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Mozambique : Public Expenditure Management Review

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World Bank (WB)

Abstract: Improving budget management in Mozambique requires a set of actions in the area of fiscal policy at the macroeconomic level, as well as specific measures to deal with contingent liabilities and to address issues related to intergovernmental fiscal relations. At the same time, a new round of reforms in the way the budget is formulated, executed, controlled, and accounted for is also required to improve efficiency, transparency, and accountability in the use of public resources. This report is organized as follows: The first part of this report offers an analysis of fiscal topics at the aggregate level and discusses cross-cutting issues--recent trends of fiscal policy, medium-run sustainability, contingent liabilities and intergovernmental fiscal relations. Part 2 deals with the budget management system, covering budget formulation, execution, evaluation, and audit. Issues related to public accounting, reporting, cash management, and internal control and auditing are reviewed in this context. It describes the current system, highlights the major issues, describes government's efforts to address them and proposes concrete recommendations for further action.
Type: Economic & Sector Work :: Public Expenditure Review
Economic & Sector Work
Link: http://hdl.handle.net/10986/15442
Subject: ACCOUNT
ACCOUNTABILITY
ACCOUNTING
ACCOUNTING PROCEDURES
ACCRUAL ACCOUNTING
ADMINISTRATIVE CAPACITY
ASSET MANAGEMENT
AUDITING
AUDITING FUNCTION
AUDITING PROCEDURES
AUDITS
AUTHORITY
BANK ACCOUNTS
BANK FAILURES
BANKING SECTOR
BANKING SUPERVISION
BANKRUPTCY
BOOKKEEPING
BUDGET CLASSIFICATION
BUDGET DEFICIT
BUDGET EVALUATION
BUDGET EXECUTION
BUDGET EXPENDITURES
BUDGET FORMULATION
BUDGET IMPLEMENTATION
BUDGET MANAGEMENT
BUDGET PROCESS
BUDGET SYSTEM
BUDGETARY ALLOCATION
BUDGETARY ALLOCATIONS
BUDGETARY PROCESS
BUDGETING
CAPITAL EXPENDITURES
CASH FLOWS
CASH MANAGEMENT
CENTRAL GOVERNMENT
CIVIL SERVICE
COMMERCIAL BANKS
CONSTITUENCIES
CONTRACTING OUT
COST RECOVERY
CURRENT PRICES
DEBT RELIEF
DECENTRALIZATION
DECENTRALIZATION PROCESS
DECISION-MAKING
DECISION-MAKING PROCESS
DECONCENTRATION
DECREE
DEFICIT FINANCING
DEFICITS
DEMOCRATIC REGIME
DEMOCRATIC REGIMES
DEMOCRATIZATION
DEVOLUTION
DISCLOSURE
DISCLOSURE OF INFORMATION
DISCRETIONARY POWERS
DISTRICTS
ECONOMIC GROWTH
ENACTMENT
EXECUTION
EXPENDITURE MANAGEMENT REFORM
FINANCIAL ACCOUNTABILITY
FINANCIAL AUTONOMY
FINANCIAL MANAGEMENT
FINANCIAL PLANNING
FINANCIAL REFORM
FINANCIAL REPORTS
FINANCIAL SECTOR
FINANCIAL TRANSACTIONS
FISCAL
FISCAL DECENTRALIZATION
FISCAL INCENTIVES
FISCAL MANAGEMENT
FISCAL POLICIES
FISCAL POLICY
FISCAL STANCE
FISCAL SUSTAINABILITY
FISCAL YEAR
GOOD PRACTICE
GOVERNMENT ACCOUNTABILITY
GOVERNMENT BORROWING
GOVERNMENT FINANCE
GOVERNMENT GUARANTEES
GOVERNMENT OFFICIALS
GOVERNMENT POLICY
GOVERNMENT RESOURCES
GROSS DOMESTIC PRODUCT
HOUSING
INFLATION
INSURANCE
INTERGOVERNMENTAL FISCAL RELATIONS
INTERNAL AUDITING
INTERNAL AUDITS
INVESTMENT SPENDING
LEGAL FRAMEWORK
LEGISLATION
LEVELS OF GOVERNMENT
LOCAL GOVERNMENT
MACROECONOMIC STABILITY
MACROECONOMICS
MANAGEMENT INFORMATION SYSTEMS
MANDATES
MINISTRY OF FINANCE
MORAL HAZARD
MUNICIPAL FINANCE
MUNICIPAL REVENUES
MUNICIPALITIES
MUNICIPALITY
NATIONAL LEVEL
OWN SOURCE REVENUE
POSITIVE EXTERNALITIES
PRIVATE GOODS
PRIVATIZATION
PROCUREMENT
PROVISIONS
PUBLIC ACCOUNTING
PUBLIC ACTION
PUBLIC ADMINISTRATION
PUBLIC DEBT
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE MANAGEMENT
PUBLIC EXPENDITURES
PUBLIC FINANCE
PUBLIC FINANCE LAW
PUBLIC FINANCE MANAGEMENT
PUBLIC FUNDS
PUBLIC GOODS
PUBLIC INFORMATION
PUBLIC POLICY
PUBLIC RESOURCES
PUBLIC SECTOR
PUBLIC SERVICE
PUBLIC WORKS
QUALITY CONTROL
RECAPITALIZATION
RECURRENT EXPENDITURES
REGULATORY FRAMEWORK
REHABILITATION
REPORTING
RESOURCE ALLOCATIONS
REVENUE COLLECTION
REVENUE REFORM
RISK OF CORRUPTION
SAVINGS
SOCIAL SECURITY
STATE ADMINISTRATION
STATE BUDGET
TAX
TAX ADMINISTRATION
TAX COLLECTION
TAX RATES
TAX REVENUES
TECHNICAL ASSISTANCE
TRANSPARENCY
TREASURY
TREASURY OPERATIONS PUBLIC EXPENDITURES
FISCAL SUSTAINABILITY
FISCAL POLICY
INTERGOVERNMENTAL FISCAL RELATIONS
GOVERNANCE
BUDGETARY PROCESS
BUDGET CLASSIFICATION
EXPENDITURE PATTERNS
CASH MANAGEMENT
AUDITS
COMPLIANCE
INTERNAL AUDITING
EXTERNAL AUDITORS
LEGAL FRAMEWORK
MANAGEMENT INFORMATION SYSTEMS
FINANCIAL MANAGEMENT
GOVERNMENT FINANCE
INTERGOVERNMENTAL TRANSFER OF FUNDS
INTERGOVERNMENTAL TAX RELATIONS
NONGOVERNMENTAL ORGANIZATIONS




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