Zambia : Public Expenditure Management and Financial Accountability Review.

According to the authors of Zambia, poverty is on the rise in the country, its economy is not growing fast enough, the quality of economic governance is on the decline, and its public resources are not well spent. Addressing the longstanding challenges that Zambia faces in public expenditure managem...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: World Bank
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : World Bank, ©2004.
Colección:World Bank country study.
World Bank e-Library.
Temas:
Finance, Public > Zambia > Accounting.
Government spending policy > Zambia.
Finances publiques > Zambie > Comptabilité.
Dépenses publiques > Politique gouvernementale > Zambie.
BUSINESS & ECONOMICS > Public Finance.
Expenditures, Public
Finance, Public > Accounting
Government spending policy
Finanzplanung
Öffentliche Ausgaben
Öffentliches Rechnungswesen
Overheidsuitgaven.
Accounting.
Budget.
Finances publiques.
Politique gouvernementale.
Comptabilité
Dépenses publiques.
Zambia > Appropriations and expenditures.
Zambie > Crédits budgétaires et dépenses.
Zambia
Sambia
Zambie.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • The Macroeconomic Context for Public Expenditure Reform in Zambia
  • Progress in Macroeconomic and Poverty Indicators
  • Public Expenditure, Poverty and Social Outcomes
  • The Scope for Increasing Government Revenue
  • Key Areas for Maximizing Impact of Public Expenditure
  • Governance and Accountability in Zambia
  • Trends in Governance Indicators
  • Underlying Factors for Trends in Governance
  • The Accountability Framework in Zambia
  • Enhancing the Oversight Role of Parliament
  • Public Expenditure Management and Financial Accountability
  • Budget Preparation
  • Credibility of the Budget
  • Comprehensiveness of the Budget
  • Budget Classification
  • Links Between Budgeting and Planning
  • Presentation of the Budget
  • Budget Execution and Control
  • Cash Rationing
  • Revenue Controls
  • Expenditure Control
  • Commitment Control and the Arrears Problem
  • Payroll Controls
  • Capital Expenditure Controls
  • Public Procurement
  • Accounting, Reporting, and Audit
  • Legal Basis for Accounting and Reporting
  • The Current System for Financial Management and Reporting
  • Moving Towards Integrated Financial Management Information System (IFMIS)
  • Internal Audit
  • Effectiveness of External Audit
  • Complementary Policy Measures and Issues
  • The Human Resource Challenges for Effective Budget Management
  • The Problem of Low Overall Pay
  • The Fragmented Salary Structure and Overuse of Allowance
  • The Impact on Quality of Services
  • The Link to Corruption
  • Recommendations.

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