Niger: Public Expenditure and Financial Accountability (PEFA) Assessment

IMF Staff Country Reports, September 16, 2013

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Niger: Public Expenditure and Financial Accountability (PEFA) Assessment

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Bibliographic details

• Published: September 16, 2013
• Series: IMF Staff Country Reports
• DOI: https://doi.org/10.5089/9781484348277.002

Summary findings

• The 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.
• The progress of the external audit will continue to depend on positive trends in the area of accounting, information recording, and financial reporting.

Subjects and keywords

• 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

Content in this bundle

• Cr13285
  • Cr13285 (PDF)
• Cr13285f
  • Cr13285f (PDF)