A Comparison Between Two Public Expenditure Management Systems in Africa

Author/Editor:

Ian Lienert

Publication Date:

January 1, 2003

Electronic Access:

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

This paper assesses the advantages and disadvantages of the French and British public expenditure management systems as used in Africa. The main differences are in budget execution and government accounting. In both francophone and anglophone Africa, there are common weaknesses in the application of the inherited systems, which appear to dominate any distinct features of the individual systems. Desirable reforms in both systems will only be successful if they are accompanied by measures that enhance the accountability of those who operate the systems, including enforcing the rules embodied in existing or reformed regulatory frameworks.

Series:

Working Paper No. 2003/002

Subject:

Budget execution and treasury management Budget planning and preparation Expenditure Expenditure control Fiscal accounting and reporting Public financial management (PFM)

English

Publication Date:

January 1, 2003

ISBN/ISSN:

9781451841787/1018-5941

Stock No:

WPIEA0022003

Pages:

34

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