Suchergebnisse

Intro -- Contents -- Acknowledgments -- Abbreviations and Acronyms -- Executive Summary -- PART I. INTRODUCTION AND CONTEXT -- 1. Introduction -- 2. The Macroeconomic Context for Public Expenditure Reform in Zambia -- Progress in Macroeconomic and Poverty Indicators -- Public Expenditure, Poverty and Social Outcomes -- The Scope for Increasing Government Revenue -- Key Areas for Maximizing Impact of Public Expenditure -- Summary and Conclusions -- 3. Governance and Accountability in Zambia -- Trends in Governance Indicators -- Underlying Factors for Trends in Governance -- The Accountability Framework in Zambia -- Enhancing the Oversight Role of Parliament -- PART II. PUBLIC EXPENDITURE MANAGEMENT AND FINANCIAL ACCOUNTABILITY -- 4. Budget Preparation -- Credibility of the Budget -- Comprehensiveness of the Budget -- Budget Classification -- Links Between Budgeting and Planning -- Presentation of the Budget -- 5. Budget Execution and Control -- Cash Rationing -- Revenue Controls -- Expenditure Control -- Commitment Control and the Arrears Problem -- Payroll Controls -- Capital Expenditure Controls -- Public Procurement -- 6. Accounting,Reporting,and Audit -- Legal Basis for Accounting and Reporting -- The Current System for Financial Management and Reporting -- Moving Towards Integrated Financial Management Information System (IFMIS) -- Internal Audit -- Effectiveness of External Audit -- PART III.COMPLEMENTARY POLICY MEASURES AND ISSUES -- 7. The Human Resource Challenges for Effective Budget Management -- The Problem of Low Overall Pay -- The Fragmented Salary Structure and Overuse of Allowance -- The Impact on Quality of Services -- The Link to Corruption -- Recommendations -- 8. Service Delivery in Practice:Leakages and Equity in The Flow of Funding to Education in Zambia -- Study Methodology -- Expenditure Tracking -- Leakages -- Equity.