A Comparison Between Two Public Expenditure Management Systems in Africa

Volume/Issue: Volume 2003 Issue 002
Publication date: January 2003
ISBN: 9781451841787
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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Public Finance , WP , francophone country , anglophone country , PEM systems , expenditure commitment , fiscal year , internal audit , public expenditure management , budget system , audit , British , French , Africa , accounting system , countries MOF , chambers of Accounts , Budget planning and preparation , Fiscal accounting and reporting , Expenditure control , Budget execution and treasury management

Summary

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.