Benishangul-Gumuz Regional State : Public Finance Review

Kidane, Chekol; Alemu, Getnet

Benishangul-Gumuz Regional State : Public Finance Review

Autores

Kidane, Chekol

Alemu, Getnet

Editor

World Bank, Washington, DC

Descripción

The objective of this study is to explore in depth public finance issues and their impact on decentralized service delivery at the regional and woreda levels in Benishangul Gumuz (BG) region. The study is carried out as part of the federal and some regional case studies designed to examine effectiveness of public finances of sub-national governments. This study was expected to (i) review the institutional arrangement for managing public finances at the regional level including policies, budgetary institutions, systems and processes; (ii) assess the level, trend, and composition of public spending (both functional and economic classification) in per capita terms over the past five years and identify key achievements and limitations; (iii) assess the level, trend, and, composition of revenue at the regional level and examine the financing framework, including ways to increase local revenue generation capacity; (iv) assess the role of external aid in supporting decentralized service delivery and the sustainability of the program in absence of external aid; (v) review the planning and budgeting process as well as the quality of PFM system; and (vi) data permitting, establish the link between the level of spending and the outputs and outcomes for selected sectors. The study used standard public financial process review methodologies used for undertaking PFM assessments. The report reviewed the various studies, plans and performance reports of the various sectors in the regions between 1997 and 2001. In addition, key informant interviews were carried out at bureaus levels and woreda offices of education, health, water, agriculture and rural development, finance and economic development, revenue, General Auditor, rural road and woreda administrations.

Palabras clave

ACCOUNTABILITY, ACCOUNTABLE GOVERNMENT, ACCOUNTING, ADMINISTRATIVE STRUCTURE, ALLOCATION OF EXPENDITURE, AMOUNT OF LOAN, ANNUAL BUDGET, ANNUAL PLANS, APPROPRIATION, ARTICLE, AUDIT FINDINGS, AUDITOR GENERAL, BASIC SERVICES, BLOCK GRANTS, BUDGET ALLOCATION, BUDGET ALLOCATIONS, BUDGET CONSTRAINT, BUDGET CONSTRAINTS, BUDGET CYCLE, BUDGET IMPLEMENTATION, BUDGET LAW, BUDGET OUTTURN, BUDGET PREPARATION, BUDGET PREPARATION PROCESS, BUDGET PROCESS, BUDGET REQUEST, BUDGET REQUESTS, BUDGET SUPPORT, BUDGETARY INSTITUTIONS, BUDGETARY MANAGEMENT, BUDGETARY RESOURCES, BUDGETING, BUDGETING PROCESS, CAPACITY BUILDING, CAPACITY BUILDING PROGRAM, CAPITAL BUDGET, CAPITAL GAINS, CAPITAL INVESTMENTS, CAPITAL SPENDING, CAPITAL STOCK, CENTRAL GOVERNMENT, CIVIL SERVICE, CIVIL SERVICE REFORM, COMPOSITION OF PUBLIC SPENDING, CONDITIONALITY, DECENTRALIZATION PROCESS, DECENTRALIZATION PROGRAM, DECENTRALIZATION STRATEGY, DEFICIT FINANCING, DEFICITS, DELIVERY OF SERVICES, DEMOCRATIC GOVERNANCE, DEVELOPING COUNTRIES, DEVELOPMENT BANK, DISBURSEMENT, DISTRICT, DISTRICT LEVEL, DIVISION OF LABOR, DOMESTIC BORROWING, ECONOMIC CLASSIFICATION, ECONOMIC CONDITIONS, ECONOMIC DEVELOPMENT, ECONOMIC GROWTH, EFFICIENCY OF PUBLIC SPENDING, ENABLING ENVIRONMENT, EQUIPMENTS, EQUITY ISSUE, EXPENDITURE, EXPENDITURE ASSIGNMENT, EXPENDITURE ASSIGNMENTS, EXPENDITURE DATA, EXPENDITURE GROWTH, EXPENDITURE ISSUES, EXPENDITURE LEVEL, EXPENDITURE PROGRAMS, EXPENDITURES, EXTERNAL AID, FEDERALISM, FEE INCOME, FINANCIAL CAPACITY, FINANCIAL RESOURCES, FISCAL DECENTRALIZATION, FISCAL FRAMEWORK, FISCAL MANAGEMENT, FISCAL POLICY, GOVERNMENT EXPENDITURE, GOVERNMENT FINANCES, GOVERNMENT POLICY, GOVERNMENT STRUCTURE, GRANT ALLOCATION, GRANT PROGRAMS, GROWTH RATE, HEALTH PROBLEM, HEALTH SECTOR, HEALTH SERVICES, HOLDING, HUMAN DEVELOPMENT, HUMAN RESOURCE, HUMAN RESOURCES, IMMOVABLE PROPERTIES, INCOME TAX, INCOME TAXES, INSTITUTIONAL DEVELOPMENT, INSTRUMENT, INTERGOVERNMENTAL TRANSFER, INTERNAL AUDIT, INTERNATIONAL DEVELOPMENT, INVESTING, INVESTMENT ACTIVITIES, ISSUANCE, JUSTICE SYSTEMS, LEGAL FRAMEWORK, LEGAL RIGHTS, LEGISLATIVE FRAMEWORK, LEVY, LIVING STANDARDS, LOAN, LOCAL GOVERNMENT, LOCAL GOVERNMENTS, LOCAL REVENUE, LOCAL TAXES, MACROECONOMIC STABILITY, MARKET FAILURES, MEDIUM TERM EXPENDITURE, MINISTRY OF FINANCE, MUNICIPALITIES, NATIONAL BUDGET, NATIONAL BUDGETS, NATIONAL POLICIES, NATIONAL RESOURCES, NATURAL RESOURCES, OPERATING EXPENSES, OPERATIONAL EXPENDITURES, OPTIMAL TAXATION, OUTCOME INDICATORS, PERFORMANCE REPORTS, PERSONAL INCOME, PERSONAL INCOME TAX, PERSONAL INCOME TAXES, POLICY FRAMEWORK, POVERTY PROFILE, POVERTY REDUCTION, POVERTY REDUCTION STRATEGY, PRIVATE ENTERPRISES, PRIVATE INVESTMENT, PRIVATE SECTOR, PUBLIC ENTERPRISES, PUBLIC EXPENDITURE, PUBLIC EXPENDITURE ANALYSIS, PUBLIC EXPENDITURES, PUBLIC FINANCE, PUBLIC FINANCES, PUBLIC INVESTMENT, PUBLIC ORGANIZATIONS, PUBLIC RESOURCES, PUBLIC SECTOR, PUBLIC SECTOR CAPACITY BUILDING, PUBLIC SERVICE, PUBLIC SERVICE DELIVERY, PUBLIC SERVICES, PUBLIC SPENDING, RECURRENT EXPENDITURE, RECURRENT EXPENDITURES, REGIONAL GOVERNMENT, REGIONAL GOVERNMENTS, RESOURCE ALLOCATION, RESOURCE FLOWS, RETURNS, REVENUE ASSIGNMENT, REVENUE ASSIGNMENTS, REVENUE AUTHORITY, REVENUE INCREASES, REVENUE RAISING CAPACITIES, REVENUE SOURCES, ROAD CONSTRUCTION, SALES TAXES, SECTOR MANAGERS, SERVICE CHARGES, SERVICE DELIVERY, SERVICE PROVIDERS, SERVICE PROVISION, SHAREHOLDERS, SOCIAL INDICATORS, SOCIAL SERVICE, SOCIAL SERVICES, STAMP DUTIES, STRATEGIC ALLOCATION, STRATEGIC PLANS, SUB-NATIONAL FINANCES, SUB-NATIONAL GOVERNMENTS, TAX, TAX BASE, TAX BASES, TAX COLLECTION, TAX EFFORT, TAX LAW, TAX POLICY, TAX RATE, TAX RATES, TAX REVENUE, TAX SYSTEM, TOTAL EXPENDITURE, TOTAL SPENDING, TREASURY, TYPES OF REVENUE, VALUATION, VERTICAL FISCAL IMBALANCE