Description: Liberia - 2008 Public Expenditure Management and Financial Accountability Review

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Liberia - 2008 Public Expenditure Management and Financial Accountability Review

The 2008 Public Expenditure Management and Financial Accountability Review (PEMFAR) assess Liberia's public expenditure performance along four main dimensions: macroeconomic, institutional, allocations between sectors, and allocations within k...

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Bibliographic Details
Main Author:	World Bank
Language:	English
Published:	World Bank 2012
Subjects:	ACCOUNTING ACCOUNTING SYSTEM ADMINISTRATIVE COSTS AGGREGATE DEMAND ALLOCATION ALLOCATION OF RESOURCES ANNUAL BUDGET ANNUAL BUDGETING AUDITOR GENERAL BASIC SERVICES BENEFICIARIES BUDGET ALLOCATIONS BUDGET CIRCULAR BUDGET CREDIBILITY BUDGET DISCIPLINE BUDGET ENVELOPE BUDGET ESTIMATES BUDGET EXECUTION BUDGET EXPENDITURE BUDGET FRAMEWORK BUDGET IMPLEMENTATION BUDGET LAW BUDGET OUTTURN BUDGET OUTTURNS BUDGET PLANNING BUDGET PREPARATION BUDGET PREPARATION CALENDAR BUDGET PROCESS BUDGET PROPOSAL BUDGET RESOURCES BUDGET REVIEW BUDGET SUPPORT BUDGET TRANSFERS BUDGET YEAR BUDGETARY ALLOCATIONS BUDGETARY IMPACT BUDGETARY RESOURCES BUDGETING PROCESS CAPACITY BUILDING CAPACITY CONSTRAINTS CAPITAL INVESTMENT CAPITAL INVESTMENTS CASH BALANCES CASH MANAGEMENT CENTRAL CONTROLS CIVIL SERVANTS CIVIL SERVICE CIVIL SERVICE AGENCY CIVIL SERVICE REFORM COMMUNITY SERVICES CONTINGENT LIABILITIES COST ESTIMATES DATA AVAILABILITY DATA COLLECTION DEBT DEBT BURDEN DEBT MANAGEMENT DEBT RELIEF DEBT SERVICE DEBT SERVICING DECENTRALIZATION DIAGNOSTIC TOOL DOMESTIC DEBT DOMESTIC DEMAND DOMESTIC REVENUE DONOR ASSISTANCE DONOR FINANCING DONOR FUNDING ECONOMIC CLASSIFICATION ECONOMIC GROWTH ECONOMIC VOLATILITY EDUCATION BUDGET EDUCATION SERVICES EXPENDITURE ALLOCATIONS EXPENDITURE GROWTH EXPENDITURE LEVEL EXPENDITURE PLANS EXPENDITURE PROGRAMS EXPENDITURE REQUIREMENTS EXTERNAL ASSISTANCE EXTERNAL AUDIT EXTERNAL BORROWING EXTERNAL DEBT FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL STATEMENTS FISCAL DATA FISCAL DISCIPLINE FISCAL ENVELOPE FISCAL OPERATIONS FISCAL PERFORMANCE FISCAL POLICY FISCAL YEARS FOREIGN EXCHANGE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GOVERNMENT BUDGET GOVERNMENT EXPENDITURE GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GROWTH RATE HEALTH CLINICS HEALTH EXPENDITURE HEALTH EXPENDITURES HEALTH POLICY HEALTH SECTOR HEALTH SERVICES HEALTH SPENDING INFLATION INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL CONTROLS INVESTMENT EXPENDITURE LEGISLATIVE SCRUTINY MACROECONOMIC ANALYSIS MACROECONOMIC POLICY MACROECONOMIC PROJECTIONS MACROECONOMIC STABILITY MEASURABLE INDICATORS MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MEDIUM-TERM FISCAL FRAMEWORK MEDIUM-TERM OBJECTIVES MEDIUM-TERM PROGRAM MISMANAGEMENT MONTHLY TRANSFERS NATIONAL BUDGET NATIONAL PRIORITIES OPERATING EXPENSES OPERATIONAL EFFICIENCY OVERSIGHT FUNCTION PERFORMANCE INDICATORS PERSONNEL EXPENDITURE POVERTY REDUCING POVERTY REDUCTION POVERTY REDUCTION STRATEGY POVERTY-REDUCING EXPENDITURE PRIVATE CONSUMPTION PRIVATE INVESTMENT PRIVATE SECTOR PROCUREMENT PROCESS PROGRAMS PUBLIC AGENCIES PUBLIC BORROWING PUBLIC CONSUMPTION PUBLIC EDUCATION PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE ANALYSIS PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REFORM PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FINANCIAL MANAGEMENT SYSTEMS PUBLIC FUNDS PUBLIC HEALTH PUBLIC INFRASTRUCTURE PUBLIC INVESTMENT PUBLIC INVESTMENTS PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC REVENUE PUBLIC SCHOOLS PUBLIC SECTOR PUBLIC SERVICES PUBLIC SPENDING REFORM AGENDA REFORM EFFORTS REFORM STRATEGY REGULATORY FRAMEWORK RESOURCE ALLOCATION RESOURCE MANAGEMENT REVENUE GROWTH REVENUE PROJECTIONS SECTOR EXPENDITURE SERVICE DELIVERY SOCIAL SERVICE SOCIAL SERVICES SOCIAL WELFARE STATED OBJECTIVES SUPPLEMENTAL BUDGETS TAX POLICY TOTAL EXPENDITURE TOTAL PUBLIC EXPENDITURE TRANSPARENCY UNCERTAINTY
Online Access:	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20090721024342 http://hdl.handle.net/10986/3082

Description
Summary:	The 2008 Public Expenditure Management and Financial Accountability Review (PEMFAR) assess Liberia's public expenditure performance along four main dimensions: macroeconomic, institutional, allocations between sectors, and allocations within key sectors. At the macroeconomic level, it describes the external economic constraints and opportunities that will drive growth and revenue mobilization over the medium term and determine the likely fiscal envelope (chapter one). It next reviews the institutional structures that guide and ensure appropriate resource allocation and assesses the strength and weaknesses of the current systems using a standardized public expenditure and financial accountability scoring system (chapter two). It then assesses how public expenditure has been allocated between sectors and priorities (chapter three). It lastly reviews the allocation of resources within two priority sectors, health and education (chapter four).