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Zambia : public expenditure management and financial accountability review.

Author: World Bank.
Publisher: Washington, D.C. : World Bank, ©2004.
Series: World Bank country study.
Edition/Format:   Print book : International government publication : EnglishView all editions and formats
Summary:
"This report provides an analysis of how Zambia can strengthen budgetary processes and institutions for accountability and effective service delivery to its citizens."--Jacket.
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Additional Physical Format: Online version:
Zambia.
Washington, D.C. : World Bank, ©2004
(OCoLC)654216597
Material Type: Government publication, International government publication, Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: World Bank.
ISBN: 082135924X 9780821359242 0821359258 9780821359259
OCLC Number: 55800774
Description: xxii, 180 pages : illustrations ; 26 cm.
Contents: 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.
Series Title: World Bank country study.

Abstract:

Poverty is on the rise in Zambia, its economy is not growing fast enough, the quality of economic governance is on the decline, and its public resources are not well spent. This country study  Read more...

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