A Comparison between Two Public Expenditure Management Systems in Africa

34 Pages Posted: 27 Jan 2006

See all articles by Ian Lienert

Ian Lienert

International Monetary Fund (IMF)

Date Written: January 2003

Abstract

This paper assesses the advantages and disadvantages of the French and British public expenditure management systems as used in Africa. The main differences are in budget execution and government accounting. In both francophone and anglophone Africa, there are common weaknesses in the application of the inherited systems, which appear to dominate any distinct features of the individual systems. Desirable reforms in both systems will only be successful if they are accompanied by measures that enhance the accountability of those who operate the systems, including enforcing the rules embodied in existing or reformed regulatory frameworks.

Keywords: public expenditure management, budget system, audit, British, French, Africa

JEL Classification: E62, H11, H30, H50, H61, N47, O23, P51

Suggested Citation

Lienert, I., A Comparison between Two Public Expenditure Management Systems in Africa (January 2003). IMF Working Paper No. 03/2, Available at SSRN: https://ssrn.com/abstract=879077

I. Lienert (Contact Author)

International Monetary Fund (IMF) ( email )

700 19th Street NW
Washington, DC 20431
United States

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