Niger: Public Expenditure and Financial Accountability (PEFA) Assessment

International Monetary Fund

No 2013/285, IMF Staff Country Reports from International Monetary Fund

Abstract: 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.

Keywords: ISCR; CR; budget law; central government; trial balance; payment authorization officer; execution report; line item; president of the republic; Budget planning and preparation; Fiscal law; Auditing; West Africa; assessment report; government reform process; policy document; PEFA secretariat; baseline PEFA criteria; government investment program (search for similar items in EconPapers)
Pages: 118
Date: 2013-09-16
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