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Systemic Weaknesses of Budget Management in Anglophone Africa

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  • Mr. Ian Lienert
  • Mr. Feridoun Sarraf

Abstract

This paper examines the merits of the British budget management system that was inherited in Anglophone African countries and which has changed substantially in the United Kingdom since the 1960s. It considers whether the disappointing budgetary performance in Africa is due to weaknesses in the inherited British system, other external influences, or domestic developments. It finds that all three factors have played a role in the widespread problems with budget management systems. Reforms in institutional arrangements are needed, especially in budget execution. Technical reforms will be ineffective unless there are concomitant changes to enhance accountability, improve governance, and increase compliance.

Suggested Citation

  • Mr. Ian Lienert & Mr. Feridoun Sarraf, 2001. "Systemic Weaknesses of Budget Management in Anglophone Africa," IMF Working Papers 2001/211, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2001/211
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    References listed on IDEAS

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    1. Richard Clarke, 1978. "Public Expenditure, Management and Control," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-349-03738-4 edited by Alec Cairncross, December.
    2. Alberto F. Alesina & Roberto Perotti, 1999. "Budget Deficits and Budget Institutions," NBER Chapters, in: Fiscal Institutions and Fiscal Performance, pages 13-36, National Bureau of Economic Research, Inc.
    3. Mr. Ian Lienert & Jitendra R. Modi, 1997. "A Decade of Civil Service Reform in Sub-Saharan Africa," IMF Working Papers 1997/179, International Monetary Fund.
    4. Bale, Malcolm & Dale, Tony, 1998. "Public Sector Reform in New Zealand and Its Relevance to Developing Countries," The World Bank Research Observer, World Bank, vol. 13(1), pages 103-121, February.
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    Cited by:

    1. Ben-Caleb Egbide & Godwyns Ade’ Agbude, 2013. "Budget Discipline in Nigeria: A Critical Evaluation of Military and Civilian Regimes," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(1), pages 91-101, February.
    2. Lassou, Philippe Jacques Codjo & Hopper, Trevor, 2016. "Government accounting reform in an ex-French African colony: The political economy of neocolonialism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 39-57.
    3. Mr. Stephan Danninger & Ms. Annette J Kyobe & Mr. M. Cangiano, 2005. "The Political Economy of Revenue-Forecasting Experience From Low-Income Countries," IMF Working Papers 2005/002, International Monetary Fund.
    4. Lassou, Philippe J.C. & Hopper, Trevor & Tsamenyi, Mathew & Murinde, Victor, 2019. "Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa – Benin and Ghana compared," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    5. International Monetary Fund, 2006. "Selected African Countries: IMF Technical Assistance Evaluation: Public Expenditure Management Reform," IMF Staff Country Reports 2006/067, International Monetary Fund.
    6. Mr. Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," IMF Working Papers 2003/002, International Monetary Fund.
    7. Mr. Stephan Danninger, 2005. "Revenue Forecasts as Performance Targets," IMF Working Papers 2005/014, International Monetary Fund.
    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. Ms. Annette J Kyobe & Mr. Stephan Danninger, 2005. "Revenue Forecasting—How is it done? Results from a Survey of Low-Income Countries," IMF Working Papers 2005/024, International Monetary Fund.

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