Democratic Republic of Congo - Public Expenditure Review (Vol. 1 of 2) : Executive Summary

This report is based on the work carried out during the second half of 2002 in close collaboration with the Democratic Republic of Congo (DRC) government. It is part of a full range of efforts undertaken since July 2001 by the World Bank and the International Monetary Fund, the goal of which is to help the DRC set in place a modern and viable public expenditure management system, specifically capable of tracking the destination of resources and assessing the quality of the work and services produced with their assistance, particularly as regards expenditures of potential benefit to the poorer segments of the population. Also, the World Bank's Transitional Support Strategy for the DRC, dated June 2001, had proposed that a public expenditure review (the review) be performed in order to make the departments more effective and improve the transparency of public resource management. In this regard, it should be noted that the chapter one analysis led to the World Bank's decision to undertake more in-depth work on the following subjects: (i) management of so-called common expenditures, (ii) management of public finances at the local level, and (iii) governance in general, in relation to public service delivery. Chapters two and three were widely used in preparing the country status reports on the health and education sectors, which are now being completed, while chapter four served as a background paper for the transportation sector. Similarly, the chapter five analysis was used: (i) as the first HIPC AAP1 (Heavily-Indebted Poor Country Assessment and Action Plan) report concerning the tracking of poverty reducing public spending, (ii) to assist the government in developing an action plan to improve the capacity to track the execution of public expenditures in general and pro-poor expenditures in particular, and (iii) in developing both the preliminary and final documents within the context of the DRC's joining the HIPC Initiative in July 2003. This report places an emphasis on (i) budget preparation and presentation, (ii) budget execution and public accounting, (iii) cash management, and (iv) public finances at the provincial level.

Bibliographic Details

Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2006-06
Subjects:	ACCOUNTING, ACCOUNTING FRAMEWORK, ADMINISTRATIVE CLASSIFICATION, ADMINISTRATIVE FRAMEWORK, ADMINISTRATIVE REFORM, ALLOCATION, ALLOCATION OF GOVERNMENT RESOURCES, ANNUAL BUDGET, APPROPRIATION, ARREARS, BENEFICIARY, BUDGET ALLOCATION, BUDGET ALLOCATIONS, BUDGET CLASSIFICATION, BUDGET DOES, BUDGET EXECUTION, BUDGET EXPENDITURE, BUDGET FRAMEWORK, BUDGET MONITORING, BUDGET OPERATIONS, BUDGET PREPARATION, BUDGET PROCESS, BUDGET REFORM, BUDGET RESOURCES, BUDGET SUPPORT, BUDGET SYSTEM, BUDGET TRANSFERS, BUDGETING, CAPACITY BUILDING, CAPITAL EXPENDITURES, CASH FLOW, CASH MANAGEMENT, CASH PLAN, CENTRAL BANK, CENTRAL GOVERNMENT, CHART OF ACCOUNTS, CIVIL SERVANTS, CIVIL SERVICE, CLASSIFICATION OF EXPENDITURES, CORRUPTION, COST ESTIMATES, COUNTRY PROCUREMENT, COUNTRY PROCUREMENT ASSESSMENT, CREDITORS, DATA ENTRY, DEBT, DEBT SERVICE, DECENTRALIZATION, DECENTRALIZATION OF MANAGEMENT, DECISION-MAKING, DIRECT FINANCIAL SUPPORT, DISBURSEMENTS, ECONOMIC POLICY, ECONOMIC RECOVERY, EMPLOYEE, ENROLLMENT, EQUIPMENT, EXPENDITURE MANAGEMENT SYSTEM, EXPENDITURE PROCESS, EXPENDITURE TRACKING, EXPENDITURES, EXTERNAL AID, EXTERNAL FUNDING, FAMILIES, FINANCIAL ASSISTANCE, FINANCIAL CAPACITIES, FINANCIAL CAPACITY, FINANCIAL FLOWS, FINANCIAL MANAGEMENT, FINANCIAL MANAGEMENT PROCEDURES, FINANCIAL OPERATIONS, FINANCIAL RESOURCES, FINANCIAL SUPPORT, FINANCIAL TRANSFERS, FISCAL POLICY, FISCAL REVENUE, FISCAL YEARS, FIXED RATE, FOREIGN INVESTMENTS, FUNDING SOURCES, GOVERNANCE ISSUES, GOVERNMENT ACCOUNTING, GOVERNMENT BUDGET, GOVERNMENT EMPLOYEES, GOVERNMENT SPENDING, GOVERNMENT STRUCTURES, HEALTH CARE, HEALTH CENTERS, HEALTH SECTOR, HOUSEHOLDS, HUMAN RESOURCE, HUMAN RESOURCES, INCOME, INFORMATION SYSTEM, INFORMATION SYSTEMS, INFRASTRUCTURE SECTOR, INSTALLMENT, INSTALLMENTS, INSTITUTIONAL REFORM, INSTITUTIONAL REFORMS, INSTITUTIONAL STRUCTURE, INSTITUTIONAL SUPPORT, INTERNAL AUDIT, INVENTORIES, LEVIES, LEVY, LOCAL GOVERNMENTS, LOCAL LEVEL, LOCAL SPENDING, MACROECONOMIC FRAMEWORK, MAINTENANCE BUDGET, MEDIUM-TERM EXPENDITURE, MEDIUM-TERM EXPENDITURE FRAMEWORK, MINISTRIES OF FINANCE, MINISTRY OF BUDGET, MINISTRY OF FINANCE, MISMANAGEMENT, MONETARY FUND, MONITOR PERFORMANCE, MULTIYEAR PROJECTIONS, NATIONAL ACCOUNTS, NATIONAL BUDGET, OVERSIGHT FUNCTION, PAYMENT OF WAGES, PERFORMANCE CONTRACTS, PORTFOLIO, PORTS, POVERTY FUND, POVERTY REDUCING, POVERTY REDUCTION, PROVINCIAL GOVERNMENT, PROVINCIAL LEVEL, PROVINCIAL LEVELS, PUBLIC, PUBLIC ADMINISTRATION, PUBLIC DEBT, PUBLIC ENTERPRISES, PUBLIC EXPENDITURE, PUBLIC EXPENDITURE MANAGEMENT, PUBLIC EXPENDITURE MANAGEMENT SYSTEM, PUBLIC EXPENDITURE REFORM, PUBLIC EXPENDITURE REVIEW, PUBLIC EXPENDITURES, PUBLIC FINANCE, PUBLIC FINANCE MANAGEMENT, PUBLIC FINANCES, PUBLIC FUNDING, PUBLIC HEALTH, PUBLIC RESOURCES, PUBLIC SERVICE, PUBLIC SERVICE DELIVERY, PUBLIC SPENDING, PUBLIC WORKS, QUALITY OF SERVICES, RECEIPTS, RESOURCE MANAGEMENT, RETURN, ROAD MAINTENANCE, ROADS, SALARY PAYMENTS, SAVINGS, SECTOR MINISTRIES, SECTOR POLICY, SETTLEMENT, SPECIAL ACCOUNT, STRENGTHENING BUDGET MANAGEMENT, SUPERVISORY AUTHORITY, SWAP, TAX, TAX SYSTEM, TAXATION, TECHNICAL ASSISTANCE, TOTAL EXPENDITURE, TOTAL SPENDING, TRANSPARENCY, TRANSPARENT FASHION, TRANSPORTATION INFRASTRUCTURE, TRANSPORTATION SERVICES, TREASURY, TREASURY DIRECTORATE, URBAN AREAS, USER FEE, VILLAGES, WAGE EXPENDITURE, WAGE EXPENDITURES,
Online Access:	http://documents.worldbank.org/curated/en/2006/06/16215629/democratic-republic-congo-public-expenditure-review-vol-1-2-executive-summary https://hdl.handle.net/10986/12332
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