Description: Mozambique : Public Expenditure Management Review

Mozambique : Public Expenditure Management Review

Improving budget management in Mozambique requires a set of actions in the area of fiscal policy at the macroeconomic level, as well as specific measures to deal with contingent liabilities and to address issues related to intergovernmental fiscal...

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Bibliographic Details
Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCOUNT ACCOUNTABILITY ACCOUNTING ACCOUNTING PROCEDURES ACCRUAL ACCOUNTING ADMINISTRATIVE CAPACITY ASSET MANAGEMENT AUDITING AUDITING FUNCTION AUDITING PROCEDURES AUDITS AUTHORITY BANK ACCOUNTS BANK FAILURES BANKING SECTOR BANKING SUPERVISION BANKRUPTCY BOOKKEEPING BUDGET CLASSIFICATION BUDGET DEFICIT BUDGET EVALUATION BUDGET EXECUTION BUDGET EXPENDITURES BUDGET FORMULATION BUDGET IMPLEMENTATION BUDGET MANAGEMENT BUDGET PROCESS BUDGET SYSTEM BUDGETARY ALLOCATION BUDGETARY ALLOCATIONS BUDGETARY PROCESS BUDGETING CAPITAL EXPENDITURES CASH FLOWS CASH MANAGEMENT CENTRAL GOVERNMENT CIVIL SERVICE COMMERCIAL BANKS CONSTITUENCIES CONTRACTING OUT COST RECOVERY CURRENT PRICES DEBT RELIEF DECENTRALIZATION DECENTRALIZATION PROCESS DECISION-MAKING DECISION-MAKING PROCESS DECONCENTRATION DECREE DEFICIT FINANCING DEFICITS DEMOCRATIC REGIME DEMOCRATIC REGIMES DEMOCRATIZATION DEVOLUTION DISCLOSURE DISCLOSURE OF INFORMATION DISCRETIONARY POWERS DISTRICTS ECONOMIC GROWTH ENACTMENT EXECUTION EXPENDITURE MANAGEMENT REFORM FINANCIAL ACCOUNTABILITY FINANCIAL AUTONOMY FINANCIAL MANAGEMENT FINANCIAL PLANNING FINANCIAL REFORM FINANCIAL REPORTS FINANCIAL SECTOR FINANCIAL TRANSACTIONS FISCAL FISCAL DECENTRALIZATION FISCAL INCENTIVES FISCAL MANAGEMENT FISCAL POLICIES FISCAL POLICY FISCAL STANCE FISCAL SUSTAINABILITY FISCAL YEAR GOOD PRACTICE GOVERNMENT ACCOUNTABILITY GOVERNMENT BORROWING GOVERNMENT FINANCE GOVERNMENT GUARANTEES GOVERNMENT OFFICIALS GOVERNMENT POLICY GOVERNMENT RESOURCES GROSS DOMESTIC PRODUCT HOUSING INFLATION INSURANCE INTERGOVERNMENTAL FISCAL RELATIONS INTERNAL AUDITING INTERNAL AUDITS INVESTMENT SPENDING LEGAL FRAMEWORK LEGISLATION LEVELS OF GOVERNMENT LOCAL GOVERNMENT MACROECONOMIC STABILITY MACROECONOMICS MANAGEMENT INFORMATION SYSTEMS MANDATES MINISTRY OF FINANCE MORAL HAZARD MUNICIPAL FINANCE MUNICIPAL REVENUES MUNICIPALITIES MUNICIPALITY NATIONAL LEVEL OWN SOURCE REVENUE POSITIVE EXTERNALITIES PRIVATE GOODS PRIVATIZATION PROCUREMENT PROVISIONS PUBLIC ACCOUNTING PUBLIC ACTION PUBLIC ADMINISTRATION PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCE LAW PUBLIC FINANCE MANAGEMENT PUBLIC FUNDS PUBLIC GOODS PUBLIC INFORMATION PUBLIC POLICY PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SERVICE PUBLIC WORKS QUALITY CONTROL RECAPITALIZATION RECURRENT EXPENDITURES REGULATORY FRAMEWORK REHABILITATION REPORTING RESOURCE ALLOCATIONS REVENUE COLLECTION REVENUE REFORM RISK OF CORRUPTION SAVINGS SOCIAL SECURITY STATE ADMINISTRATION STATE BUDGET TAX TAX ADMINISTRATION TAX COLLECTION TAX RATES TAX REVENUES TECHNICAL ASSISTANCE TRANSPARENCY TREASURY TREASURY OPERATIONS PUBLIC EXPENDITURES GOVERNANCE EXPENDITURE PATTERNS COMPLIANCE EXTERNAL AUDITORS INTERGOVERNMENTAL TRANSFER OF FUNDS INTERGOVERNMENTAL TAX RELATIONS NONGOVERNMENTAL ORGANIZATIONS
Online Access:	http://documents.worldbank.org/curated/en/2001/12/1703244/mozambique-public-expenditure-management-review http://hdl.handle.net/10986/15442

Description
Summary:	Improving budget management in Mozambique requires a set of actions in the area of fiscal policy at the macroeconomic level, as well as specific measures to deal with contingent liabilities and to address issues related to intergovernmental fiscal relations. At the same time, a new round of reforms in the way the budget is formulated, executed, controlled, and accounted for is also required to improve efficiency, transparency, and accountability in the use of public resources. This report is organized as follows: The first part of this report offers an analysis of fiscal topics at the aggregate level and discusses cross-cutting issues--recent trends of fiscal policy, medium-run sustainability, contingent liabilities and intergovernmental fiscal relations. Part 2 deals with the budget management system, covering budget formulation, execution, evaluation, and audit. Issues related to public accounting, reporting, cash management, and internal control and auditing are reviewed in this context. It describes the current system, highlights the major issues, describes government's efforts to address them and proposes concrete recommendations for further action.

Mozambique : Public Expenditure Management Review

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