Les défis techniques du suivi des dépenses pour la réduction de la pauvreté dans les pays d'Afrique francophone

In 1999, the IMF established the Poverty Reduction and Growth Facility (PRGF) with the twin objectives of reducing poverty and encouraging growth. The IMF considers public expenditure management (PEM) to be an important instrument for reducing poverty. Tracking changes in the composition of overall expenditure of the budget should demonstrate that resources released through the Enhanced HIPC Ini~tiative facilitate an increase in poverty-reduction spending. The article is devoted to two tools, budget classification and public accounting, within the context of French speaking African countries. Budget classification comprises economic classification, administra~tive classification, and functional classification. They have to provide information on expenditure and its targets in order to be able to analyze the function and the economic nature of expenditures and to measure the budget involvement in poverty-reduction programs. Public accounting is basic for reporting on budget execution. Budget systems in French speaking Africa, legacies of the French system, deteriorated over the 90s. Weaknesses and corrective measures are presented.