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Mr. Yaya Moussa
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.
Mr. Yaya Moussa

and African PEM Systems A. Overall Comparison B. Comparisons on PEM Subcategories C. Most Divergent Individual PEM Questions IV. Comparing African Countries A. Overall Comparison B. Comparison of PEM Subcategories V. Technical Assistance (TA) Policy Implications and Conclusions A. Main Lessons Drawn From Study B. Challenges and Policy Decisions for African Countries C. Challenges and Policy Decisions for TA Providers D. Conclusion Appendixes I. PEM Questionnaire II. List of abbreviations References Boxes 1. Complementary

Mr. Yaya Moussa

PEM subcategories described earlier, a country’s total scoring was computed on a scale from 0 (different from France) to 1 (identical to France). Basically, the total scoring is the number of positive occurrences (scoring1) divided by total number of questions: Score = Number of similarities / Number of items The scoring does not involve listing PEM systems from the best to the worst. It determines only which PEM system is the closest to the French model. Indeed, no judgment is pronounced as to whether the reference model itself is