Public Expenditure Management in Francophone Africa: A Cross-Country Analysis

Yaya Moussa

No 2004/042, IMF Working Papers from International Monetary Fund

Abstract: 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.

Keywords: WP; PEM system; government account; executive branch; African country; budget law; Budgeting; Public Expenditure Management; Technical Assistance; Africa; PEM weakness; cash plan; PEM subcategory; Budget planning and preparation; Fiscal law; Fiscal accounting and reporting; Auditing (search for similar items in EconPapers)
Pages: 39
Date: 2004-03-01
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Citations: View citations in EconPapers (6)

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