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How Do Treasury Systems Operate in Sub-Saharan Francophone Africa?

Author

Listed:
  • Mr. Luc E. Leruth
  • Mr. Dominique Bouley
  • Mr. Jerome Fournel

Abstract

Treasury systems in sub-Saharan francophone African countries share many features with the French public expenditure management system of the sixties on which they were modeled. However, in a different economic and institutional environment, key elements of this framework have evolved in unexpected, unwelcome directions. This paper critically examines two main features of the French system in the sub-Saharan francophone African context: the strict separation between the person ordering payment and the one disbursing funds, and the centralization of funds in the treasury. This examination calls attention to—and suggests remedies for—the specific flaws that have evolved from the traditional framework.

Suggested Citation

  • Mr. Luc E. Leruth & Mr. Dominique Bouley & Mr. Jerome Fournel, 2002. "How Do Treasury Systems Operate in Sub-Saharan Francophone Africa?," IMF Working Papers 2002/058, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2002/058
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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. Yaya Moussa, 2004. "Public Expenditure Management in Francophone Africa: A Cross-Country Analysis," IMF Working Papers 2004/042, International Monetary Fund.
    3. 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.
    4. World Bank, 2004. "Niger : Public Expenditure Management and Financial Accountability Review," World Bank Publications - Reports 14468, The World Bank Group.
    5. 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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