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dc.creatorWorld Bank-
dc.date2013-08-28T19:53:44Z-
dc.date2013-08-28T19:53:44Z-
dc.date2001-12-
dc.date.accessioned2019-05-16T16:29:46Z-
dc.date.available2019-05-16T16:29:46Z-
dc.identifierhttp://hdl.handle.net/10986/15442-
dc.identifier.urihttp://akb.africa-union.org/auc/handle/AKB/17422-
dc.descriptionImproving 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.-
dc.languageEnglish-
dc.languageen_US-
dc.publisherWashington, DC-
dc.relationPublic expenditure review (PER);-
dc.rightsCC BY 3.0 IGO-
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo/-
dc.rightsWorld Bank-
dc.subjectACCOUNT-
dc.subjectACCOUNTABILITY-
dc.subjectACCOUNTING-
dc.subjectACCOUNTING PROCEDURES-
dc.subjectACCRUAL ACCOUNTING-
dc.subjectADMINISTRATIVE CAPACITY-
dc.subjectASSET MANAGEMENT-
dc.subjectAUDITING-
dc.subjectAUDITING FUNCTION-
dc.subjectAUDITING PROCEDURES-
dc.subjectAUDITS-
dc.subjectAUTHORITY-
dc.subjectBANK ACCOUNTS-
dc.subjectBANK FAILURES-
dc.subjectBANKING SECTOR-
dc.subjectBANKING SUPERVISION-
dc.subjectBANKRUPTCY-
dc.subjectBOOKKEEPING-
dc.subjectBUDGET CLASSIFICATION-
dc.subjectBUDGET DEFICIT-
dc.subjectBUDGET EVALUATION-
dc.subjectBUDGET EXECUTION-
dc.subjectBUDGET EXPENDITURES-
dc.subjectBUDGET FORMULATION-
dc.subjectBUDGET IMPLEMENTATION-
dc.subjectBUDGET MANAGEMENT-
dc.subjectBUDGET PROCESS-
dc.subjectBUDGET SYSTEM-
dc.subjectBUDGETARY ALLOCATION-
dc.subjectBUDGETARY ALLOCATIONS-
dc.subjectBUDGETARY PROCESS-
dc.subjectBUDGETING-
dc.subjectCAPITAL EXPENDITURES-
dc.subjectCASH FLOWS-
dc.subjectCASH MANAGEMENT-
dc.subjectCENTRAL GOVERNMENT-
dc.subjectCIVIL SERVICE-
dc.subjectCOMMERCIAL BANKS-
dc.subjectCONSTITUENCIES-
dc.subjectCONTRACTING OUT-
dc.subjectCOST RECOVERY-
dc.subjectCURRENT PRICES-
dc.subjectDEBT RELIEF-
dc.subjectDECENTRALIZATION-
dc.subjectDECENTRALIZATION PROCESS-
dc.subjectDECISION-MAKING-
dc.subjectDECISION-MAKING PROCESS-
dc.subjectDECONCENTRATION-
dc.subjectDECREE-
dc.subjectDEFICIT FINANCING-
dc.subjectDEFICITS-
dc.subjectDEMOCRATIC REGIME-
dc.subjectDEMOCRATIC REGIMES-
dc.subjectDEMOCRATIZATION-
dc.subjectDEVOLUTION-
dc.subjectDISCLOSURE-
dc.subjectDISCLOSURE OF INFORMATION-
dc.subjectDISCRETIONARY POWERS-
dc.subjectDISTRICTS-
dc.subjectECONOMIC GROWTH-
dc.subjectENACTMENT-
dc.subjectEXECUTION-
dc.subjectEXPENDITURE MANAGEMENT REFORM-
dc.subjectFINANCIAL ACCOUNTABILITY-
dc.subjectFINANCIAL AUTONOMY-
dc.subjectFINANCIAL MANAGEMENT-
dc.subjectFINANCIAL PLANNING-
dc.subjectFINANCIAL REFORM-
dc.subjectFINANCIAL REPORTS-
dc.subjectFINANCIAL SECTOR-
dc.subjectFINANCIAL TRANSACTIONS-
dc.subjectFISCAL-
dc.subjectFISCAL DECENTRALIZATION-
dc.subjectFISCAL INCENTIVES-
dc.subjectFISCAL MANAGEMENT-
dc.subjectFISCAL POLICIES-
dc.subjectFISCAL POLICY-
dc.subjectFISCAL STANCE-
dc.subjectFISCAL SUSTAINABILITY-
dc.subjectFISCAL YEAR-
dc.subjectGOOD PRACTICE-
dc.subjectGOVERNMENT ACCOUNTABILITY-
dc.subjectGOVERNMENT BORROWING-
dc.subjectGOVERNMENT FINANCE-
dc.subjectGOVERNMENT GUARANTEES-
dc.subjectGOVERNMENT OFFICIALS-
dc.subjectGOVERNMENT POLICY-
dc.subjectGOVERNMENT RESOURCES-
dc.subjectGROSS DOMESTIC PRODUCT-
dc.subjectHOUSING-
dc.subjectINFLATION-
dc.subjectINSURANCE-
dc.subjectINTERGOVERNMENTAL FISCAL RELATIONS-
dc.subjectINTERNAL AUDITING-
dc.subjectINTERNAL AUDITS-
dc.subjectINVESTMENT SPENDING-
dc.subjectLEGAL FRAMEWORK-
dc.subjectLEGISLATION-
dc.subjectLEVELS OF GOVERNMENT-
dc.subjectLOCAL GOVERNMENT-
dc.subjectMACROECONOMIC STABILITY-
dc.subjectMACROECONOMICS-
dc.subjectMANAGEMENT INFORMATION SYSTEMS-
dc.subjectMANDATES-
dc.subjectMINISTRY OF FINANCE-
dc.subjectMORAL HAZARD-
dc.subjectMUNICIPAL FINANCE-
dc.subjectMUNICIPAL REVENUES-
dc.subjectMUNICIPALITIES-
dc.subjectMUNICIPALITY-
dc.subjectNATIONAL LEVEL-
dc.subjectOWN SOURCE REVENUE-
dc.subjectPOSITIVE EXTERNALITIES-
dc.subjectPRIVATE GOODS-
dc.subjectPRIVATIZATION-
dc.subjectPROCUREMENT-
dc.subjectPROVISIONS-
dc.subjectPUBLIC ACCOUNTING-
dc.subjectPUBLIC ACTION-
dc.subjectPUBLIC ADMINISTRATION-
dc.subjectPUBLIC DEBT-
dc.subjectPUBLIC EXPENDITURE-
dc.subjectPUBLIC EXPENDITURE MANAGEMENT-
dc.subjectPUBLIC EXPENDITURES-
dc.subjectPUBLIC FINANCE-
dc.subjectPUBLIC FINANCE LAW-
dc.subjectPUBLIC FINANCE MANAGEMENT-
dc.subjectPUBLIC FUNDS-
dc.subjectPUBLIC GOODS-
dc.subjectPUBLIC INFORMATION-
dc.subjectPUBLIC POLICY-
dc.subjectPUBLIC RESOURCES-
dc.subjectPUBLIC SECTOR-
dc.subjectPUBLIC SERVICE-
dc.subjectPUBLIC WORKS-
dc.subjectQUALITY CONTROL-
dc.subjectRECAPITALIZATION-
dc.subjectRECURRENT EXPENDITURES-
dc.subjectREGULATORY FRAMEWORK-
dc.subjectREHABILITATION-
dc.subjectREPORTING-
dc.subjectRESOURCE ALLOCATIONS-
dc.subjectREVENUE COLLECTION-
dc.subjectREVENUE REFORM-
dc.subjectRISK OF CORRUPTION-
dc.subjectSAVINGS-
dc.subjectSOCIAL SECURITY-
dc.subjectSTATE ADMINISTRATION-
dc.subjectSTATE BUDGET-
dc.subjectTAX-
dc.subjectTAX ADMINISTRATION-
dc.subjectTAX COLLECTION-
dc.subjectTAX RATES-
dc.subjectTAX REVENUES-
dc.subjectTECHNICAL ASSISTANCE-
dc.subjectTRANSPARENCY-
dc.subjectTREASURY-
dc.subjectTREASURY OPERATIONS PUBLIC EXPENDITURES-
dc.subjectFISCAL SUSTAINABILITY-
dc.subjectFISCAL POLICY-
dc.subjectINTERGOVERNMENTAL FISCAL RELATIONS-
dc.subjectGOVERNANCE-
dc.subjectBUDGETARY PROCESS-
dc.subjectBUDGET CLASSIFICATION-
dc.subjectEXPENDITURE PATTERNS-
dc.subjectCASH MANAGEMENT-
dc.subjectAUDITS-
dc.subjectCOMPLIANCE-
dc.subjectINTERNAL AUDITING-
dc.subjectEXTERNAL AUDITORS-
dc.subjectLEGAL FRAMEWORK-
dc.subjectMANAGEMENT INFORMATION SYSTEMS-
dc.subjectFINANCIAL MANAGEMENT-
dc.subjectGOVERNMENT FINANCE-
dc.subjectINTERGOVERNMENTAL TRANSFER OF FUNDS-
dc.subjectINTERGOVERNMENTAL TAX RELATIONS-
dc.subjectNONGOVERNMENTAL ORGANIZATIONS-
dc.titleMozambique : Public Expenditure Management Review-
dc.typeEconomic & Sector Work :: Public Expenditure Review-
dc.typeEconomic & Sector Work-
dc.coverageAfrica-
dc.coverageMozambique-
Appears in Collections:World Bank (WB)

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