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A Comparison Between Two Public Expenditure Management Systems in Africa
Author:
Mr. Ian Lienert
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Series:
IMF Working Papers
Volume/Issue:
Volume 2003: Issue 002
Language:
English
Publication Date:
01 Jan 2003
DOI:
https://doi.org/10.5089/9781451841787.001
ISBN:
9781451841787
ISSN:
1018-5941
Pages:
34
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
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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 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.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund