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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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Province of Santa Fe, Republic of Argentina : Public Financial Management AssessmentThe assessment for the Province of Santa
 Fe was prepared jointly by the Ministry of Finance of the
 Province of Santa Fe and the World Bank (WB) on the basis of
 findings from missions. It seeks to: (i) provide the
 provincial government with a reference tool for dialogue and
 action to strengthen their public financial management
 systems; (ii) assess the province's PFM systems and
 identify and address their main fiduciary issues, as well as
 their impact on the implementation of World Bank operations;
 and (iii) contribute in a broader sense to the dialogue
 between the Bank and Argentina's national and
 provincial authorities regarding fiduciary portfolio
 management and reliance on the country's systems. The
 assessment is not a fully fledged PFM performance report
 using all PEFA performance indicators. As agreed with the
 provincial government and the World Bank s Country
 Management Unit, the team selected and used 19 PFM
 performance indicators (PI 1, PI 4, PI 5-7, PI 9-12, PI
 16-18, and PI 20-26) to review the status of PFM in the
 province. The report was prepared based on the findings of
 the missions that visited Argentina in the first semester of
 2009 and refers to the 2006-2008 fiscal years. The report
 was completed in June 2012 and highlights the progress and
 improvement in some PFM areas since 2009 whenever provided
 by the Province (in footnotes wherever appropriate).
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Province of Cordoba, Republic of Argentina : Public Financial Management AssessmentThis public financial management
 assessment for Cordoba has three main objectives: (i) to
 provide the provincial governments with a reference tool for
 dialogue and action to strengthen their public financial
 management (PFM) systems; (ii) to provide an assessment of
 provincial PFM systems, identifying and addressing their
 main fiduciary issues, as well as the impact of these issues
 on the implementation of World Bank operations; and (iii) to
 contribute to the World Bank's dialogue with
 Argentina's national and provincial authorities on
 fiduciary portfolio management and reliance on country
 systems. The study focuses on budget preparation and
 execution, with emphasis on budget comprehensiveness and
 performance, and on public accountancy and control. It
 describes strengths and weaknesses of the provincial systems
 and analyzes their impact on fiscal discipline and the
 allocation of resources. Chapter 2 of this assessment
 describes the economic and institutional framework of the
 Province of San Juan. Chapter 3 summarizes the
 province's main achievements and challenges ahead in
 public financial management reform, drawing on Chapter 4,
 which gives a detailed analysis of public financial
 management in the province, using the PEFA indicators agreed
 with the provincial government. Chapter 3 summarizes the
 province's main achievements and challenges ahead in
 public financial management reform, drawing on Chapter 4,
 which gives a detailed analysis of public financial
 management in the province, using the PEFA indicators agreed
 with the provincial government.