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Public Expenditure Management in Francophone Africa; A Cross-Country Analysis


  • Yaya Moussa


There are strong similarities between the French and French-inspired African PEM systems in terms of the legal setting, rules, and procedures. However, there are differences in practice, particularly in accounting and reporting, audit, and external control. Among the African countries themselves, there are many common features but also marked differences in audit and external control.

Suggested Citation

  • Yaya Moussa, 2004. "Public Expenditure Management in Francophone Africa; A Cross-Country Analysis," IMF Working Papers 04/42, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:04/42

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    References listed on IDEAS

    1. Ulrike Mandl & Adriaan Dierx & Fabienne Ilzkovitz, 2008. "The effectiveness and efficiency of public spending," European Economy - Economic Papers 2008 - 2015 301, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    2. Afonso, Antonio & St. Aubyn, Miguel, 2006. "Cross-country efficiency of secondary education provision: A semi-parametric analysis with non-discretionary inputs," Economic Modelling, Elsevier, vol. 23(3), pages 476-491, May.
    3. Isabelle Joumard & Christophe André & Chantal Nicq, 2010. "Health Care Systems: Efficiency and Institutions," OECD Economics Department Working Papers 769, OECD Publishing.
    4. David Hauner, 2007. "Benchmarking the Efficiency of Public Expenditure in the Russian Federation," IMF Working Papers 07/246, International Monetary Fund.
    5. Jean Spinks & Bruce Hollingsworth, 2009. "Cross-country comparisons of technical efficiency of health production: a demonstration of pitfalls," Applied Economics, Taylor & Francis Journals, vol. 41(4), pages 417-427.
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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. 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.
    4. 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.


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