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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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Common Practices in Setting Expenditure Ceilings within National BudgetsDeveloping a national budget has always
 entailed a complex set of negotiations between national
 Government priorities, line ministry priorities, and a
 national funding envelope. This note explains how to
 introduce a medium term horizon into a government’s
 budgeting process, including the key steps involved. It
 provides guidance on setting aggregate and line ministry
 ceilings, reviewing experiences from countries with
 extensive experience of ceilings (for example, Finland, the
 Netherlands, Sweden, South Korea, Indonesia, Brazil,
 Australia, and Canada, among others), as well as those that
 have more recently adopted them. There is no one right way
 to set expenditure ceilings. Countries tailor expenditure
 ceilings to meet their specific needs, budget challenges,
 and capacity constraints. This note presents an iterative
 approach - starting from annual ceilings and gradually
 moving toward a medium-term expenditure framework - allowing
 for procedural, institutional, and organizational learning
 and adaptation along the way.
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Mongolia Public Financial Management Performance ReportThis public financial management
 performance report (PFM-PR) is the first assessment of
 Mongolia’s PFM system using the public expenditure and
 financial accountability (PEFA) framework. The report aims
 principally to establish an objective baseline measure of
 current PFM performance, highlighting areas of absolute and
 relative strength and weakness, thereby enabling a
 stock-taking of over a decade of PFM reforms in Mongolia and
 guiding the government in its reform priorities. The
 assessment covers PFM at the budgetary central government
 level. The PEFA is an evidence-based methodology that
 measures the performance of a country’s PFM system at a
 particular point in time using a set of standardized
 indicators. The assessment is done on six dimensions of an
 open and orderly PFM system identified by the framework,
 which are: credibility of the budget; comprehensiveness and
 transparency; policy-based budgeting; predictability and
 control in budget execution; accounting, recording, and
 reporting; and external scrutiny and audit. This PEFA
 assessment will complement the considerable work that has
 already taken place on public expenditure management, which
 includes regular economic updates, public investment
 reviews, procurement reviews, analytic work conducted and
 supported by the World Bank funded technical assistance
 projects, as well as technical assistance mission reports of
 the International Monetary Fund (IMF).