아프리카ㆍ중동
연구정보
[경제] Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries
아프리카ㆍ 중동 일반 국외연구자료 연구보고서 - IMF 발간일 : 2022-07-22 등록일 : 2022-08-21 원문링크
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.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
