2004年-世界发展银行全球_Niger___Public_Expenditure_Management_and_Financial_Accountability_Review_134页_9mb

Summary of the Niger PEMFAR Report (December 2004)

Core Content

The Niger Public Expenditure Management and Financial Accountability Review (PEMFAR), conducted by the World Bank in partnership with the Government of Niger and the European Commission, evaluates the country's public expenditure and financial management systems. The report outlines the macroeconomic context, analyzes public expenditure structure, and provides recommendations for improving fiscal and public financial management.

Main Objectives and Scope

• Objective: To assess the structure and management of public expenditures and financial systems in Niger, and to support the development of a budgetary and public finance reform program.
• Scope: Focuses on four priority sectors - education, health, rural development, and road transport. It also examines the broader financial management systems and the impact of donor financing.

Key Findings

1. Macroeconomic Context

• Government Structure: The civilian government elected in 2000 has made significant efforts to improve fiscal and economic management.
• Economic Performance (2001-2003):
  • Real GDP growth averaged 5.1% per annum.
  • Basic budget deficit decreased from 3% of GDP in 2000 to 1.8% in 2003.
  • Government revenue increased from 8.0% to 9.7% of GDP, while recurrent expenditures decreased from 11.2% to 10% of GDP.
• HIPC Completion: Niger reached the HIPC Completion Point in early 2004, gaining access to a major external debt relief program worth US$1.2 billion (NPV: US$520.6 million), with additional topping up assistance of US$142 million.

2. Public Expenditure Structure

• Priority Sectors: The share of public expenditures in priority sectors increased from 66.3% to 69.1% between 2000 and 2002, despite a reduction in health spending.
• Education:
  • Basic education share in total education expenditures rose from 44.5% in 1998 to 58.7% in 2002.
  • Expansion of teacher numbers through contract teachers helped increase enrollment but raised concerns about teaching quality, rural-urban disparities, and gender imbalances.
  • A national education strategy covering all levels of education and vocational training is needed.
• Health:
  • The health sector faces challenges in access and utilization of services and behavioral and living conditions.
  • A Health Development Plan (2005-2009) is being prepared to address these issues.
• Rural Development:
  • Managed by four ministries, the sector includes many externally-financed projects.
  • Challenges include modernizing traditional practices, expanding irrigation, and creating a sustainable development environment.
• Road Transport:
  • A significant investment was made in the national road network, but maintenance funding was inadequate, leading to degradation.
  • The ratio of recurrent to investment expenditures is a critical issue in transport and rural development.

3. Public Finance Management Systems

• Budget Preparation: The government has reformed budget laws and introduced new public accounting regulations and budget classifications in 2003.
• Budget Execution:
  • The cash management system introduced in 1999 improved fiscal position but had a negative impact on expenditure structure.
  • Execution rates in priority sectors are generally lower than in other sectors.
• Donor Financing:
  • Donors fund more than 50% of public expenditures through project financing and budget support.
  • Budget support is effective but depends on the quality of public expenditures programs and the predictability of donor assistance.
  • Donors tend to focus on investment expenditures, neglecting recurrent costs, which has distorted the investment/recurrent cost ratio.
• Constraints:
  • Narrow revenue base: Government revenue accounts for only 9.9% of GDP in 2003, below regional and WAEMU standards.
  • Volatility of revenue and budget support complicates fiscal management.
  • Fixed and quasi-fixed expenditures (wages, salaries, debt service) account for almost half of total expenditures, limiting flexibility.

Key Recommendations

• Broaden Tax Base: Study ways to increase tax revenues with minimal impact on the poor, including improving tax collection and exploring alternative tax systems.
• Improve Budgeting: Transition to programmatic budgeting to ensure alignment with sector strategies and better reflect absorptive capacity and strategic priorities.
• Strengthen Cash Management: Enhance the transparency and effectiveness of the cash management system to prevent liquidity issues and prioritize social services and road maintenance.
• Control Expenditure Growth: Continue hiring contract teachers and health workers outside the civil service to manage the wage bill and increase service coverage.
• Limit Foreign Borrowing: Restrict foreign borrowing to highly concessional terms and improve coordination of development assistance.
• Increase Donor Support for Recurrent Expenditures: Encourage donors to fund recurrent costs in key sectors to improve the efficiency and sustainability of public expenditures.
• Implement Civil Service Reform: Long-term civil service reform is necessary to improve flexibility and efficiency in personnel management.

Conclusion

The report highlights the need for fiscal reforms and better public expenditure management to support poverty reduction and sustainable development. It emphasizes the importance of donor coordination, tax base expansion, and restructuring of expenditure priorities to align with the Poverty Reduction Strategy (PRS) and Millennium Development Goals (MDGs). The findings serve as a basis for budgetary reform and action plans to be implemented with donor support.