IMF Working Papers

Systemic Weaknesses of Budget Management in Anglophone Africa

By Ian Lienert, Feridoun Sarraf

December 1, 2001

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Ian Lienert, and Feridoun Sarraf. Systemic Weaknesses of Budget Management in Anglophone Africa, (USA: International Monetary Fund, 2001) accessed November 24, 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 examines the merits of the British budget management system that was inherited in Anglophone African countries and which has changed substantially in the United Kingdom since the 1960s. It considers whether the disappointing budgetary performance in Africa is due to weaknesses in the inherited British system, other external influences, or domestic developments. It finds that all three factors have played a role in the widespread problems with budget management systems. Reforms in institutional arrangements are needed, especially in budget execution. Technical reforms will be ineffective unless there are concomitant changes to enhance accountability, improve governance, and increase compliance.

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

Keywords: Africa, Allocation policy, Annual budget, Arrears, Audit, British, Budget, Budget execution, Budget execution and treasury management, Budget institutions, Budget planning and preparation, Budget preparation, Country, Expenditure control, Fiscal accounting and reporting, Government, Government allocation policy, Government bank accounts, Government expenditure, Government institution, Government utility payment, PEM system, Resource allocation, Systemic, WP

Publication Details

  • Pages:

    30

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Working Paper No. 2001/211

  • Stock No:

    WPIEA2112001

  • ISBN:

    9781451874846

  • ISSN:

    1018-5941

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