Haiti : Public Expenditure Management and Financial Accountability Review.

By: Bank, WorldMaterial type: TextTextSeries: Country StudiesPublisher: Herndon : World Bank Publications, 2008Copyright date: ©2008Description: 1 online resource (322 pages)Content type: text Media type: computer Carrier type: online resourceISBN: 9780821375921Subject(s): Finance, Public -- Haiti -- Accounting | Haiti -- Appropriations and expendituresGenre/Form: Electronic books.Additional physical formats: Print version:: Haiti : Public Expenditure Management and Financial Accountability ReviewDDC classification: 352.4/6097294 LOC classification: HJ9923.H25 -- H35 2008ebOnline resources: Click to View
Contents:
Contents -- Acknowledgments -- Abbreviations and Acronyms -- Executive Summary -- PART I Economic and Financial Management Context -- CHAPTER 1 Macroeconomic and Fiscal Context -- Structure of Haiti's Economy and of Public Finance -- Fiscal Policy and Economic Outcomes, 2004-06 -- Policy Recommendations -- CHAPTER 2 Public Expenditure Review: Broad Trends and Patterns -- Analysis of Public Expenditure by Functional Classification -- Analysis of Actual Expenditures -- Factors Determining the Structure of Public Expenditure -- Analysis of the Public Investment Program -- Budget Execution -- Policy Recommendations -- CHAPTER 3 Country Financial Accountability Assessment -- Background -- Legal and Institutional framework -- Budget Preparation -- Budget Execution -- Accounting and Financial Reporting -- Debt and Cash Flow Management -- Information Systems -- Internal Controls -- External Controls and Legislative Scrutiny -- Procurement Operations and Market Practices -- Integrity of the Public Procurement System -- Policy Recommendations -- PART II Public Expenditure Reviewin Priority Sectors -- CHAPTER 4 Economic Sector Expenditure Review -- Agricultural Sector -- Infrastructure Sector -- CHAPTER 5 Social Sector Expenditure Review -- Education Sector -- Health Sector -- CHAPTER 6 Justice and Security Expenditure Review -- Background and Sector Strategy and Objectives -- Trends and Structure of Justice and Security Sector Expenditures -- Public Investment Programs in the Justice and Security Sector -- Weaknesses, Challenges and Recommendations -- PART III Addressing Growth and Poverty Challenges: A Macro-Modeling Approach -- CHAPTER 7 Assessing the Impact of Fiscal Policy on Growth and Poverty: A Macroeconomic Framework -- Description of the Key Features of the Haiti Macro-Model -- Calibration.
CHAPTER 8 Addressing Growth and Poverty Challenges: Fiscal Reforms and Aid Requirements -- Baseline Scenario, 2007-15 -- Policy Experiments -- Appendixes -- APPENDIX A Macroeconomic and Fiscal Context -- APPENDIX B Public Expenditure Trends -- APPENDIX C PEFA Indicators -- APPENDIX D Economic Sector Expenditures -- APPENDIX E Social Sector Expenditures -- APPENDIX F Justice and Security Expenditures -- APPENDIX G Summary List of Equations -- APPENDIX H Scenarios -- References -- LIST OF TABLES -- Table 1. Composition of GDP at Factor Cost, 2000-06 (in percent) -- Table 2. Income Per Capita, Nominal GDP, and Growth Rates, 2000-06 -- Table 3. Composition of Government Revenue, FY2000-06 (in percent of GDP) -- Table 5. Composition of Government Expenditure, FY 2000-06 (in percent of GDP) -- Table 6. Overall Fiscal Balance FY2000-06 (millions of gourdes) -- Table 7. Structure of Pledges and Main Donors Areas of Intervention, 2004-07 (US millions) -- Table 8. Donor Development Financing: Commitments 2004-07 versus Disbursements as of September 2007 (in US millions) -- Table 9. Government Revenue (excluding Grants): Haiti and Selected Comparable Sub-Saharan Africa Countries, 2002-06 (in percent of GDP) -- Table 10. External Debt Service, 2006/06-2014/15 (In US millions, unless otherwise indicated) -- Table 11. Debt Service Before and After HIPC and MDRI Relief, 2007-15 (in million of US) -- Table 12. General Trends in Budget Allocations, FY2002-07 (in millions of real gourdes) -- Table 13. Broad Trends in Budget Allocationsto Priority Sectors, FY2002-07 (in millions of real gourdes) -- Table 14. Broad Trends in Budget Allocations to Priority Subsectors, FY2002-07 (in millions of real gourdes) -- Table 15. Geographical Distribution of Government Budget by Department, FY2006/07 (in nominal millions of gourdes).
Table 16. Total Spending by Broad Categories, FY2002-06 (in millionsof real gourdes) -- Table 17. Functional Distribution of Actual Total Expenditures, Payment Basis (in millions of real gourdes) -- Table 18. Functional Distribution of Actual Public Recurrent Expenditures, Payment Basis (in millions of real gourdes) -- Table 19. Shares of Comptes Courants in Total Spending for Selected Priority Sectors, FY2002-05 (in percent) -- Table 20. Comparison of Spending on Priority Sectors (In percent of total budget allocations, excluding debt service) -- Table 21. Public Investment Program, FY2004-05, FY2005-06, and FY2006-07 (in million of real gourdes, unless otherwise indicated) -- Table 21. Public Investment Program, FY2004-05, FY2005-06, and FY2006-07 (in million of real gourdes, unless otherwise indicated) (Continued) -- Table 22. Execution Rates in Percent, FY2002-06 -- Table 23. Budgetary Allocations (in millions of real gourdes) -- Table 24. Budgetary Allocations Structure,FY2001-06 (in millions of realgourdes) -- Table 25. Structure of MARNDR's Operating Budget Allocations, FY2005-07 (in millions of real gourdes) -- Table 26. Trends in MARNDR's Expenditures,FY2001-06 (in millions of real gourdes) -- Table 27. Detailed Expenses by Budget Line, FY 2005-06 (in thousandsof real gourdes) -- Table 28. Detailed Expenses by Budget Line, FY 2002-03 (in thousandsof nominal gourdes) -- Table 29. Shares in Budget Execution (in millions of real gourdes) -- Table 30. Investment Budget (PIP), Yearly Allocations (in millions of real gourdes,unless otherwise indicated) -- Table 31. Comparison of Budgets Requested and Allocated (in millions of nominal gourdes) -- Table 32. Generated Funds in Ministry of Agriculture (in thousands of real gourdes) -- Table 33. Main Current Account in Ministry of Agriculture -- Table 34. Network Infrastructure in Haiti 1990-2004.
Table 35. Allocations to the Ministry of Public Works, Transports and Communication (MTPTC), FY2001-07 (in millions of real gourdes) -- Table 36. Infrastructure Sector: Share of Selected Items in Recurrent Budget and Their Execution Rate, FY2002/06 (in percent) -- Table 37. Infrastructure Sector: Budget Execution, FY2001-06 (in millions of real gourdes) -- Table 38. Infrastructure Sector: Recurrent Budget Execution, FY2001-06 (in millions of real gourdes) -- Table 39. Resources for PIP in the Infrastructure Sector: Comparison to Other Priority Sectors, FY2004/05 and FY2005/06 (in millions of nominalgourdes) -- Table 40. Donors' Financing under ICF, 2004-06 pledges and June 2004-December 2005 Realizations (in millions of U.S. dollars, unlessotherwise indicated) -- Table 41. Allocations to Education Sector FY2002/07 (in millions of real gourdes) -- Table 42. Composition of Spending, FY2002-07 (in millions of real gourdes) -- Table 43. MENFP Budget Execution, FY2002-06 (in millions of real gourdes) -- Table 44. Resources for PIP in the Education Sector: Comparison to Other Priority Sectors, FY2004-07 (in millions of real gourdes) -- Table 45. Status of Disbursement versus Commitments, as of December 31, 2005 for All Types of Interventions (under ICF and others) (in thousandd of US) -- Table 46. Donors' Commitments and Disbursements under ICF and Other Interventions -- Table 47. Commitments (2004-07) and Disbursements (as of December 2005) by Donor, Framework and Areas of Intervention and Axis -- Table 48. Donors' Commitments to Financing School Year 2004/05 (in thousands of U.S. dollars) -- Table 49. Health Indicators: Comparison Haiti and Regional Averages (LAC, SSA, and LIC) -- Table 50. Allocations to Health Sector, FY2002-07 (in millions of real gourdes) -- Table 51. Financing of Public Investment Plan, FY2004/05 to FY2006/07.
Table 52. Health Sector: Budget Execution,FY2002/07 (in millions of real gourdes million) -- Table 53. Health Sector: Recurrent Budget Execution, FY2002/07 (in millions of gourdes) -- Table 54. Health Sector: Share of Selected Items in Recurrent Budget and Execution Rate, FY2002/06 (in percent) -- Table 55. Resources for PIP in the HealthSector: Comparison to Other Priority Sectors, FY2004/05-FY2006/07 (inmillions of real gourdes) -- Table 56. Donors' Financing under ICF, June 2004-December 2005 (in millionsof U.S. dollars, unless otherwise indicated) -- Table 57. Allocations to Justice and Security Sector, FY2002-07 (in millions of real gourdes million) -- Table 58. Recurrent Budget Allocations toJustice/Security Sector, FY2002-07 (in millions of real gourdes) -- Table 59. Evolution of the Intrasectoral Allocation of Recurrent Expenditures,FY2005-07 (in millions of real gourdes, excluding aid project, unlessotherwise indicated) -- Table 60. Evolution of the Composition of Expenditure, FY2001/06 (in percentof total expenditure, excl. aid project) -- Table 61. Justice and Public Security: Credits and Expenditures for Selected Goods and Services, FY2002-07 (in thousands of real gourdes, excluding aid project) -- Table 62. Justice and Public Security: Projected Salary Expenditures (in millionsof constant U.S. dollars) -- Table 63. Projected Justice/Security Salaries Expenditure and Total Government Salaries, FY2007-09 (in millions of constant U.S. dollars) -- Table 64. Intra-allocation of Credits and Expenditures, and Execution, FY2003/04 to FY2005/06 (in millions of real gourdes) -- Table 65. Resources for PIP in Justice and Security Sector. Average over FY2004/05 to FY2006/07 (in millions of real gourdes) -- Table A.1. VAT in Selected Countries.
Table A.2. Average Annual GDP growth between 1995 and 2004, Haiti Compared to Selected Sub-Saharan Africa Countries.
Summary: Haiti: Public Expenditure Management and Financial Accountability Review is part of the World Bank Country Study series. These reports are published with the approval of thesubject government to communicate the results of the Bank's work on the economic and related conditions of member countries to governments and to the development community.This book summarizes the key findings and policy recommendations of a comprehensive diagnosis of a Public Expenditure Management and Financial Accountability Review (PEMFAR). The PEMFAR is an exercise which integrates the analysis of a Public Expenditure Review, a Country Financial Accountability Assessment, and a Country Procurement Assessment Report. The analysis focuses on the linkages between public finance, growth, and poverty.Over the past years, Haiti has made good progress in reforming its public financial management system. However, significant challenges remain to improve efficiency, transparency, and accountability. Moreover, the growth-poverty response of the improved system has been limited. Haiti remains one the poorest countries in the world. Accelerating growth and reducing poverty will require bold policy actions with a strong emphasis on fiscal reforms. However, even with the best fiscal reforms, it is unlikely that Haiti will achieve in the near future the high growth rates required to significantly move the country out of the poverty trap. More foreign aid and predictable flows are needed to support economic growth and help overcome some of the vicious dynamic circles that lock Haiti in a low growth/high poverty equilibrium, and improve living standards. In this context, effective management of aid flows is crucial to ensure that their potential growth-enhancing, poverty-reducing, and human development-improving effects materialize.
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Contents -- Acknowledgments -- Abbreviations and Acronyms -- Executive Summary -- PART I Economic and Financial Management Context -- CHAPTER 1 Macroeconomic and Fiscal Context -- Structure of Haiti's Economy and of Public Finance -- Fiscal Policy and Economic Outcomes, 2004-06 -- Policy Recommendations -- CHAPTER 2 Public Expenditure Review: Broad Trends and Patterns -- Analysis of Public Expenditure by Functional Classification -- Analysis of Actual Expenditures -- Factors Determining the Structure of Public Expenditure -- Analysis of the Public Investment Program -- Budget Execution -- Policy Recommendations -- CHAPTER 3 Country Financial Accountability Assessment -- Background -- Legal and Institutional framework -- Budget Preparation -- Budget Execution -- Accounting and Financial Reporting -- Debt and Cash Flow Management -- Information Systems -- Internal Controls -- External Controls and Legislative Scrutiny -- Procurement Operations and Market Practices -- Integrity of the Public Procurement System -- Policy Recommendations -- PART II Public Expenditure Reviewin Priority Sectors -- CHAPTER 4 Economic Sector Expenditure Review -- Agricultural Sector -- Infrastructure Sector -- CHAPTER 5 Social Sector Expenditure Review -- Education Sector -- Health Sector -- CHAPTER 6 Justice and Security Expenditure Review -- Background and Sector Strategy and Objectives -- Trends and Structure of Justice and Security Sector Expenditures -- Public Investment Programs in the Justice and Security Sector -- Weaknesses, Challenges and Recommendations -- PART III Addressing Growth and Poverty Challenges: A Macro-Modeling Approach -- CHAPTER 7 Assessing the Impact of Fiscal Policy on Growth and Poverty: A Macroeconomic Framework -- Description of the Key Features of the Haiti Macro-Model -- Calibration.

CHAPTER 8 Addressing Growth and Poverty Challenges: Fiscal Reforms and Aid Requirements -- Baseline Scenario, 2007-15 -- Policy Experiments -- Appendixes -- APPENDIX A Macroeconomic and Fiscal Context -- APPENDIX B Public Expenditure Trends -- APPENDIX C PEFA Indicators -- APPENDIX D Economic Sector Expenditures -- APPENDIX E Social Sector Expenditures -- APPENDIX F Justice and Security Expenditures -- APPENDIX G Summary List of Equations -- APPENDIX H Scenarios -- References -- LIST OF TABLES -- Table 1. Composition of GDP at Factor Cost, 2000-06 (in percent) -- Table 2. Income Per Capita, Nominal GDP, and Growth Rates, 2000-06 -- Table 3. Composition of Government Revenue, FY2000-06 (in percent of GDP) -- Table 5. Composition of Government Expenditure, FY 2000-06 (in percent of GDP) -- Table 6. Overall Fiscal Balance FY2000-06 (millions of gourdes) -- Table 7. Structure of Pledges and Main Donors Areas of Intervention, 2004-07 (US millions) -- Table 8. Donor Development Financing: Commitments 2004-07 versus Disbursements as of September 2007 (in US millions) -- Table 9. Government Revenue (excluding Grants): Haiti and Selected Comparable Sub-Saharan Africa Countries, 2002-06 (in percent of GDP) -- Table 10. External Debt Service, 2006/06-2014/15 (In US millions, unless otherwise indicated) -- Table 11. Debt Service Before and After HIPC and MDRI Relief, 2007-15 (in million of US) -- Table 12. General Trends in Budget Allocations, FY2002-07 (in millions of real gourdes) -- Table 13. Broad Trends in Budget Allocationsto Priority Sectors, FY2002-07 (in millions of real gourdes) -- Table 14. Broad Trends in Budget Allocations to Priority Subsectors, FY2002-07 (in millions of real gourdes) -- Table 15. Geographical Distribution of Government Budget by Department, FY2006/07 (in nominal millions of gourdes).

Table 16. Total Spending by Broad Categories, FY2002-06 (in millionsof real gourdes) -- Table 17. Functional Distribution of Actual Total Expenditures, Payment Basis (in millions of real gourdes) -- Table 18. Functional Distribution of Actual Public Recurrent Expenditures, Payment Basis (in millions of real gourdes) -- Table 19. Shares of Comptes Courants in Total Spending for Selected Priority Sectors, FY2002-05 (in percent) -- Table 20. Comparison of Spending on Priority Sectors (In percent of total budget allocations, excluding debt service) -- Table 21. Public Investment Program, FY2004-05, FY2005-06, and FY2006-07 (in million of real gourdes, unless otherwise indicated) -- Table 21. Public Investment Program, FY2004-05, FY2005-06, and FY2006-07 (in million of real gourdes, unless otherwise indicated) (Continued) -- Table 22. Execution Rates in Percent, FY2002-06 -- Table 23. Budgetary Allocations (in millions of real gourdes) -- Table 24. Budgetary Allocations Structure,FY2001-06 (in millions of realgourdes) -- Table 25. Structure of MARNDR's Operating Budget Allocations, FY2005-07 (in millions of real gourdes) -- Table 26. Trends in MARNDR's Expenditures,FY2001-06 (in millions of real gourdes) -- Table 27. Detailed Expenses by Budget Line, FY 2005-06 (in thousandsof real gourdes) -- Table 28. Detailed Expenses by Budget Line, FY 2002-03 (in thousandsof nominal gourdes) -- Table 29. Shares in Budget Execution (in millions of real gourdes) -- Table 30. Investment Budget (PIP), Yearly Allocations (in millions of real gourdes,unless otherwise indicated) -- Table 31. Comparison of Budgets Requested and Allocated (in millions of nominal gourdes) -- Table 32. Generated Funds in Ministry of Agriculture (in thousands of real gourdes) -- Table 33. Main Current Account in Ministry of Agriculture -- Table 34. Network Infrastructure in Haiti 1990-2004.

Table 35. Allocations to the Ministry of Public Works, Transports and Communication (MTPTC), FY2001-07 (in millions of real gourdes) -- Table 36. Infrastructure Sector: Share of Selected Items in Recurrent Budget and Their Execution Rate, FY2002/06 (in percent) -- Table 37. Infrastructure Sector: Budget Execution, FY2001-06 (in millions of real gourdes) -- Table 38. Infrastructure Sector: Recurrent Budget Execution, FY2001-06 (in millions of real gourdes) -- Table 39. Resources for PIP in the Infrastructure Sector: Comparison to Other Priority Sectors, FY2004/05 and FY2005/06 (in millions of nominalgourdes) -- Table 40. Donors' Financing under ICF, 2004-06 pledges and June 2004-December 2005 Realizations (in millions of U.S. dollars, unlessotherwise indicated) -- Table 41. Allocations to Education Sector FY2002/07 (in millions of real gourdes) -- Table 42. Composition of Spending, FY2002-07 (in millions of real gourdes) -- Table 43. MENFP Budget Execution, FY2002-06 (in millions of real gourdes) -- Table 44. Resources for PIP in the Education Sector: Comparison to Other Priority Sectors, FY2004-07 (in millions of real gourdes) -- Table 45. Status of Disbursement versus Commitments, as of December 31, 2005 for All Types of Interventions (under ICF and others) (in thousandd of US) -- Table 46. Donors' Commitments and Disbursements under ICF and Other Interventions -- Table 47. Commitments (2004-07) and Disbursements (as of December 2005) by Donor, Framework and Areas of Intervention and Axis -- Table 48. Donors' Commitments to Financing School Year 2004/05 (in thousands of U.S. dollars) -- Table 49. Health Indicators: Comparison Haiti and Regional Averages (LAC, SSA, and LIC) -- Table 50. Allocations to Health Sector, FY2002-07 (in millions of real gourdes) -- Table 51. Financing of Public Investment Plan, FY2004/05 to FY2006/07.

Table 52. Health Sector: Budget Execution,FY2002/07 (in millions of real gourdes million) -- Table 53. Health Sector: Recurrent Budget Execution, FY2002/07 (in millions of gourdes) -- Table 54. Health Sector: Share of Selected Items in Recurrent Budget and Execution Rate, FY2002/06 (in percent) -- Table 55. Resources for PIP in the HealthSector: Comparison to Other Priority Sectors, FY2004/05-FY2006/07 (inmillions of real gourdes) -- Table 56. Donors' Financing under ICF, June 2004-December 2005 (in millionsof U.S. dollars, unless otherwise indicated) -- Table 57. Allocations to Justice and Security Sector, FY2002-07 (in millions of real gourdes million) -- Table 58. Recurrent Budget Allocations toJustice/Security Sector, FY2002-07 (in millions of real gourdes) -- Table 59. Evolution of the Intrasectoral Allocation of Recurrent Expenditures,FY2005-07 (in millions of real gourdes, excluding aid project, unlessotherwise indicated) -- Table 60. Evolution of the Composition of Expenditure, FY2001/06 (in percentof total expenditure, excl. aid project) -- Table 61. Justice and Public Security: Credits and Expenditures for Selected Goods and Services, FY2002-07 (in thousands of real gourdes, excluding aid project) -- Table 62. Justice and Public Security: Projected Salary Expenditures (in millionsof constant U.S. dollars) -- Table 63. Projected Justice/Security Salaries Expenditure and Total Government Salaries, FY2007-09 (in millions of constant U.S. dollars) -- Table 64. Intra-allocation of Credits and Expenditures, and Execution, FY2003/04 to FY2005/06 (in millions of real gourdes) -- Table 65. Resources for PIP in Justice and Security Sector. Average over FY2004/05 to FY2006/07 (in millions of real gourdes) -- Table A.1. VAT in Selected Countries.

Table A.2. Average Annual GDP growth between 1995 and 2004, Haiti Compared to Selected Sub-Saharan Africa Countries.

Haiti: Public Expenditure Management and Financial Accountability Review is part of the World Bank Country Study series. These reports are published with the approval of thesubject government to communicate the results of the Bank's work on the economic and related conditions of member countries to governments and to the development community.This book summarizes the key findings and policy recommendations of a comprehensive diagnosis of a Public Expenditure Management and Financial Accountability Review (PEMFAR). The PEMFAR is an exercise which integrates the analysis of a Public Expenditure Review, a Country Financial Accountability Assessment, and a Country Procurement Assessment Report. The analysis focuses on the linkages between public finance, growth, and poverty.Over the past years, Haiti has made good progress in reforming its public financial management system. However, significant challenges remain to improve efficiency, transparency, and accountability. Moreover, the growth-poverty response of the improved system has been limited. Haiti remains one the poorest countries in the world. Accelerating growth and reducing poverty will require bold policy actions with a strong emphasis on fiscal reforms. However, even with the best fiscal reforms, it is unlikely that Haiti will achieve in the near future the high growth rates required to significantly move the country out of the poverty trap. More foreign aid and predictable flows are needed to support economic growth and help overcome some of the vicious dynamic circles that lock Haiti in a low growth/high poverty equilibrium, and improve living standards. In this context, effective management of aid flows is crucial to ensure that their potential growth-enhancing, poverty-reducing, and human development-improving effects materialize.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2018. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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