Erosion of Expenditure Management System: An Unintended Consequence of Donor Approaches

September 1, 1996

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

The paper considers the various procedures and practices relating to budgeting and accounting of foreign aid, and points out that as a result of the high degree of ringfencing associated with the aid, a kind of functional dyarchy has emerged with serious implications for expenditure management in the recipient countries. It concludes that more structured negotiations, improved information systems as well as performance agreements have the potential of avoiding the problems now encountered.

Subject: Budget planning and preparation, Central government spending, Expenditure, Expenditure control, Foreign aid

Keywords: donor, donor country, donor-insisted procedure, government, procedure, WP

Pages:
14
Volume:
1996
DOI:
https://doi.org/10.5089/9781451948400.001
Issue:
102
Series:
Working Paper No. 1996/102
Stock No:
WPIEA1021996
ISBN:
9781451948400
ISSN:
1018-5941

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