TY  - BOOK
AU  - World Bank
PY  - 2013
DA  - 2013//
TI  - Nigeria - State Level Public Expenditure Management and Financial Accountability Review: A synthesis Report
T3  - Public expenditure review (PER)
PB  - Washington
CY  - DC
KW  - ACCOUNTANT
KW  - ACCOUNTING
KW  - ADMINISTRATIVE CONTROLS
KW  - ADMINISTRATIVE COSTS
KW  - AGGREGATE REVENUE
KW  - AGGREGATE SPENDING
KW  - ALLOCATION
KW  - ALLOCATION OF RESOURCES
KW  - ANNUAL BUDGET
KW  - ANNUAL BUDGET PREPARATION
KW  - ANNUAL BUDGET PROCESS
KW  - ANNUAL BUDGETS
KW  - ANNUAL FINANCIAL STATEMENTS
KW  - ARREARS
KW  - AUDITOR GENERAL
KW  - AUDITOR-GENERAL
KW  - AUDITORS
KW  - BANK ACCOUNTS
KW  - BUDGET CIRCULAR
KW  - BUDGET CLASSIFICATION
KW  - BUDGET COVERAGE
KW  - BUDGET CREDIBILITY
KW  - BUDGET CYCLE
KW  - BUDGET DATA
KW  - BUDGET DISCUSSIONS
KW  - BUDGET DOCUMENTS
KW  - BUDGET EXECUTION
KW  - BUDGET EXPENDITURE
KW  - BUDGET IMPLEMENTATION
KW  - BUDGET INFORMATION
KW  - BUDGET LAW
KW  - BUDGET PLANNING
KW  - BUDGET PREPARATION
KW  - BUDGET PREPARATION PROCESS
KW  - BUDGET PROCESS
KW  - BUDGETING
KW  - CAPITAL BUDGET
KW  - CAPITAL EXPENDITURE
KW  - CAPITAL EXPENDITURES
KW  - CAPITAL GAINS
KW  - CAPITAL MARKET
KW  - CAPITAL PROJECTS
KW  - CAPITAL SPENDING
KW  - CASH BALANCES
KW  - CASH MANAGEMENT
KW  - CASH PAYMENT
KW  - CENTRAL BANK
KW  - COMMERCIAL BANKS
KW  - CORPORATE INCOME TAX
KW  - COST ESTIMATES
KW  - COST-BENEFIT ANALYSIS
KW  - CURRENCY
KW  - DEBT LEVELS
KW  - DEBT LIMITS
KW  - DEBT MANAGEMENT
KW  - DEBT SERVICE
KW  - DEBT STOCK
KW  - DEBT SUSTAINABILITY
KW  - DELIVERY OF SERVICES
KW  - DISBURSEMENTS
KW  - DOMESTIC BORROWING
KW  - DOMESTIC DEBT
KW  - DONOR FUNDING
KW  - DUE PROCESS
KW  - ECONOMIC DEVELOPMENT
KW  - ECONOMIC POLICIES
KW  - EVALUATION OF PROJECTS
KW  - EX-POST EVALUATION
KW  - EXCHANGE RATE
KW  - EXPENDITURE CATEGORIES
KW  - EXPENDITURE CONTROL
KW  - EXPENDITURE PRIORITIES
KW  - EXPENDITURE PROGRAM
KW  - EXPENDITURE RESPONSIBILITIES
KW  - EXTERNAL AUDIT
KW  - EXTERNAL BORROWING
KW  - EXTERNAL DEBT
KW  - EXTERNAL LOANS
KW  - FEDERAL BUDGET
KW  - FEDERAL TRANSFERS
KW  - FINANCIAL ACCOUNTABILITY
KW  - FINANCIAL ACTIVITIES
KW  - FINANCIAL AFFAIRS
KW  - FINANCIAL ASSETS
KW  - FINANCIAL MANAGEMENT
KW  - FINANCIAL MANAGEMENT INFORMATION
KW  - FINANCIAL MANAGEMENT INFORMATION SYSTEM
KW  - FINANCIAL STATEMENTS
KW  - FINANCIAL SYSTEM
KW  - FISCAL BALANCE
KW  - FISCAL DEFICIT
KW  - FISCAL DEFICITS
KW  - FISCAL FEDERALISM
KW  - FISCAL FRAMEWORKS
KW  - FISCAL INFORMATION
KW  - FISCAL PERFORMANCE
KW  - FISCAL POLICY
KW  - FISCAL PROGRAM
KW  - FISCAL RISKS
KW  - FISCAL STRATEGY
KW  - FOREIGN CURRENCIES
KW  - FRAUD
KW  - GOVERNMENT ACCOUNTS
KW  - GOVERNMENT GUARANTEE
KW  - GOVERNMENT REVENUES
KW  - HEALTH SERVICES
KW  - HOLDING
KW  - IDLE CASH
KW  - INDEBTEDNESS
KW  - INFLATION
KW  - INFORMATION TECHNOLOGY
KW  - INSTRUMENT
KW  - INTEREST INCOME
KW  - INTEREST RATES
KW  - INTERNAL AUDIT
KW  - INTERNATIONAL DEVELOPMENT
KW  - LEGAL FRAMEWORK
KW  - LEGAL INSTRUMENTS
KW  - LEGISLATIVE SCRUTINY
KW  - LEVIES
KW  - LOCAL GOVERNMENT
KW  - LOCAL GOVERNMENTS
KW  - LOCAL TAXES
KW  - MAINTENANCE OF ROADS
KW  - MEDIUM TERM EXPENDITURE
KW  - MEDIUM TERM EXPENDITURE FRAMEWORK
KW  - MEDIUM-TERM EXPENDITURE
KW  - MEDIUM-TERM EXPENDITURE FRAMEWORK
KW  - MINISTRY OF BUDGET
KW  - MINISTRY OF FINANCE
KW  - NATIONAL ECONOMIC COUNCIL
KW  - NATIONAL GOVERNMENT
KW  - NATIONAL PLANNING
KW  - NATIONAL SECURITY
KW  - NATURAL RESOURCES
KW  - OIL PRICES
KW  - OVERHEAD COSTS
KW  - PAYMENT SYSTEM
KW  - PERFORMANCE INDICATORS
KW  - PERSONAL INCOME
KW  - PERSONAL INCOME TAX
KW  - PERSONAL INCOME TAXES
KW  - PERSONNEL EXPENDITURE
KW  - PERSONNEL EXPENDITURES
KW  - POOL OF FUNDS
KW  - PRIVATE SECTOR
KW  - PROCUREMENT PROCESS
KW  - PROGRAM OUTCOMES
KW  - PROGRAMS
KW  - PUBLIC ACCOUNTS
KW  - PUBLIC BORROWING
KW  - PUBLIC CAPITAL
KW  - PUBLIC DEBT
KW  - PUBLIC DEBTS
KW  - PUBLIC EXPENDITURE
KW  - PUBLIC EXPENDITURE MANAGEMENT
KW  - PUBLIC FINANCES
KW  - PUBLIC FINANCIAL MANAGEMENT
KW  - PUBLIC FUNDS
KW  - PUBLIC INVESTMENT
KW  - PUBLIC PROCUREMENT
KW  - PUBLIC RESOURCES
KW  - PUBLIC SECTOR
KW  - RECURRENT EXPENDITURE
KW  - RECURRENT EXPENDITURES
KW  - REFORM EFFORTS
KW  - REFORM PROCESS
KW  - REFORM PROGRAM
KW  - REGISTRATION FEE
KW  - REGISTRATION FEES
KW  - REGULATORY FRAMEWORK
KW  - RESOURCE ALLOCATION
KW  - RETURNS
KW  - REVENUE PROJECTIONS
KW  - REVENUE SOURCES
KW  - ROAD CONSTRUCTION
KW  - ROLLING PLAN
KW  - SANITATION
KW  - SECURITIES
KW  - SOCIAL SERVICES
KW  - STAMP DUTIES
KW  - STATE BUDGET
KW  - STATE EXPENDITURES
KW  - STATE GOVERNMENT
KW  - STATE GOVERNMENTS
KW  - STATE TAX
KW  - STATE TREASURY
KW  - STREET LIGHTING
KW  - SUB-NATIONAL GOVERNMENTS
KW  - SUSTAINABILITY ANALYSIS
KW  - TAX ADMINISTRATION
KW  - TAX AGENCIES
KW  - TAX AREA
KW  - TAX BASE
KW  - TAX COLLECTION
KW  - TAX EVASION
KW  - TAX PAYMENTS
KW  - TAX RATES
KW  - TAX REVENUES
KW  - TAXPAYERS
KW  - TOTAL EXPENDITURE
KW  - TOTAL EXPENDITURES
KW  - TRANSPARENCY
KW  - TREASURY FUNCTION
KW  - WITHHOLDING TAX
KW  - DEBT
KW  - FISCAL DISCIPLINE
KW  - POVERTY REDUCTION
KW  - SERVICE DELIVERY
KW  - EXPENDITURE AND REVENUE COLLECTION
KW  - BUGET PROCESS
KW  - AUDIT
KW  - PROCUREMENT
KW  - PROJECT IMPLEMENTATION
KW  - PUBLIC FINANCIAL MANAGEMENT FRAMEWORK
KW  - PUBLIC INVESTMENT SYSTEM
KW  - ECONOMIC MANAGEMENT
AB  - 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.
UR  - http://hdl.handle.net/10986/12351
LA  - English
ID  - 797580972
ER  -