Selected African Countries: IMF Technical Assistance Evaluation: Public Expenditure Management Reform
February 24, 2006
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This report focuses on IMF Technical Assistance Evaluation—Public Expenditure Management (PEM) Reform in Selected African Countries. Most of the countries examined were colonies of the United Kingdom, inheriting similar and relatively simple budget systems based on an interpretation of the “Westminster model” around the time of independence. Country reviews suggest that PEM problems are widespread and that there are few areas in the PEM systems of the countries covered that do not require strengthening in some way.
Subject: Budget execution and treasury management, Budget planning and preparation, Expenditure, Expenditure control, Fiscal accounting and reporting, Public financial management (PFM)
Keywords: Africa, annual budget, Budget execution and treasury management, Budget planning and preparation, cash management, country authorities, CR, debt management, Expenditure control, FAD's TA, Fiscal accounting and reporting, government operation, internal audit, ISCR, management system, permanent secretary, reform plan
Pages:
89
Volume:
2006
DOI:
Issue:
067
Series:
Country Report No. 2006/067
Stock No:
1AFREA2006001
ISBN:
9781451800463
ISSN:
1934-7685
