Public Expenditure Management in Francophone Africa: A Cross-Country Analysis
Electronic Access:
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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.
Series:
Working Paper No. 2004/042
Subject:
Auditing Budget planning and preparation Expenditure Fiscal accounting and reporting Fiscal law Fiscal policy Public financial management (PFM)
English
Publication Date:
March 1, 2004
ISBN/ISSN:
9781451846249/1018-5941
Stock No:
WPIEA0422004
Pages:
39
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