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A Comparison Between Two Public Expenditure Management Systems in Africa

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  • Ian Lienert

Abstract

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.

Suggested Citation

  • Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," IMF Working Papers 03/2, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:03/2
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    References listed on IDEAS

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    1. Ian Lienert & Feridoun Sarraf, 2001. "Systemic Weaknesses of Budget Management in Anglophone Africa," IMF Working Papers 01/211, International Monetary Fund.
    2. 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.
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

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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. Davina F. Jacobs, 2008. "A Review of Capital Budgeting Practices," IMF Working Papers 08/160, International Monetary Fund.

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