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 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.

Bibliographic Details

Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2001-12
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 https://hdl.handle.net/10986/15442
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