Erosion of Expenditure Management System : An Unintended Consequence of Donor Approaches

Author/Editor:

A. Premchand

Publication Date:

September 1, 1996

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

The paper considers the various procedures and practices relating to budgeting and accounting of foreign aid, and points out that as a result of the high degree of ringfencing associated with the aid, a kind of functional dyarchy has emerged with serious implications for expenditure management in the recipient countries. It concludes that more structured negotiations, improved information systems as well as performance agreements have the potential of avoiding the problems now encountered.

Series:

Working Paper No. 96/102

Subject:

English

Publication Date:

September 1, 1996

ISBN/ISSN:

9781451948400/1018-5941

Stock No:

WPIEA1021996

Format:

Paper

Pages:

14

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