IMF Working Papers

Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries

By Bruno Imbert, Hoda Selim, Gwenaelle Suc, Qing Zhao

July 22, 2022

Download PDF

Preview Citation

Format: Chicago

Bruno Imbert, Hoda Selim, Gwenaelle Suc, and Qing Zhao. Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries, (USA: International Monetary Fund, 2022) accessed December 30, 2024

Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

This paper takes stock of unorthodox expenditure procedures in CEMAC and WAEMU countries and assesses their potential fiscal impact. “Unorthodox procedures” are defined as spending practices that bypass legal provisions governing public expenditure processes and circumvent regular controls or other budgetary rules, including those related to budget time limits, approved ceilings, or approved appropriations. The paper shows that despite PFM reforms, recourse to such procedures has persisted—resulting in the accumulation of arrears; inadequate fiscal reporting, including large stock-flow adjustments; and corruption vulnerabilities.

Subject: Budget execution processes, Budget planning and preparation, Expenditure, Expenditure control, Public financial management (PFM)

Keywords: Africa, Budget authority, Budget execution, Budget execution processes, Budget institutions, Budget planning and preparation, Cash disbursement, Control procedure, Expenditure ceiling, Expenditure control, Expenditure controls, Fiscal reporting, Francophone Africa, Multiyear expenditure, PFM principle, Post disbursement regularization, Procedures in CEMAC, Public financial management, WAEMU country, West Africa

Publication Details

  • Pages:

    31

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Working Paper No. 2022/148

  • Stock No:

    WPIEA2022148

  • ISBN:

    9798400215681

  • ISSN:

    1018-5941