Selected African Countries: IMF Technical Assistance Evaluation: Public Expenditure Management Reform

IMF Staff Country Reports, February 24, 2006

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Report focus: IMF Technical Assistance Evaluation—Public Expenditure Management (PEM) Reform in Selected African Countries.
Publication date: February 24, 2006.
Core observation: 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.
High-level conclusion: 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.
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Widespread PEM weaknesses:
- PEM problems are widespread across the countries reviewed.
- Few areas in the PEM systems of the countries covered do not require strengthening.
Institutional heritage:
- Many countries inherited budget systems modeled on a simplified “Westminster model” at independence, contributing to common structural features and shared reform challenges.
Thematic coverage (as listed in source):
- Budget execution and treasury management
- Budget planning and preparation
- Expenditure
- Expenditure control
- Fiscal accounting and reporting
- Public financial management (PFM)