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Samoa Public Expenditure Review Notes : Taking Stock of Expenditure Trends from FY06-FY12Samoa's fiscal position and the
 structure of its budget have evolved markedly in recent
 years. Samoa had built up sufficient fiscal space in the
 early to mid-2000s to be able to respond to a major
 exogenous shock. The objective of the public expenditure
 review (PER) notes is to assist the Government of Samoa
 (GoS) in taking stock of the evolving expenditure trends in
 recent years and to strengthen the analytical basis for the
 management of public expenditure. Financial management
 information systems (FMIS) data was consistently classified
 and supplemented with project grant and loan related data
 from ministry of finance accounts to compile a full database
 of domestically and externally funded expenditure. The
 analysis of the public wage bill combines FMIS data with
 data from the payroll system. It also incorporates payroll
 data from the accounts of the largest public agencies to
 present approximate estimates of payroll trends for the
 whole government for the first time. This note will look
 backwards to take stock of the factors that accounted for
 fiscal expansion since FY2006, and look ahead to highlight
 the impact of cyclone Evan on the fiscal position from 2013
 onwards. The first part of the note will review trends in
 public expenditure, revenues, grants, financing, and budget
 execution to provide insight into which aspects resource
 allocation have changed the most in real terms from 2006 to
 2012, and decompose trends to identify the main drivers of
 growth in the budget. The second part of the note focuses on
 the impact of cyclone Evan on Samoa's fiscal position
 from 2013 onwards, and presents projections of the fiscal
 path in long-term in light of higher deficit and debt levels.
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Republic of Niger : 2012 Public Expenditure ReviewThe Government's Plan for Economic
 and Social Development (PESD) 2012-2015 outlines an
 ambitious public expenditure program to foster sustainable
 inclusive growth and to improve public service delivery. The
 2012 Public Expenditure Review (PER) is the first in a
 planned series of annual PERs (APERs). The objective of
 APERs is to provide decision makers in the Nigerien
 government, domestic stakeholders, as well as Niger's
 development partners with regular information and analysis
 on budgetary developments. The APER process aims to meet
 information requirements of interested stakeholders while
 minimizing the transaction cost for government. In the
 absence of a regularly published APER, the authorities are
 confronted with frequent and often duplicative requests for
 information, which claim significant staff time in an
 already very capacity constrained public sector environment.
 It is envisaged that a "one assessment - one
 process" approach will help to reduce transaction costs
 for government while meeting information requirements of
 interested stakeholders. The APERs will consist of three
 main parts. The first part will monitor public expenditure
 performance and the implementation of public financial
 management reforms. The second part will focus on sectoral
 public expenditure issues, and the third part will analyze
 selected public expenditure issues in detail. In the context
 of the annual PER process, every second year a public
 expenditure and financial accountability (PEFA) will be
 carried out. Public expenditure management reform action
 plan has been adopted in 2012 and provides a road map for
 reforms and helps coordinate donor support in this area. The
 Bank is supporting the strengthening of public financial
 management systems through a technical assistance grant.
 This PER covers the following topics: introduction in the
 first chapter. The review's macroeconomic context in
 the second chapter, an assessment of public expenditure
 trends and composition in the third chapter, and a review of
 the volume, modalities, and allocation of official
 development assistance in the fourth chapter. Public
 expenditure developments in the health, education, and rural
 development sectors are reviewed in the fifth, sixth, and
 seventh chapters, respectively. At the end, chapter eight
 focuses on strengthening Niger's public expenditure
 review process.
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Malawi Public Expenditure ReviewThis public expenditure review (PER
 2013) is prepared in response to a request by the Government
 of Malawi (GOM). It is aligned with the fifth country
 assistance strategy (CAS) FY2013-FY16. The PER offers
 policies to improve public expenditure efficiency defined in
 the context of Malawi as delivering similar or improved
 level and quality of government services with constrained
 overall resource envelope as described in the new GOM fiscal
 framework. The PER has four main objectives. First, it
 supports the government to enhance the quality and
 efficiency of public financial management and provide inputs
 to the preparation of its budget. Second, it complements the
 on-going public finance and economic management (PFEM)
 reforms. Third, it provides development partners in Malawi
 with analytical inputs into their operations. Fourth, the
 PER is expected to become a crucial component of the
 implementation of the fiscal framework, underpinning the new
 extended credit facility (ECF) agreed with the International
 Monetary Fund (IMF) in July 2012. The PER 2013 consists of
 seven chapters. The first two chapters focus on the overall
 macro-fiscal framework, planning, and budgeting processes.
 Chapters 3 to 7 analyze the allocative, technical
 efficiency, and equity of sectoral public expenditures in
 agriculture, transport, education, health, and social
 protection respectively.