IDEAS home Printed from https://ideas.repec.org/p/imf/imfwpa/2002-058.html
   My bibliography  Save this paper

How Do Treasury Systems Operate in Sub-Saharan Francophone Africa?

Author

Listed:
  • Mr. Luc E. Leruth
  • Mr. Dominique Bouley
  • Mr. Jerome Fournel

Abstract

Treasury systems in sub-Saharan francophone African countries share many features with the French public expenditure management system of the sixties on which they were modeled. However, in a different economic and institutional environment, key elements of this framework have evolved in unexpected, unwelcome directions. This paper critically examines two main features of the French system in the sub-Saharan francophone African context: the strict separation between the person ordering payment and the one disbursing funds, and the centralization of funds in the treasury. This examination calls attention to—and suggests remedies for—the specific flaws that have evolved from the traditional framework.

Suggested Citation

  • Mr. Luc E. Leruth & Mr. Dominique Bouley & Mr. Jerome Fournel, 2002. "How Do Treasury Systems Operate in Sub-Saharan Francophone Africa?," IMF Working Papers 2002/058, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2002/058
    as

    Download full text from publisher

    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=15588
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. World Bank, 2004. "Niger : Public Expenditure Management and Financial Accountability Review," World Bank Publications - Reports 14468, The World Bank Group.
    2. Mr. Ian Lienert, 2005. "Who Controls the Budget: The Legislature or the Executive?," IMF Working Papers 2005/115, International Monetary Fund.
    3. Mr. Ian Lienert, 2007. "British Influences on Commonwealth Budget Systems: The Case of the United Republic of Tanzania," IMF Working Papers 2007/078, International Monetary Fund.
    4. Mr. Yaya Moussa, 2004. "Public Expenditure Management in Francophone Africa: A Cross-Country Analysis," IMF Working Papers 2004/042, International Monetary Fund.
    5. Mr. Luc E. Leruth & Elisabeth Paul, 2006. "A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries," IMF Working Papers 2006/204, International Monetary Fund.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:imf:imfwpa:2002/058. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Akshay Modi (email available below). General contact details of provider: https://edirc.repec.org/data/imfffus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.