I. I ntroduction
This paper undertakes a cross-country study 2 to compare francophone African public expenditure management (PEM) systems by addressing numerous concerns, from both analytical and policymaking standpoints. It analyzes similarities in the francophone African PEMsystems and whether there are divergences both between them and the French system and among the francophone African countries themselves. The paper also indicates which PEM areas could constitute priorities for technical assistance (TA).
The paper does not attempt to provide a
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.
Initiated by Country
2. Status of Measures by Duration
3. Status of Measures by Type of PEM Reform
4. Status of Measures by Relative Need to Upgrade the PEMSystem
5a. Poverty-Reducing Spending in Selected Decision Point HIPCs (in percent of GDP)
5b. Poverty-Reducing Spending in Selected Decision Point HIPCs (in percent of total government expenditure)
HIPC Expenditure Tracking Assessment and Action Plan
Country Financial Accountability Assessments
Fiscal Affairs Department