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How do treasury systems operate in sub-Saharan francophone Africa?

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  • D. Bouley
  • J. Fournel
  • Luc Leruth

Abstract

Treasury systems in sub-Saharan Francophone African countries share many features with the French public expenditure management system of the 1960s on which they were modelled. However, in a different economic and institutional environment, key elements of this framework have evolved in unexpected, unwelcome directions. This paper critically examines two main features of the French system in the sub-Saharan Francophone African context: the strict separation between the person ordering payment and the one disbursing funds, and the centralisation of funds in the treasury. This examination calls attention to – and suggests remedies for – the specific flaws that have evolved from the traditional framework.

Suggested Citation

  • D. Bouley & J. Fournel & Luc Leruth, 2003. "How do treasury systems operate in sub-Saharan francophone Africa?," OECD Journal on Budgeting, OECD Publishing, vol. 2(4), pages 49-83.
    • Handle: RePEc:oec:govkaa:5lmqcr2k18vh
    DOI: 10.1787/budget-v2-art22-en
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    Cited by:

    1. Mr. Luc E. Leruth & Elisabeth Paul, 2006. "A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries," IMF Working Papers 2006/204, International Monetary Fund.

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