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A Comparison Between Two Public Expenditure Management Systems in Africa

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  • Ian Lienert

Abstract

Many African countries are benefiting from reductions in their external debt. One important objective is to redirect the budgetary resources released from servicing external debt towards poverty-reducing expenditures. Several questions arise in this context. First, are the public expenditure management (PEM) systems of African countries robust enough to allow specific povertyreducingexpenditures to be identified in annual budgets and tracked in countries’ accounting systems? Second, does the expenditure control system allow poverty-reducing expenditures to be protected from cuts should there be unforeseen shortfalls in revenues? Third, are internal and external audit mechanisms effective, so as to ensure the integrity of expenditure reports, both in-year and annually? To answer these and other questions, an assessment of the entire PEM system is required in each country. Such a study has already been prepared.1 During 2001, the PEM systems of 24 low-income countries were assessed based on a common set of 15 questions in the areas of budget preparation, budget execution, and fiscal reporting. Figure 1 shows the results for two regions of Africa (Anglophone countries and Francophone countries) – well below what is required to meet the objectives of effective PEM systems (both regions attained only about 40% of the required benchmarks)...

Suggested Citation

  • Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," OECD Journal on Budgeting, OECD Publishing, vol. 3(3), pages 35-66.
  • Handle: RePEc:oec:govkaa:5lmqcr2jgl22
    DOI: 10.1787/budget-v3-art15-en
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    Citations

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    Cited by:

    1. Mr. Ian Lienert, 2007. "British Influences on Commonwealth Budget Systems: The Case of the United Republic of Tanzania," IMF Working Papers 2007/078, International Monetary Fund.
    2. Mr. Eivind Tandberg, 2005. "Treasury System Design: A Value Chain Approach," IMF Working Papers 2005/153, International Monetary Fund.
    3. George Kojo Scott, 2019. "Effects of Public Expenditure Management Practices on Service Delivery in the Public Sector: The Case of District Assemblies in Ghana," Journal of Public Administration and Governance, Macrothink Institute, vol. 9(2), pages 71-92, December.
    4. repec:wbk:wboper:16727 is not listed on IDEAS
    5. Wehner, Joachim & de Renzio, Paolo, 2013. "Citizens, Legislators, and Executive Disclosure: The Political Determinants of Fiscal Transparency," World Development, Elsevier, vol. 41(C), pages 96-108.
    6. Mr. Yaya Moussa, 2004. "Public Expenditure Management in Francophone Africa: A Cross-Country Analysis," IMF Working Papers 2004/042, International Monetary Fund.
    7. World Bank, 2013. "Burundi Public Expenditure Review : Strengthening Fiscal Resilience to Promote Government Effectiveness [République du Burundi - Burundi Revue des Dépenses Publiques - Renforcer l’efficacité des po," World Bank Publications - Reports 21283, The World Bank Group.
    8. Babacar Sarr, 2016. "What Are the Drivers of Fiscal Performance Gaps between Anglophone and Francophone Africa? A Blinder–Oaxaca Decomposition," South African Journal of Economics, Economic Society of South Africa, vol. 84(1), pages 40-62, March.
    9. Mr. Luc E. Leruth & Elisabeth Paul, 2006. "A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries," IMF Working Papers 2006/204, International Monetary Fund.
    10. Rehman, Mobeen Ur, 2013. "The Role of the Pakistani Government in the Efficient Management of Public Funds," Public Finance Quarterly, Corvinus University of Budapest, vol. 58(2), pages 230-237.
    11. Mr. Ian Lienert, 2004. "Choosing a Budget Management System: The Case of Rwanda," IMF Working Papers 2004/132, International Monetary Fund.
    12. Ms. Davina F. Jacobs, 2008. "A Review of Capital Budgeting Practices," IMF Working Papers 2008/160, International Monetary Fund.
    13. Mr. Ian Lienert, 2005. "Who Controls the Budget: The Legislature or the Executive?," IMF Working Papers 2005/115, International Monetary Fund.

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