Erosion of Expenditure Management System: An Unintended Consequence of Donor Approaches
September 1, 1996
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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.
Subject: Budget planning and preparation, Central government spending, Expenditure, Expenditure control, Foreign aid
Keywords: donor, donor country, donor-insisted procedure, government, procedure, WP
Pages:
14
Volume:
1996
DOI:
Issue:
102
Series:
Working Paper No. 1996/102
Stock No:
WPIEA1021996
ISBN:
9781451948400
ISSN:
1018-5941
