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A Comparison Between Two Public Expenditure Management Systems in Africa

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  • Mr. 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

  • Mr. Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," IMF Working Papers 2003/002, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2003/002
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    References listed on IDEAS

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    1. 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, vol. 11(3), pages 387-412, September.
    2. Mr. Ian Lienert & Jitendra R. Modi, 1997. "A Decade of Civil Service Reform in Sub-Saharan Africa," IMF Working Papers 1997/179, International Monetary Fund.
    3. Mr. Barry H Potter, 1997. "Dedicated Road Funds: A Preliminary View on a World Bank Initiative," IMF Policy Discussion Papers 1997/007, International Monetary Fund.
    4. Mr. Ian Lienert & Mr. Feridoun Sarraf, 2001. "Systemic Weaknesses of Budget Management in Anglophone Africa," IMF Working Papers 2001/211, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. 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 Publications - Reports 21283, The World Bank Group.
    2. Ms. Davina F. Jacobs, 2008. "A Review of Capital Budgeting Practices," IMF Working Papers 2008/160, International Monetary Fund.
    3. Mr. Ian Lienert, 2005. "Who Controls the Budget: The Legislature or the Executive?," IMF Working Papers 2005/115, International Monetary Fund.
    4. 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.
    5. Mr. Eivind Tandberg, 2005. "Treasury System Design: A Value Chain Approach," IMF Working Papers 2005/153, International Monetary Fund.
    6. George Kojo Scott, 2019. "Effects of Public Expenditure Management Practices on Service Delivery in the Public Sector: The Case of District Assemblies in Ghana," Journal of Public Administration and Governance, Macrothink Institute, vol. 9(2), pages 71-92, December.
    7. repec:wbk:wboper:16727 is not listed on IDEAS
    8. 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.
    9. Mr. Yaya Moussa, 2004. "Public Expenditure Management in Francophone Africa: A Cross-Country Analysis," IMF Working Papers 2004/042, International Monetary Fund.
    10. Babacar Sarr, 2016. "What Are the Drivers of Fiscal Performance Gaps between Anglophone and Francophone Africa? A Blinder–Oaxaca Decomposition," South African Journal of Economics, Economic Society of South Africa, vol. 84(1), pages 40-62, March.
    11. 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.
    12. Mr. Ian Lienert, 2004. "Choosing a Budget Management System: The Case of Rwanda," IMF Working Papers 2004/132, International Monetary Fund.

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