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Strengthening Institutions for the Preparation of Government BudgetsThe Government of Zimbabwe (GOZ) faces
 difficult choices in managing the size of its civil service
 wage bill. The Government understands the need to watch the
 escalating wage bill carefully and put in place a strategy
 to steer it to a sustainable level as early as possible.
 Historical and international comparisons suggest that an
 overall wage bill of around 10 percent of GDP should be the
 medium-term target. This note illustrates that Zimbabwe
 could take immediate steps in 2010 and 2011 that will put it
 on the path of a sustainable level of wage bill in the
 medium-term. The focus of efforts to contain the wage bill
 should be on short-term measures because designing and
 implementing a medium-term approach to wage bill management
 would be too challenging in view of prevailing economic
 uncertainty and complex political reality. The note covers
 the staff employed by the Central Government, including
 uniformed services and staff employed by the Grant-in-Aided
 (GIA) institutions. The staff employed by local governments
 and public enterprises are excluded because direct transfers
 from the central budget to local government and public
 enterprises are rather small. (annex A has an outline of the
 institutional aspects of civil service in Zimbabwe). Given
 the paucity of information, the note does not make any
 recommendations specific to the GIA wage bill.
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Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive SummaryThis report reviews the trends in
 expenditure patterns in public financial management (PFM) in
 Nigeria since 2001, and assesses the impact thus far of the
 ongoing government reform efforts. The public expenditure
 management and financial accountability review (PEMFAR)
 covers areas that have been traditionally undertaken by
 separate Bank reports such as the public expenditure reviews
 (PER), the country financial accountability assessment
 (CFAA), and the country procurement assessment review
 (CPAR). This analysis covers fiscal policies and performance
 at both federal and state government levels. The PEMFAR is a
 consolidated diagnostic tool designed to enhance Bank,
 development partners' and member countries'
 knowledge of PFM arrangements and reform challenges. The
 core objective of the Nigeria PEMFAR is to advise the
 Government (federal and participating states) on how (i) to
 better focus and sequence its PFM, including the procurement
 reform agenda within a broader economic reform framework,
 and (ii) identify directions and instruments of
 restructuring its expenditure patterns on both macro and
 sectoral levels. The PEMFAR also aims to inform
 international development partners on how they could provide
 more efficient support for the PFM reforms in Nigeria by
 identifying the main bottlenecks within the existing reform process.
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Sudan : Public Expenditure Review, Synthesis ReportThis synthesis provides a baseline assessment of two fundamental dimensions of public finance in post-CPA Sudan-fiscal management and the alignment of resources to broad-based growth and reduced poverty and inequality. This Public Expenditure Review (PER), the first for Sudan, reflects the initial phase of engagement, with the objective of identifying and supporting improvements in budget planning, monitoring and institutional arrangements so as to contribute to improved resource use and outcomes. The emphasis is on establishing a baseline understanding of key fiscal management and policy challenges, highlighting reform measures for policymakers, and setting the agenda for the next phase of work. This report begins with an introduction. The rest of the synthesis report is structured as follows. Sections 2 and 3 cover the Government of National Unity (GNU) revenue and expenditure management, respectively. Section 4 summarizes key aspects of the PER dialogue on identifying and monitoring pro-poor spending in Sudan. Intergovernmental transfers and fiscal decentralization are the focus of Section 5, and section 6 summarizes the main findings from the PER state case studies. Section 7 is dedicated to fiscal issues in the South.