Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries

IMF Working Papers, July 22, 2022

Source details

Canonical URL: Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries

“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.
Geographic focus: CEMAC and WAEMU countries.
Subject areas: Budget execution processes; Budget planning and preparation; Expenditure; Expenditure control; Public financial management (PFM).

Despite PFM reforms, recourse to unorthodox expenditure procedures has persisted.
Fiscal and governance consequences identified:
- Accumulation of arrears.
- Inadequate fiscal reporting, including large stock-flow adjustments.
- Corruption vulnerabilities.

The paper takes stock of unorthodox expenditure procedures and assesses their potential fiscal impact.
Emphasis on how practices that bypass legal and procedural controls undermine budget integrity and fiscal transparency.

Authors: Bruno Imbert, Hoda Selim, Gwenaelle Suc, Qing Zhao
Date: July 22, 2022
Series: Working Paper No. 2022/148
Issue: 148
Volume: 2022
Pages: 31
DOI: https://doi.org/10.5089/9798400215681.001
Stock No: WPIEA2022148
ISBN: 9798400215681
ISSN: 1018-5941
Keywords: Africa, budget authority, budget execution, Budget execution processes, Budget institutions, Budget planning and preparation, cash disbursement, control procedure, expenditure ceiling, Expenditure control, expenditure controls, fiscal reporting, Francophone Africa, Multiyear expenditure, PFM principle, post disbursement regularization, procedures in CEMAC, public financial management, WAEMU country, West Africa

IMF Working Papers — "Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries", July 22, 2022.