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Systemic Weaknesses of Budget Management in anglophone Africa


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  • Ian Lienert
  • Feridoun Sarraf
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    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.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 01/211.

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    Length: 30
    Date of creation: 01 Dec 2001
    Date of revision:
    Handle: RePEc:imf:imfwpa:01/211

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    Postal: International Monetary Fund, Washington, DC USA
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    Keywords: National budgets; Budgetary policy; Government accounting; expenditure; expenditures; budget preparation; budget execution; budget management; public expenditure; medium-term expenditure frameworks; expenditure control; annual accounts; budget deficits; government expenditure; budget process; budget discipline; expenditure commitments; expenditure management; budget outcomes; public expenditure management; medium-term expenditure; expenditure frameworks; fiscal discipline; resource allocation; expenditure programs; external audit; dual budgeting; budget institutions; cash budget; internal audit; fiscal performance; public finance; expenditure policies; fiscal policy; budget projections; financial management; domestic expenditure; budget activities; expenditure process; expenditure management systems; budgetary performance; integrated financial management; capital expenditures; budget authority; public expenditure management systems; budget policies; financial management information systems; expenditure controls; budget systems; budget implementation; aggregate expenditure; budget document; aggregate fiscal discipline; financial management information; public spending; recurrent expenditures; budget ? expenditures; integrated financial management information systems; decentralization; public expenditure reviews; unrealistic budgets; transparent budgets; budget preparation process; investment expenditure; centralization of payments; annual budgets; expenditure outcomes; current expenditure; budgetary authority; budget documents; budgetary support; actual expenditures; budget system; public finance laws; budget approval; gross expenditures; budgetary rules; improving expenditure control; tax expenditures; budgetary policies; public finance acts; budget information; budget classification; budgetary procedures; public investment program; budget estimates; estimates of expenditure; internal control; expenditure data; public finance act; dual budgeting system; investment expenditures; revenue projections; budgetary institutions; budget decision; budget coverage; extrabudgetary funds; budget control; budget year; public investment; budgeted expenditure; expenditure problems; public finances; annual budget approval; expenditure planning; budget framework; aggregate expenditures; budget managers; budget preparation cycle; budget reforms; budget department; accumulation of payment arrears; treasury staff; budgetary practices; government budgeting; fiscal transparency; budgetary system; government securities; annual expenditures; accounting practices; actual expenditure; open budget preparation; budget circulars;


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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Alberto F. Alesina & Roberto Perotti, 1999. "Budget Deficits and Budget Institutions," NBER Chapters, National Bureau of Economic Research, Inc, in: Fiscal Institutions and Fiscal Performance, pages 13-36 National Bureau of Economic Research, Inc.
    2. Bale, Malcolm & Dale, Tony, 1998. "Public Sector Reform in New Zealand and Its Relevance to Developing Countries," World Bank Research Observer, World Bank Group, World Bank Group, vol. 13(1), pages 103-21, February.
    3. Ian Lienert & Jitendra R. Modi, 1997. "A Decade of Civil Service Reform in Sub-Saharan Africa," IMF Working Papers 97/179, International Monetary Fund.
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    Cited by:
    1. Stephan Danninger & Annette Kyobe & M. Cangiano, 2005. "The Political Economy of Revenue-Forecasting Experience From Low-Income Countries," IMF Working Papers 05/2, International Monetary Fund.
    2. Annette Kyobe & Stephan Danninger, 2005. "Revenue Forecasting," IMF Working Papers 05/24, International Monetary Fund.
    3. Stephan Danninger, 2005. "Revenue Forecasts As Performance Targets," IMF Working Papers 05/14, International Monetary Fund.
    4. Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," IMF Working Papers 03/2, International Monetary Fund.


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