Over the past 20 years, countries have introduced a wide range of public finance management (PFM) reforms aimed at strengthening public service delivery and achieving sustainable economic growth and development. Among these are fiscal rules, medium-term budget frameworks, fiscal risk management techniques and performance budgeting.
The BPP study probed the extent to which these reforms have shaped the PFM landscape in African countries. The results demonstrated that participating countries share a common understanding of current global standards of good practice in financial management, and increased their alignment with these standards between 2008 and 2015.
This report, the final in a series of seven, highlights the key trends in reported practices across and within the budget cycle. It looks at each of the phases of the executive budget cycle, and at practices in relation to the main accountability institutions, including the legislature and the supreme audit institution.
Year: 2017 Theme: Building PFM Capabilities, Budget practices Countries: Benin, Botswana, Burkina Faso, Burundi, Central African Republic, Comoros, Cote d'Ivoire, Ghana, Guinea, Kenya, Lesotho, Madagascar, Mali, Mauritius, Namibia, Niger, Seychelles, Sierra Leone, South Africa, Tanzania, Gambia, Tunisia, Uganda Language: English