Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries

Bruno Imbert, Hoda Selim, Gwenaelle Suc and Qing Zhao

No 2022/148, IMF Working Papers from International Monetary Fund

Abstract: This paper takes stock of unorthodox expenditure procedures in CEMAC and WAEMU countries and assesses their potential fiscal impact. “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. The paper shows that despite PFM reforms, recourse to such procedures has persisted—resulting in the accumulation of arrears; inadequate fiscal reporting, including large stock-flow adjustments; and corruption vulnerabilities.

Keywords: Budget institutions; budget execution; expenditure controls; fiscal reporting; public financial management; Francophone Africa; procedures in CEMAC; PFM principle; WAEMU country; Multiyear expenditure; control procedure; Budget execution processes; Expenditure control; Budget planning and preparation; Africa; West Africa; post disbursement regularization; cash disbursement; budget authority; expenditure ceiling (search for similar items in EconPapers)
Pages: 31
Date: 2022-07-22
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