What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
A Comparison Between Two Public Expenditure Management Systems in Africa
Limited preview - 2003
accounting and banking Accounting Framework Accounting Officers accounting records accounting system accrual accounting and/or anglophone African countries anglophone countries e.g. annual budget Audit and Parliamentary Auditor bank accounts Banking Arrangements budget appropriations Budget Department budget execution budget management cash management central bank CFA franc zone Chambers of Accounts commitments and payment common weaknesses complementary period contrast controlling expenditures Court of Accounts debt decentralized expenditure arrears expenditure process external audit agencies Features of Budget Financial Controllers financial management financial regulations France francophone Africa francophone African countries francophone countries francophone system French-based system funds independent Court investment invoice Kenya lack Lesotho Madagascar Malawi Mauritania Minister Ministry of Finance ordonnancement ordonnateur and comptable organic budget laws Parliamentary Control payment arrears payment order issuance PEM systems principle problem regions responsible revenues role salaries spending ministries stage system in francophone Systems in Africa Tanzania Togo treasury accountants treasury balances Uganda WAEMU warrant Zambia