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A Comparison Between Two Public Expenditure Management Systems in Africa


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  • Ian Lienert
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    This paper assesses the advantages and disadvantages of the French and British public expenditure management systems as used in Africa. The main differences are in budget execution and government accounting. In both francophone and anglophone Africa, there are common weaknesses in the application of the inherited systems, which appear to dominate any distinct features of the individual systems. Desirable reforms in both systems will only be successful if they are accompanied by measures that enhance the accountability of those who operate the systems, including enforcing the rules embodied in existing or reformed regulatory frameworks.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 03/2.

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    Length: 34
    Date of creation: 01 Jan 2003
    Date of revision:
    Handle: RePEc:imf:imfwpa:03/2

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    Postal: International Monetary Fund, Washington, DC USA
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    Keywords: Government expenditures; expenditure; expenditures; budget preparation; annual accounts; external audit; expenditure control; budget execution; budget department; internal audit; internal control; expenditure commitments; financial management; expenditure management; public expenditure; public expenditure management; budget process; expenditure process; accrual accounting; current expenditures; capital expenditures; annual budgets; budget management; budget law; extrabudgetary funds; government accounting; poverty-reducing expenditures; budget projections; organic budget law; budgeted expenditure; budget circulars; medium-term budget; decentralization; budget preparation process; budget cycle; public expenditure management systems; budget discipline; dual budgeting; budget managers; budget system; expenditure management systems; public spending; budget classification; budget preparation systems; accounts payable; budgetary process; budget outcome; budget year; capital expenditure; public investment; budgeted expenditures; budget activities; expenditure framework; fiscal policy; treasury single account; medium-term expenditure framework; investment ? expenditures; budget allocations; classification of expenditures; medium-term budget framework; centralization of payments; expenditure implications; actual expenditures; public investment programs; budget discussions; resource allocation; budget document; budget act; information on budget execution; budget legislation; budget preparation system; budget ministry; recurrent expenditures; aggregate expenditure control; budget estimates; investment expenditures; medium-term expenditure; budgetary system; accountability mechanisms; recurrent expenditure; revenue projections; budget execution procedures; treasury systems; expenditure commitment control systems; defense expenditures; cash budgeting; full accrual accounting; expenditure ceilings; budgetary resources; audit institutions; budgetary expenditures; expenditure programs; budget framework; budget systems; budget transparency; budget formulation; budget classification systems; managing public expenditure; cash accounting; budget execution law; aggregate expenditure; fiscal transparency; public expenditure management handbook; budgetary management; budget outcomes; budgetary programs;


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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. repec:imf:imfpdp:9707 is not listed on IDEAS
    2. Ian Lienert & Jitendra R. Modi, 1997. "A Decade of Civil Service Reform in Sub-Saharan Africa," IMF Working Papers 97/179, International Monetary Fund.
    3. Paul Masson & Catherine Pattillo, 2002. "Monetary Union in West Africa: An Agency of Restraint for Fiscal Policies?," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 11(3), pages 387-412, September.
    4. Ian Lienert & Feridoun Sarraf, 2001. "Systemic Weaknesses of Budget Management in anglophone Africa," IMF Working Papers 01/211, International Monetary Fund.
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    Cited by:
    1. Ian Lienert, 2007. "British Influenceon Commonwealth Budget Systems," IMF Working Papers 07/78, International Monetary Fund.
    2. Ian Lienert, 2005. "Who Controls the Budget," IMF Working Papers 05/115, International Monetary Fund.
    3. Davina F. Jacobs, 2008. "A Review of Capital Budgeting Practices," IMF Working Papers 08/160, International Monetary Fund.
    4. E. Tandberg, 2005. "Treasury System Design," IMF Working Papers 05/153, International Monetary Fund.
    5. Luc E. Leruth & Elisabeth Paul, 2006. "A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries," IMF Working Papers 06/204, International Monetary Fund.
    6. Ian Lienert, 2004. "Choosing a Budget Management System," IMF Working Papers 04/132, International Monetary Fund.


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