}",
title="Nigeria - State Level Public Expenditure Management and Financial Accountability Review: A synthesis Report",
series="Public expenditure review (PER)",
year="2013",
publisher="Washington",
address="DC",
keywords="ACCOUNTANT; ACCOUNTING; ADMINISTRATIVE CONTROLS; ADMINISTRATIVE COSTS; AGGREGATE REVENUE; AGGREGATE SPENDING; ALLOCATION; ALLOCATION OF RESOURCES; ANNUAL BUDGET; ANNUAL BUDGET PREPARATION; ANNUAL BUDGET PROCESS; ANNUAL BUDGETS; ANNUAL FINANCIAL STATEMENTS; ARREARS; AUDITOR GENERAL; AUDITOR-GENERAL; AUDITORS; BANK ACCOUNTS; BUDGET CIRCULAR; BUDGET CLASSIFICATION; BUDGET COVERAGE; BUDGET CREDIBILITY; BUDGET CYCLE; BUDGET DATA; BUDGET DISCUSSIONS; BUDGET DOCUMENTS; BUDGET EXECUTION; BUDGET EXPENDITURE; BUDGET IMPLEMENTATION; BUDGET INFORMATION; BUDGET LAW; BUDGET PLANNING; BUDGET PREPARATION; BUDGET PREPARATION PROCESS; BUDGET PROCESS; BUDGETING; CAPITAL BUDGET; CAPITAL EXPENDITURE; CAPITAL EXPENDITURES; CAPITAL GAINS; CAPITAL MARKET; CAPITAL PROJECTS; CAPITAL SPENDING; CASH BALANCES; CASH MANAGEMENT; CASH PAYMENT; CENTRAL BANK; COMMERCIAL BANKS; CORPORATE INCOME TAX; COST ESTIMATES; COST-BENEFIT ANALYSIS; CURRENCY; DEBT LEVELS; DEBT LIMITS; DEBT MANAGEMENT; DEBT SERVICE; DEBT STOCK; DEBT SUSTAINABILITY; DELIVERY OF SERVICES; DISBURSEMENTS; DOMESTIC BORROWING; DOMESTIC DEBT; DONOR FUNDING; DUE PROCESS; ECONOMIC DEVELOPMENT; ECONOMIC POLICIES; EVALUATION OF PROJECTS; EX-POST EVALUATION; EXCHANGE RATE; EXPENDITURE CATEGORIES; EXPENDITURE CONTROL; EXPENDITURE PRIORITIES; EXPENDITURE PROGRAM; EXPENDITURE RESPONSIBILITIES; EXTERNAL AUDIT; EXTERNAL BORROWING; EXTERNAL DEBT; EXTERNAL LOANS; FEDERAL BUDGET; FEDERAL TRANSFERS; FINANCIAL ACCOUNTABILITY; FINANCIAL ACTIVITIES; FINANCIAL AFFAIRS; FINANCIAL ASSETS; FINANCIAL MANAGEMENT; FINANCIAL MANAGEMENT INFORMATION; FINANCIAL MANAGEMENT INFORMATION SYSTEM; FINANCIAL STATEMENTS; FINANCIAL SYSTEM; FISCAL BALANCE; FISCAL DEFICIT; FISCAL DEFICITS; FISCAL FEDERALISM; FISCAL FRAMEWORKS; FISCAL INFORMATION; FISCAL PERFORMANCE; FISCAL POLICY; FISCAL PROGRAM; FISCAL RISKS; FISCAL STRATEGY; FOREIGN CURRENCIES; FRAUD; GOVERNMENT ACCOUNTS; GOVERNMENT GUARANTEE; GOVERNMENT REVENUES; HEALTH SERVICES; HOLDING; IDLE CASH; INDEBTEDNESS; INFLATION; INFORMATION TECHNOLOGY; INSTRUMENT; INTEREST INCOME; INTEREST RATES; INTERNAL AUDIT; INTERNATIONAL DEVELOPMENT; LEGAL FRAMEWORK; LEGAL INSTRUMENTS; LEGISLATIVE SCRUTINY; LEVIES; LOCAL GOVERNMENT; LOCAL GOVERNMENTS; LOCAL TAXES; MAINTENANCE OF ROADS; MEDIUM TERM EXPENDITURE; MEDIUM TERM EXPENDITURE FRAMEWORK; MEDIUM-TERM EXPENDITURE; MEDIUM-TERM EXPENDITURE FRAMEWORK; MINISTRY OF BUDGET; MINISTRY OF FINANCE; NATIONAL ECONOMIC COUNCIL; NATIONAL GOVERNMENT; NATIONAL PLANNING; NATIONAL SECURITY; NATURAL RESOURCES; OIL PRICES; OVERHEAD COSTS; PAYMENT SYSTEM; PERFORMANCE INDICATORS; PERSONAL INCOME; PERSONAL INCOME TAX; PERSONAL INCOME TAXES; PERSONNEL EXPENDITURE; PERSONNEL EXPENDITURES; POOL OF FUNDS; PRIVATE SECTOR; PROCUREMENT PROCESS; PROGRAM OUTCOMES; PROGRAMS; PUBLIC ACCOUNTS; PUBLIC BORROWING; PUBLIC CAPITAL; PUBLIC DEBT; PUBLIC DEBTS; PUBLIC EXPENDITURE; PUBLIC EXPENDITURE MANAGEMENT; PUBLIC FINANCES; PUBLIC FINANCIAL MANAGEMENT; PUBLIC FUNDS; PUBLIC INVESTMENT; PUBLIC PROCUREMENT; PUBLIC RESOURCES; PUBLIC SECTOR; RECURRENT EXPENDITURE; RECURRENT EXPENDITURES; REFORM EFFORTS; REFORM PROCESS; REFORM PROGRAM; REGISTRATION FEE; REGISTRATION FEES; REGULATORY FRAMEWORK; RESOURCE ALLOCATION; RETURNS; REVENUE PROJECTIONS; REVENUE SOURCES; ROAD CONSTRUCTION; ROLLING PLAN; SANITATION; SECURITIES; SOCIAL SERVICES; STAMP DUTIES; STATE BUDGET; STATE EXPENDITURES; STATE GOVERNMENT; STATE GOVERNMENTS; STATE TAX; STATE TREASURY; STREET LIGHTING; SUB-NATIONAL GOVERNMENTS; SUSTAINABILITY ANALYSIS; TAX ADMINISTRATION; TAX AGENCIES; TAX AREA; TAX BASE; TAX COLLECTION; TAX EVASION; TAX PAYMENTS; TAX RATES; TAX REVENUES; TAXPAYERS; TOTAL EXPENDITURE; TOTAL EXPENDITURES; TRANSPARENCY; TREASURY FUNCTION; WITHHOLDING TAX; DEBT; FISCAL DISCIPLINE; POVERTY REDUCTION; SERVICE DELIVERY; EXPENDITURE AND REVENUE COLLECTION; BUGET PROCESS; AUDIT; PROCUREMENT; PROJECT IMPLEMENTATION; PUBLIC FINANCIAL MANAGEMENT FRAMEWORK; PUBLIC INVESTMENT SYSTEM; ECONOMIC MANAGEMENT",
abstract="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.",
url="http://hdl.handle.net/10986/12351",
language="English"
}