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Africa > Uganda

You are looking at 1 - 3 of 3 items for :

  • Type: Journal Issue x
  • Macroeconomics and Monetary Economics x
  • Public finance accounting x
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Cover IMF Working Papers
A Comparison Between Two Public Expenditure Management Systems in Africa
Mr. Ian Lienert
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.
Keywords:
WP; francophone country; anglophone country; PEM systems; expenditure commitment; fiscal year; internal audit; public expenditure management; budget system; audit; British; French; Africa; accounting system; countries MOF; chambers of Accounts; Budget planning and preparation; Fiscal accounting and reporting; Expenditure control; Budget execution and treasury management
Cover IMF Working Papers
Systemic Weaknesses of Budget Management in Anglophone Africa
Mr. Ian Lienert
and
Mr. Feridoun Sarraf
This paper examines the merits of the British budget management system that was inherited in Anglophone African countries and which has changed substantially in the United Kingdom since the 1960s. It considers whether the disappointing budgetary performance in Africa is due to weaknesses in the inherited British system, other external influences, or domestic developments. It finds that all three factors have played a role in the widespread problems with budget management systems. Reforms in institutional arrangements are needed, especially in budget execution. Technical reforms will be ineffective unless there are concomitant changes to enhance accountability, improve governance, and increase compliance.
Keywords:
WP; government; country; budget; annual budget; systemic; Africa; British; budget institutions; budget preparation; budget execution; government expenditure; arrears; audit; PEM system; allocation policy; government utility payment; resource allocation; government institution; government allocation policy; government bank accounts; Budget planning and preparation; Budget execution and treasury management; Fiscal accounting and reporting; Expenditure control
Cover Financial Sector Development in Sub-Saharan African Countries
Financial Sector Development in Sub-Saharan African Countries
Jean-Pierre Briffaut
,
Mr. George Iden
,
Mr. Peter C. Hayward
,
Mr. Tonny Lybek
,
Mr. Hassanali Mehran
,
Mr. Piero Ugolini
, and
Mr. Stephen M Swaray

Abstract

This study takes stock of progress made so far in the financial sectors of sub-saharan African countries. It recommends further reforms and specific measures in the areas of supervision, development of monetary operations and financial markets, external sector liberalization, central bank autonomy and accountability, payments system, and central bank accounting and auditing.

Keywords:
OP; central bank; government; market; payment; monetary policy; bank expansion; government bank; exchange policy; bank intermediation; resource utilization; a number of bank; government ownership; Commercial banks; Central bank legislation; Central bank autonomy; Payment systems; Financial sector; Sub-Saharan Africa; Africa; West Africa