A Comparison Between Two Public Expenditure Management Systems in Africa

January 1, 2003

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Format: Chicago

Ian Lienert. A Comparison Between Two Public Expenditure Management Systems in Africa, (USA: International Monetary Fund, 2003) accessed December 22, 2024

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.

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

Keywords: Accounting system, Africa, Anglophone country, Audit, British, Budget execution and treasury management, Budget planning and preparation, Budget system, Chambers of Accounts, Countries MOF, Expenditure commitment, Expenditure control, Fiscal accounting and reporting, Fiscal year, Francophone country, French, Internal audit, PEM systems, Public expenditure management, WP

Publication Details

Pages:

34
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2003/002
Stock No:

WPIEA0022003
ISBN:

9781451841787
ISSN:

1018-5941

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