How do treasury systems operate in sub-Saharan francophone Africa? [electronic resource] / D. Bouley, J. Fournel and Luc Leruth
Material type:
ArticlePublication details: Paris : OECD Publishing, 2003.Description: 37 pSubject(s): Online resources:
In:
OECD Journal on Budgeting Vol. 2, no. 4, p. 49-83Abstract: 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.Other editions: Comment fonctionnent les systèmes du Trésor dans les pays francophones de l'Afrique subsaharienne
| Item type | Home library | Collection | Call number | Status | Date due | Barcode | Item holds | |
|---|---|---|---|---|---|---|---|---|
| Working Paper | Biblioteca Digital | Colección OECD | OECD budget-v2-art22-en (Browse shelf(Opens below)) | Not For Loan |
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.
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