How do treasury systems operate in sub-Saharan francophone Africa?

How do treasury systems operate in sub-Saharan francophone Africa?

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Treasury systems in sub-Saharan Francophone African countries share many features with the French public expenditure management system of the 1960s on which they were modelled. However, in a different economic and institutional environment, key elements of this framework have evolved in unexpected,...

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Bibliographische Detailangaben
1. Verfasser: Bouley, D.. (VerfasserIn)
Weitere Verfasser: Fournel, J.. (MitwirkendeR), Leruth, Luc (MitwirkendeR)
Format: Elektronisch Buchkapitel
Sprache:English
Veröffentlicht: Paris OECD Publishing 2003
Schlagworte:
Governance
Online-Zugang:DE-384
DE-473
DE-824
DE-29
DE-739
DE-355
DE-20
DE-1028
DE-1049
DE-521
DE-861
DE-898
DE-92
DE-91
DE-573
DE-19
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Zusammenfassung:Treasury systems in sub-Saharan Francophone African countries share many features with the French public expenditure management system of the 1960s on which they were modelled. 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 centralisation of funds in the treasury. This examination calls attention to - and suggests remedies for - the specific flaws that have evolved from the traditional framework
Beschreibung:1 Online-Ressource (37 Seiten)
DOI:10.1787/budget-v2-art22-en

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