How do treasury systems operate in sub-Saharan francophone Africa?
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.
Year of publication: |
2002
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Authors: | Bouley, D. ; Fournel, J. ; Leruth, Luc |
Published in: |
OECD Journal on Budgeting. - Organisation de Coopération et de Développement Économiques (OCDE), ISSN 1681-2336. - Vol. 2.2002, 4, p. 49-83
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Publisher: |
Organisation de Coopération et de Développement Économiques (OCDE) |
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