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Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries
Author:
Mr. Bruno Imbert
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,
Hoda Selim null

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,
Ms. Gwenaelle Suc
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, and
Qing Zhao
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Series:
IMF Working Papers
Volume/Issue:
Volume 2022: Issue 148
Language:
English
Publication Date:
22 Jul 2022
DOI:
https://doi.org/10.5089/9798400215681.001
ISBN:
9798400215681
ISSN:
1018-5941
Pages:
31
Keywords:
Budget institutions; budget execution; expenditure controls; fiscal reporting; public financial management; Francophone Africa; procedures in CEMAC; PFM principle; WAEMU country; Multiyear expenditure; control procedure; Budget execution processes; Expenditure control; Budget planning and preparation; Africa; West Africa; post disbursement regularization; cash disbursement; budget authority; expenditure ceiling
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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 takes stock of unorthodox expenditure procedures in CEMAC and WAEMU countries and assesses their potential fiscal impact. “Unorthodox procedures” are defined as spending practices that bypass legal provisions governing public expenditure processes and circumvent regular controls or other budgetary rules, including those related to budget time limits, approved ceilings, or approved appropriations. The paper shows that despite PFM reforms, recourse to such procedures has persisted—resulting in the accumulation of arrears; inadequate fiscal reporting, including large stock-flow adjustments; and corruption vulnerabilities.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund