Niger: Public Expenditure and Financial Accountability (PEFA) Assessment

September 16, 2013

Preview Citation

Format: Chicago

Niger: Public Expenditure and Financial Accountability (PEFA) Assessment, (USA: International Monetary Fund, 2013) accessed September 20, 2024

Also available in: français

Summary

This paper provides details of Public Expenditure and Financial Accountability (PEFA) Assessment report for Niger. The measurement of the public financial management performance indicators shows that progress has been insignificant. Reform programs in progress in the area of oversight and external auditing are moving ahead; as this trend continues, the progress will be reflected in the scores of subsequent assessments. However, the progress of the external audit will continue to depend on positive trends in the area of accounting, information recording, and financial reporting.

Subject: Auditing, Budget planning and preparation, Expenditure, Fiscal law, Fiscal policy, Public financial management (PFM)

Keywords: Assessment report, Auditing, Baseline PEFA criteria, Budget law, Budget planning and preparation, Central government, CR, Execution report, Fiscal law, Government investment program, Government reform process, ISCR, Line item, Payment authorization officer, PEFA secretariat, Policy document, President of the republic, Trial balance, West Africa

Publication Details

Pages:

118
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2013/285
Stock No:

1NEREA2013004
ISBN:

9781484348277
ISSN:

1934-7685

Notes

Also available in French

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