Public Expenditure Management in Francophone Africa: A Cross-Country Analysis
March 1, 2004
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Order a Print CopyDisclaimer: 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
There are strong similarities between the French and French-inspired African PEM systems in terms of the legal setting, rules, and procedures. However, there are differences in practice, particularly in accounting and reporting, audit, and external control. Among the African countries themselves, there are many common features but also marked differences in audit and external control.
Subject: Auditing, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Fiscal law, Fiscal policy, Public financial management (PFM)
Keywords: Africa, African country, Auditing, budget law, Budget planning and preparation, Budgeting, cash plan, executive branch, Fiscal accounting and reporting, Fiscal law, government account, PEM subcategory, PEM system, PEM weakness, Public Expenditure Management, Technical Assistance, WP
Pages:
39
Volume:
2004
DOI:
Issue:
042
Series:
Working Paper No. 2004/042
Stock No:
WPIEA0422004
ISBN:
9781451846249
ISSN:
1018-5941
