TY  - GEN
AU  - Bouley,D..
AU  - Fournel,J..
AU  - Leruth,Luc
TI  - How do treasury systems operate in sub-Saharan francophone Africa?
PY  - 2003///
CY  - Paris
PB  - OECD Publishing
KW  - Governance
N2  - 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
UR  - https://s443-doi-org.br.lsproxy.net/10.1787/budget-v2-art22-en
ER  -