{
  "title": "Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries",
  "publication": "IMF Working Papers, July 22, 2022",
  "sourceUrl": "https://www.imf.org/en/publications/wp/issues/2022/07/22/unorthodox-expenditure-procedures-in-cemac-and-waemu-countries-521188",
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  "summary": "This paper takes stock of unorthodox expenditure procedures in CEMAC and WAEMU countries and assesses their potential fiscal impact.",
  "sections": [
    {
      "heading": "Definition and scope",
      "content": "- “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.\n- Geographic focus: CEMAC and WAEMU countries.\n- Subject areas: Budget execution processes; Budget planning and preparation; Expenditure; Expenditure control; Public financial management (PFM)."
    },
    {
      "heading": "Key findings",
      "content": "- Despite PFM reforms, recourse to unorthodox expenditure procedures has persisted.\n- Fiscal and governance consequences identified:\n  - Accumulation of arrears.\n  - Inadequate fiscal reporting, including large stock-flow adjustments.\n  - Corruption vulnerabilities."
    },
    {
      "heading": "Analytical emphasis",
      "content": "- The paper takes stock of unorthodox expenditure procedures and assesses their potential fiscal impact.\n- Emphasis on how practices that bypass legal and procedural controls undermine budget integrity and fiscal transparency."
    },
    {
      "heading": "Publication and metadata",
      "content": "- Authors: Bruno Imbert, Hoda Selim, Gwenaelle Suc, Qing Zhao\n- Date: July 22, 2022\n- Series: Working Paper No. 2022/148\n- Issue: 148\n- Volume: 2022\n- Pages: 31\n- DOI: https://doi.org/10.5089/9798400215681.001\n- Stock No: WPIEA2022148\n- ISBN: 9798400215681\n- ISSN: 1018-5941\n- 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\n\nIMF Working Papers — \"Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries\", July 22, 2022.\n\n---\n\n Content in this bundle\n\n- Working Paper\n  - Working Paper (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Working Paper (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/wp/issues/2022/07/22/unorthodox-expenditure-procedures-in-cemac-and-waemu-countries-521188"
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    "Authors: Bruno Imbert, Hoda Selim, Gwenaelle Suc, Qing Zhao",
    "Published: July 22, 2022",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9798400215681.001",
    "“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:",
    "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",
    "**Working Paper**"
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