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Systemic Weaknesses of Budget Management in Anglophone Africa


  • Ian Lienert
  • Feridoun Sarraf


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.

Suggested Citation

  • Ian Lienert & Feridoun Sarraf, 2001. "Systemic Weaknesses of Budget Management in Anglophone Africa," IMF Working Papers 01/211, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:01/211

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    References listed on IDEAS

    1. Alberto F. Alesina & Roberto Perotti, 1999. "Budget Deficits and Budget Institutions," NBER Chapters,in: Fiscal Institutions and Fiscal Performance, pages 13-36 National Bureau of Economic Research, Inc.
    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. Bale, Malcolm & Dale, Tony, 1998. "Public Sector Reform in New Zealand and Its Relevance to Developing Countries," World Bank Research Observer, World Bank Group, vol. 13(1), pages 103-121, February.
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    Cited by:

    1. Ben-Caleb Egbide & Godwyns Ade’ Agbude, 2013. "Budget Discipline in Nigeria: A Critical Evaluation of Military and Civilian Regimes," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(1), pages 91-101, February.
    2. Annette J Kyobe & Stephan Danninger, 2005. "Revenue Forecasting—How is it done? Results from a Survey of Low-Income Countries," 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.
    5. Stephan Danninger & Annette J Kyobe & M. Cangiano, 2005. "The Political Economy of Revenue-Forecasting Experience From Low-Income Countries," IMF Working Papers 05/2, International Monetary Fund.


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