Contents
1. About this survey
2. Insights into expenditure practices in Africa
3. Budget preparation practices
4. Planning and performance management practices
5. Budget execution practices
6. Annex
The modernization of budget and expenditure management systems has been at the forefront of public administrative reform across Africa since the 1990s. Governments have sought to improve their formal budget systems by introducing development and strategic planning using medium-term expenditure frameworks, as well as programme performance-based budgets, and expenditure reviews and integrating capital and recurrent budget; reintroducing public investment programmes; and changing the information and the rules used in the budget process. This report, the third in a series of seven, presents countries’ formal practices with regards to these key features.
Year: 2017 Theme: Building Public Finance Capabilities, Budget practices Countries: Benin, Botswana, Burkina Faso, Burundi, Central African Republic, Comoros, Côte d'Ivoire, Ghana, Guinea, Kenya, Lesotho, Madagascar, Mali, Mauritius, Namibia, Niger, Seychelles, Sierra Leone, South Africa, Tanzania, The Gambia, Tunisia, Uganda Language: English