Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries /

This paper takes stock of unorthodox expenditure procedures in CEMAC and WAEMU countries and assesses their potential fiscal impact. "Unorthodox procedures" are defined as spending practices that bypass legal provisions governing public expenditure processes and circumvent regular controls...

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Xehetasun bibliografikoak
Egile nagusia: Imbert, Bruno
Beste egile batzuk: Selim, Hoda, Suc, Gwenaelle, Zhao, Qing
Formatua: Aldizkaria
Hizkuntza:English
Argitaratua: Washington, D.C. : International Monetary Fund, 2022.
Saila:IMF Working Papers; Working Paper ; No. 2022/148
Gaiak:
Sarrera elektronikoa:Full text available on IMF
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100 1 |a Imbert, Bruno. 
245 1 0 |a Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries /  |c Bruno Imbert, Hoda Selim, Gwenaelle Suc, Qing Zhao. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2022. 
300 |a 1 online resource (31 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a This paper takes stock of unorthodox expenditure procedures in CEMAC and WAEMU countries and assesses their potential fiscal impact. "Unorthodox procedures" are defined as spending practices that bypass legal provisions governing public expenditure processes and circumvent regular controls or other budgetary rules, including those related to budget time limits, approved ceilings, or approved appropriations. The paper shows that despite PFM reforms, recourse to such procedures has persisted-resulting in the accumulation of arrears; inadequate fiscal reporting, including large stock-flow adjustments; and corruption vulnerabilities. 
538 |a Mode of access: Internet 
650 7 |a Monetary Policy  |2 imf 
650 7 |a National Budget  |2 imf 
650 7 |a National Government Expenditures and Related Policies  |2 imf 
650 7 |a Structure, Scope, and Performance of Government  |2 imf 
700 1 |a Selim, Hoda. 
700 1 |a Suc, Gwenaelle. 
700 1 |a Zhao, Qing. 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2022/148 
856 4 0 |z Full text available on IMF  |u https://elibrary.imf.org/openurl?genre=journal&issn=1018-5941&volume=2022&issue=148  |z IMF e-Library