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Nigeria - Lagos rolling first public expenditure review (Inglés)

This review provides an analysis of the fiscal performance and sustainability of the State of Lagos, performance of the budgeting system and of the public procurement system. It is the first in a planned rolling Public Expenditure Reviews (PERs) for Lagos state. The analysis finds that the state's fiscal policy is broadly sound and that its fiscal program is sustainable in the medium term, but only if certain conditions prevail. It also finds that the performance of the budget system has been mixed, and that the public procurement system is beset with many weaknesses. In spite of weaknesses in the budget and procurement systems, the review observes that various reforms are currently underway to addresses the weaknesses. Finally, the report offers a number of recommendations on the way forward.


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    Examen del gasto público

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    Nigeria - Lagos rolling first public expenditure review

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    Securities and Exchange Commission;debt management department;high population growth rate;life expectancy at birth;source of drinking water;economic categorization of expenditure;Public Procurement System;share of capital;personal income tax;sales tax revenue;world oil price;General Administration;international good practice;share of revenue;cost of collection;capacity building plan;adult literacy rate;management of debt;wages and salary;fiscal sustainability analysis;external debt service;value added tax;local government relation;local government law;tax identification number;transfer of revenue;exchange rate;Exchange Rates;increase in capital;radio and television;public sector reform;terms of policy;increase in debt;central business district;long-term fiscal sustainability;event of default;budget preparation process;review of expenditure;property tax revenue;Law on Procurement;debt service payment;public investment program;Oil & Gas;Public Financial Management;commercial bank loan;category of revenue;allocation of oil;perception of corruption;Oil and Gas;source of revenue;property tax base;real growth rate;debt service obligation;expenditures on health;tax collection process;public expenditure program;taxation of income;Tax Reform;fiscal responsibility law;sale of share;property tax rate;property tax reform;provision of infrastructure;property tax collection;federal capital territory;release of fund;human resource management;capital expenditure;budget system;mineral revenue;contingent liability;contingent liabilities;fiscal program;institutional framework;Fiscal policies;fiscal policy;sinking fund;capital budget;federal transfer;audit recommendation;federal government;annual budget;taxpayer education;vat revenue;capital spending;alternative scenarios;debt limit;domestic bank;taxpayer service;external borrowing;loan obligation;expenditure increase;functional classification;state budget;management capacity;risk analysis;state revenue;land use;state tax;procurement reform;procurement law;state administration;international standard;tax payer;stamp duty;Macroeconomic Management;Fiscal Federalism;oil revenue;tax payment;welfare indicator;internal revenue;disaggregated level;approved budget;debt indicators;municipal budget;tax net;large corporation;information network;Tax Administration;tax policy;enabling legislation;Public Services;state expenditure;infrastructure renewal;foreign affair;potential yield;tax filing;consultancy service;income inequality;poor housing;public debt;mega city;revenue allocation;positive outcome;gini coefficient;medium-scale enterprises;socio-economic indicator;Financial Sector;retail trading;film industry;recruitment policy;payment obligation;tax return;Public Spending;investment programming;absorptive capacity;investment need;real capital;resource implications;tax assessment;direct funding;transfer account;real rate;allocation transfer;fiscal space;poor sanitation;revenue administration;foreign currency;social infrastructure;high capital;Waste Management;fiscal framework;recurrent budgets;debt fund;financial asset;land sale;exponential growth;pay taxes;print media;investment policy;increased revenue;city state;external auditing;island area;concessional financing;statutory limit;debt stock;unrealistic budget;land mass;Natural Resources;international airport;budget planning;reform effort;state procurement;share grant;legal framework;market practice;procurement operation;stakeholder consultation;oracle financials;fiscal performance;procurement process;investment appraisal;central registry;policy priority;sector expenditure;operational autonomy;expenditure share;administrative control;monitoring activity;custom duty;tax consultant;special account;account activities;boom-bust cycle;excess revenue;reference price;personnel cost;fiscal rule;institutional change;collect tax;fiscal relationship;political interference;procurement practice;operational responsibility;business premise;mining revenue



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