Cover -- Table of Contents -- Abbreviations -- PEFA Secretariat/Disclosure of Quality Assurance Mechanism -- Summary of the Assessment -- I. Introduction -- II. Niger Background -- A. Economic situation of the country -- B. Budgetary objectives -- C. Legal and institutional framework for public financial management -- III. Assessment of the public financial management systems, procedures and institutions -- A. Budget credibility -- B. Comprehensiveness and Transparency -- C. Budgeting based on public policies -- D. Predictability and Control in Budget Execution -- E. Accounting, recording of information and financial reporting -- F. External Scrutiny and Audit -- G. Donor Practices -- IV. Government Reform Process -- A. Description of recent and ongoing reforms -- B. Institutional factors supporting reform planning and implementation -- Annexes -- 1. Sources of Information -- 2. List of persons we met -- 3. Analysis of Indicators PI-1 and PI-2 -- 4. Summary and comparative table of performance indicators by component in 2008 and 2012 -- Tables -- 1. Summary of the PEFA 2012 assessment compared to the 2008 assessment -- 2. Number (and percentage of expenditures) of government public entities -- 3. Key macroeconomic data -- 4. Financial operations of the central government (as a percentage of GDP) -- 5. Central government expenditures by economic categories (as a percentage of the total) -- 6. Budget allocations by sector (as a percentage of total expenditures) -- 7. Central government budget allocation and execution -- 8. Matrix of results of indicator PI-2 -- 9. Summary of results: outturn rate for revenue projections -- 10. Stock of payment expenditure arrears -- 11. Status of documents required by PEFA -- 12. Summary of sets of financial statements produced and expenditures reported -- 13. Access to key fiscal information.

14. Actual primary expenditures in the priority sectors -- 15. Number and type of appeal -- 16. Status of collections and outstanding amounts to be collected from issuances after a tax audit for each fiscal year (2009, 2010 and 2011) -- 17. Summary of the features of the legal and regulatory framework for procurement according to the baseline PEFA criteria -- 18a. Breakdown of procurement modes by number and percentage -- 18b. Breakdown of procurement modes by amount -- 19. Analysis of the existence of an independent administrative body in charge of reviewing complaints -- 20. Estimate of the share of systems reviews in the working time of inspections -- 21. Annual DGIF missions -- 22. Regularity of in-year reports on budget execution -- 23. Principal Activities of the Audit Office -- 24. Direct planned and actual budget aid -- 25. Matrix of results of calculations for the components of Indicator D-1 -- Boxes -- 1. Budget policy documents -- 2. Medium-term frameworks: Institutional issues and change in methodology -- 3. Change in Accounting Organization -- 4. Report on the 2007 budget review law -- 5. Status of accounts submitted to the Audit Office -- 6. Dates for the Dissolution and Seating of the National Assembly -- 7. Dates that Budget Laws Were Enacted.