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Systemic Weaknesses of Budget Management in Anglophone Africa
Author:
Mr. Ian Lienert
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Mr. Feridoun Sarraf
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Series:
IMF Working Papers
Volume/Issue:
Volume 2001: Issue 211
Language:
English
Publication Date:
01 Dec 2001
DOI:
https://doi.org/10.5089/9781451874846.001
ISBN:
9781451874846
ISSN:
1018-5941
Pages:
30
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
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund