Cover IMF Working Papers
Public Expenditure Management in Francophone Africa: A Cross-Country Analysis
Author: Mr. Yaya Moussa
Series:
IMF Working Papers
Volume/Issue:
Volume 2004: Issue 042
Language:
English
Publication Date:
01 Mar 2004
DOI:
https://0-doi-org.library.svsu.edu/10.5089/9781451846249.001
ISBN:
9781451846249
ISSN:
1018-5941
Pages:
39
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
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund