Systemic Weaknesses of Budget Management in Anglophone Africa

IMF Working Papers, December 1, 2001

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Systemic Weaknesses of Budget Management in Anglophone Africa

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Bibliographic details

• Authors: Ian Lienert, Feridoun Sarraf
• Published: December 1, 2001
• Series: IMF Working Papers
• DOI: https://doi.org/10.5089/9781451874846.001

Summary and scope

• Examines the merits of the British budget management system inherited in Anglophone African countries and notes that the system "has changed substantially in the United Kingdom since the 1960s."
• Considers whether disappointing budgetary performance in Africa is due to:
  • "weaknesses in the inherited British system,"
  • "other external influences," or
  • "domestic developments."
• Concludes that "all three factors have played a role in the widespread problems with budget management systems."
• Emphasizes that reforms in institutional arrangements are needed, "especially in budget execution."
• States that "Technical reforms will be ineffective unless there are concomitant changes to enhance accountability, improve governance, and increase compliance."

Key findings

• The inherited British system alone does not fully explain poor budgetary outcomes; external influences and domestic developments also contributed.
• Budget execution is a critical weak point requiring institutional reform.
• Accountability, governance, and compliance are essential complements to technical reforms.

Policy recommendations and implications

• Prioritize institutional reforms targeted at budget execution.
• Implement measures to enhance accountability mechanisms within public financial management (PFM).
• Improve governance structures related to budget planning, preparation, execution, and reporting.
• Strengthen compliance frameworks so that technical PFM reforms achieve intended outcomes.

Thematic coverage and keywords

• Subjects: Budget execution and treasury management; Budget planning and preparation; Expenditure; Expenditure control; Fiscal accounting and reporting; Public financial management (PFM).
• Keywords include: "Africa, allocation policy, annual budget, arrears, audit, British, budget, budget execution, Budget execution and treasury management, budget institutions, Budget planning and preparation, budget preparation, country, Expenditure control, Fiscal accounting and reporting, government, government allocation policy, government bank accounts, government expenditure, government institution, government utility payment, PEM system, resource allocation, systemic, WP."

Content in this bundle

• Systemic Weaknesses of Budget Management in Anglophone Africa - WP/01/211
  • Systemic Weaknesses of Budget Management in Anglophone Africa - WP/01/211 (Markdown version)
  • Systemic Weaknesses of Budget Management in Anglophone Africa - WP/01/211 (PDF)