Public expenditure management and financial accountability in Niger
Effective, efficient, and transparent management of public resources is particularly important in a poor country like Niger. This study shows how difficult it is for Niger to significantly change its expenditure composition in a short time span. A narrow and volatile domestic resource base, heavy dependence on aid, and a large share of pre-determined expenditures, such as external debt payments, are important factors behind this lack of flexibility. There are ways, though, to create space in the budget for increasing public spending on priority sectors. The study identifies a number of measures in this regard, such as increasing domestic revenues, more realistic and conservative budgeting, strengthening cash management, controlling the wage bill, borrowing prudently, and attracting higher external financing for recurrent costs in priority sectors. 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.
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Public Expenditure Review
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accounts Agadez arrears average budget allocations budget execution process Budget Law budget regulation Budget Review Law budget support budgetary Cabinet du Premier CAFER capital expenditures cash management chart of accounts contract teachers convergence criteria debt relief deficit dépenses de fonctionnement Développement donor economic Equipment and transport excluding debt service execution rates external debt externally financed FCFA billion Finances Ministère financial controllers fiscal funds Government growth health sector HIPC implementation improve increase investment line ministries macroeconomic Ministère de l'Economie monitoring MTEF Niamey Niger order and defense PEMFAR percent of GDP primary education priority sectors program budgets projects PRSP PSOPs public expenditures public finance management ratio Reclassement des dépenses reduce reform regional revenue road maintenance Rural development Source structure Table targets Tillabery tion TOTAL excluding debt total expenditures total public expenditures Treasury vers le Ministère WAEMU Wages and salaries Water and environment World Bank