Lao PDR - Public Expenditure Review : Country Financial Accountability Assessment, Volume 1. Summary Report
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Washington, DC
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This public expenditure review/country
financial accountability assessment (PER/CFAA) examines the
means by which Laos can improve the planning and management
of public resources to establish sustainable economic growth
and reduce poverty. It is meant to support the goals of the
government's National Poverty Eradication Program, as
well as those of the Interim Poverty Reduction Strategy, the
Poverty Reduction and Growth Facility, and the Poverty
Reduction Partnership Agreement. This report is a full
collaborative effort by the Asian Development Bank, the
World Bank, and the International Monetary Fund. The report
is organized in six chapters. Following the introductory
chapter, Chapter 2 focuses on the macroeconomic framework
and the resources envelope. Chapter 3 considers issues of
budget execution and control. Chapter 4 is on budget
planning and preparation. Chapter 5 explores the dimensions
of poverty in Laos and how expenditures planning and
management can support the objective of poverty alleviation.
The final chapter provides an analysis of public expenditure
issues in the context of six major sectors: education,
health, agriculture, energy, transportation, and forestry.
These explore further the means alleviating poverty, as well
as highlighting the cross-cutting issues relating to public
expenditure planning and management.
Palabras clave
FINANCIAL ADMINISTRATION, BUDGET MANAGEMENT, BUDGET CONTROL, PUBLIC EXPENDITURES, GOVERNMENT SPENDING POLICY, PUBLIC RESOURCES MANAGEMENT, INTERGOVERNMENTAL TRANSFER OF FUNDS, INTERGOVERNMENTAL FISCAL RELATIONS, CASH MANAGEMENT, AUDITING, PROCUREMENT, TECHNICAL ASSISTANCE, BUDGET PROCESS, CAPITAL BUDGETS, CONTINGENT LIABILITY, PUBLIC ENTERPRISES, COST RECOVERY, FOREST MANAGEMENT, DECENTRALIZATION, DECENTRALIZATION IN MANAGEMENT, PUBLIC SERVICES, SYSTEMIC REFORM, INSTITUTIONAL CAPACITY, EDUCATIONAL FINANCING, HEALTH EXPENDITURES, AGRICULTURAL FINANCE, ENERGY FINANCING, TRANSPORTATION FINANCE ACCOUNT, ACCOUNTABILITY, ACCOUNTING, ACCOUNTING FRAMEWORK, ACCOUNTS, ADMINISTRATIVE LEVEL OF GOVERNMENT, AUDIT COMMITTEES, AUDITING, AUDITS, AUTHORITY, BENEFIT ANALYSIS, BORROWING, BUDGET CLASSIFICATION, BUDGET CONTROL, BUDGET EXECUTION, BUDGET EXPENDITURES, BUDGET FORMULATION, BUDGET IMPLEMENTATION, BUDGET MANAGEMENT, BUDGET PROCESS, BUDGET SYSTEMS, BUDGETARY ALLOCATIONS, BUDGETARY POLICIES, CAPITAL CONSTRAINTS, CAPITAL PROJECTS, CASH MANAGEMENT, CENTRAL GOVERNMENT, CENTRAL PLANNING, COMMERCIAL BANKS, COST ESTIMATES, COST RECOVERY, DECENTRALIZATION, DECREE, DEFICITS, DISTRICTS, ECONOMIC DEVELOPMENT, ECONOMIC GROWTH, EFFECTIVE USE, ELECTRICITY, EXCHANGE RATE, EXECUTION, EXPLOITATION, FINANCIAL ACCOUNTABILITY, FINANCIAL INFORMATION, FINANCIAL MANAGEMENT, FINANCIAL REPORTING, FINANCIAL RESOURCES, FINANCIAL STATEMENTS, FINANCIAL SUPPORT, FISCAL, FISCAL DISCIPLINE, FISCAL INFORMATION, FISCAL POLICIES, FISCAL SUSTAINABILITY, FISCAL TRANSPARENCY, FOREIGN INVESTMENT, FOREST MANAGEMENT, FORESTRY, GOVERNMENT ACCOUNTABILITY, GOVERNMENT AGENCIES, GOVERNMENT LEVEL, GOVERNMENT POLICIES, GOVERNMENT POLICY, GOVERNMENT REVENUE, GROSS DOMESTIC PRODUCT, HANDICRAFT, HUMAN CAPITAL, HUMAN RESOURCES, INCOME, INFLATION, INSTITUTIONAL FRAMEWORK, INVESTMENT EXPENDITURES, LEGISLATION, LEVELS OF GOVERNMENT, LOCAL GOVERNMENTS, LOGGING, MACROECONOMIC STABILITY, MAINTENANCE COSTS, MINISTRY OF FINANCE, POVERTY ALLEVIATION, PRIVATE SECTOR, PROCUREMENT, PROGRAM BUDGETING, PROVISIONING, PROVISIONS, PUBLIC ACCOUNTING, PUBLIC EXPENDITURE, PUBLIC EXPENDITURE MANAGEMENT, PUBLIC EXPENDITURE REVIEW, PUBLIC EXPENDITURES, PUBLIC INVESTMENT, PUBLIC RESOURCES, PUBLIC SECTOR, PUBLIC SECTOR WAGES, PUBLIC SPENDING, PURCHASING, PURCHASING POWER, RECURRENT COST, RECURRENT COSTS, REVENUE COLLECTION, SOCIAL POLICIES, SOCIAL SECTORS, STATE ENTERPRISES, STATE OWNED ENTERPRISES, STATE PLANNING, TAX, TAX ADMINISTRATION, TIMBER, TRANSPARENCY, TREASURY, WATER SUPPLY