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A Comparison Between Two Public Expenditure Management Systems in Africa

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  • Ian Lienert

Abstract

Many African countries are benefiting from reductions in their external debt. One important objective is to redirect the budgetary resources released from servicing external debt towards poverty-reducing expenditures. Several questions arise in this context. First, are the public expenditure management (PEM) systems of African countries robust enough to allow specific povertyreducingexpenditures to be identified in annual budgets and tracked in countries’ accounting systems? Second, does the expenditure control system allow poverty-reducing expenditures to be protected from cuts should there be unforeseen shortfalls in revenues? Third, are internal and external audit mechanisms effective, so as to ensure the integrity of expenditure reports, both in-year and annually? To answer these and other questions, an assessment of the entire PEM system is required in each country. Such a study has already been prepared.1 During 2001, the PEM systems of 24 low-income countries were assessed based on a common set of 15 questions in the areas of budget preparation, budget execution, and fiscal reporting. Figure 1 shows the results for two regions of Africa (Anglophone countries and Francophone countries) – well below what is required to meet the objectives of effective PEM systems (both regions attained only about 40% of the required benchmarks)...

Suggested Citation

  • Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," OECD Journal on Budgeting, OECD Publishing, vol. 3(3), pages 35-66.
  • Handle: RePEc:oec:govkaa:5lmqcr2jgl22
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    File URL: http://dx.doi.org/10.1787/budget-v3-art15-en
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    Cited by:

    1. 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.
    2. repec:wbk:wboper:16727 is not listed on IDEAS
    3. Wehner, Joachim & de Renzio, Paolo, 2013. "Citizens, Legislators, and Executive Disclosure: The Political Determinants of Fiscal Transparency," World Development, Elsevier, vol. 41(C), pages 96-108.
    4. Ian Lienert, 2004. "Choosing a Budget Management System; The Case of Rwanda," IMF Working Papers 04/132, International Monetary Fund.
    5. Ian Lienert, 2007. "British Influences on Commonwealth Budget Systems; The Case of the United Republic of Tanzania," IMF Working Papers 07/78, International Monetary Fund.
    6. World Bank, 2013. "Burundi Public Expenditure Review : Strengthening Fiscal Resilience to Promote Government Effectiveness
      [République du Burundi - Burundi Revue des Dépenses Publiques - Renforcer l’efficacité des po
      ," World Bank Other Operational Studies 21283, The World Bank.
    7. Ian Lienert, 2005. "Who Controls the Budget; The Legislature or the Executive?," IMF Working Papers 05/115, International Monetary Fund.
    8. Eivind Tandberg, 2005. "Treasury System Design; A Value Chain Approach," IMF Working Papers 05/153, International Monetary Fund.
    9. Babacar Sarr, 2016. "What Are the Drivers of Fiscal Performance Gaps between Anglophone and Francophone Africa? A Blinder–Oaxaca Decomposition," South African Journal of Economics, Economic Society of South Africa, vol. 84(1), pages 40-62, March.
    10. Davina F. Jacobs, 2008. "A Review of Capital Budgeting Practices," IMF Working Papers 08/160, International Monetary Fund.

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