Financial Management in the Nigerian Public Sector

Financial Management in the Nigerian Public Sector PDF Author: Koleade Oshisami
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 424

Get Book Here

Book Description
Case study of financial management in the public sector in Nigeria - comments on the institutional framework, Constitutional aspects and the role of the public sector in development planning and public finance; examines the national budget, public accounting, auditing and problems faced by financial administrators; studies financial aspects of public enterprises and investment appraisal in the government. Bibliography, graphs, statistical tables.

The Essentials of Public Finance & Public Financial Management in Nigeria

The Essentials of Public Finance & Public Financial Management in Nigeria PDF Author: Ekpung Edame
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 424

Get Book Here

Book Description


PEFA, Public Financial Management, and Good Governance

PEFA, Public Financial Management, and Good Governance PDF Author: Jens Kromann Kristensen
Publisher: World Bank Publications
ISBN: 146481466X
Category : Business & Economics
Languages : en
Pages : 168

Get Book Here

Book Description
This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.

Local Public Financial Management

Local Public Financial Management PDF Author: Anwar Shah
Publisher: World Bank Publications
ISBN: 0821369385
Category : Political Science
Languages : en
Pages : 290

Get Book Here

Book Description
Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.

Strategizing National Health in the 21st Century

Strategizing National Health in the 21st Century PDF Author: World Health Organization
Publisher:
ISBN: 9789241549745
Category : Medical
Languages : en
Pages : 0

Get Book Here

Book Description
This handbook was designed to provide up-to-date and practical guidance on national health planning and strategizing for health. It establishes a set of best practices to support strategic plans for health and represents the wealth of experience accumulated by WHO on national health policies, strategies, and plans (NHPSPs). WHO has been one of the leading organizations to support countries in the development of NHPSPs. The focus on improving plans has grown in recent years in recognition of the benefits of anchoring a strong national health sector in a written vision based on participation, analysis, and evidence.

Climate-Sensitive Management of Public Finances—"Green PFM”

Climate-Sensitive Management of Public Finances— Author: Mr. Fabien Gonguet
Publisher: International Monetary Fund
ISBN: 1513583042
Category : Business & Economics
Languages : en
Pages : 21

Get Book Here

Book Description
Public financial management (PFM) consists of all the government’s institutional arrangements in place to facilitate the implementation of fiscal policies. In response to the growing urgency to fight climate change, “green PFM” aims at adapting existing PFM practices to support climate-sensitive policies. With the cross-cutting nature of climate change and wider environmental concerns, green PFM can be a key enabler of an integrated government strategy to combat climate change. This note outlines a framework for green PFM, emphasizing the need for an approach combining various entry points within, across, and beyond the budget cycle. This includes components such as fiscal transparency and external oversight, and coordination with state-owned enterprises and subnational governments. The note also identifies principles for effective implementation of a green PFM strategy, among which the need for a strong stewardship located within the ministry of finance is paramount.

Treasury Single Account

Treasury Single Account PDF Author: Israel Fainboim Yaker
Publisher: International Monetary Fund
ISBN: 145520126X
Category : Business & Economics
Languages : en
Pages : 48

Get Book Here

Book Description
A treasury single account (TSA) is an essential tool for consolidating and managing governments’ cash resources, thus minimizing borrowing costs. In countries with fragmented government banking arrangements, the establishment of a TSA should receive priority in the public financial management reform agenda. Drawing on the lessons of the Fund’s work in several countries in establishing a TSA, this paper explains its concept, essential features, and potential benefits. It also presents alternative models and approaches for designing a TSA that take into account specific country contexts as well as the preconditions and desirable sequencing for its successful implementation. Finally, the paper includes country examples from different regions in support of the analysis and recommendations.

Financial Management for Local Governments

Financial Management for Local Governments PDF Author:
Publisher:
ISBN:
Category : Rural development
Languages : en
Pages : 28

Get Book Here

Book Description


Budget Monitoring and Price Intelligence Unit (due Process)

Budget Monitoring and Price Intelligence Unit (due Process) PDF Author: Aduda
Publisher:
ISBN: 9781843801221
Category : Corruption
Languages : en
Pages : 52

Get Book Here

Book Description


Guidelines for Public Expenditure Management

Guidelines for Public Expenditure Management PDF Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84

Get Book Here

Book Description
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.

Tracking Resources for Primary Health Care: a Framework and Practices in Low- and Middle-Income Countries

Tracking Resources for Primary Health Care: a Framework and Practices in Low- and Middle-Income Countries PDF Author: Hong Wang
Publisher: World Scientific Publishing Company
ISBN: 9789811212406
Category : Medical
Languages : en
Pages : 300

Get Book Here

Book Description
The global health community is broadly in agreement that achievement of the health-related Sustainable Development Goals (SDGs) hinges upon both an escalation of the financial resources dedicated to primary health care (PHC) and a more effective use of those resources: more money, better spent. This book introduces and explicates the end-to-end resource tracking and management (RTM) framework, which includes five components that determine effective and efficient financing for PHC: resource mobilization, allocation, utilization, productivity, and targeting. In addition, this book compiles detailed results from the most recent RTM-based resource tracking efforts for PHC in selected countries. This is to demonstrate how the RTM framework can be used to bring a set of separate resource tracking efforts at different stages of flow of funds into a comprehensive process with an end-to-end "storyline". In order to build a functional PHC system that addresses access, quality, and equity issues, this book highlights the key (public) financing issues that researchers, technical advisors, and policy makers would need to address in addition to more resources.