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A Comparison Between Two Public Expenditure Management Systems in Africa

  • 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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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=16232
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    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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    1. Ian Lienert & Jitendra R. Modi, 1997. "A Decade of Civil Service Reform in Sub-Saharan Africa," IMF Working Papers 97/179, International Monetary Fund.
    2. Ian Lienert & Feridoun Sarraf, 2001. "Systemic Weaknesses of Budget Management in anglophone Africa," IMF Working Papers 01/211, 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.
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