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Public Financial Management Reforms in Developing Countries: Lessons of Experience from Ghana, Tanzania and Uganda

Public Financial Management Reforms in Developing Countries: Lessons of Experience from Ghana, Tanzania and Uganda

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Published by Andy Wynne
The experience of implementing MTEF and IFMIS in Ghana, Tanzania and Uganda
The experience of implementing MTEF and IFMIS in Ghana, Tanzania and Uganda

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Published by: Andy Wynne on May 18, 2012
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06/25/2012

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PUBLIC FINANCIAL MANAGEMENT REFORMS IN DEVELOPING COUNTRIES: LESSONS OF EXPERIENCE FROM GHANA, TANZANIA AND UGANDA 
 
 ANDY WYNNE 
ACBF WORKING PAPERNO. 7, DECEMBER 2005
 
THE AFRICAN CAPACITY BUILDING FOUNDATION
 
 
 
ACBF WORKING PAPER
ACBFWP/07/2005Public Financial Management Reforms in Developing Countries:Lessons of Experience from Ghana, Tanzania and UgandaAndy Wynne
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ACBF Working Papers should not be reported as reflecting the views and position of theAfrican Capacity Building Foundation. The perspectives presented in the WorkingPapers are those of the author(s) and do not necessarily represent the views of theFoundation or ACBF operational policy. Working Papers are seminal ideas or work-in-progress and are published to generate discussion, elicit comments and further debate.
© 2005 The African Capacity Building Foundation7
th
& 15
th
Floors, Intermarket Life Towers, Harare, Zimbabwe
 
Produced by the Knowledge Management and Program Support DepartmentThe African Capacity Building FoundationFirst printing December 2005All rights reserved
 ACBFWP/07/2005 
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Mr. Andy Wynne is the Head of Public Sector at the Association of Chartered Certified Accountants (ACCA) andMember of the African Capacity Building Foundation’s Technical Advisory Panel and Network on FinancialManagement and Accountability (FIMANET).
 
 
PUBLIC FINANCIAL MANAGEMENT REFORMS INDEVELOPING COUNTRIES: LESSONS OF EXPERIENCE FROMGHANA, TANZANIA AND UGANDA
ANDY WYNNE
The Association of Chartered Certified Accountants (ACCA)London, United Kingdom. & Member of ACBF FIMANET 
ABSTRACT
The Medium Term Expenditure Framework (MTEF) and Integrated FinancialManagement Information Systems (IFMIS) are two major public expendituremanagement reforms that have been adopted in many developing countries in recentyears. A review of the publicly available literature on the implementation of thesereforms in three African countries considers the history of their introduction and theirrelative success. On the basis of this review, consideration is given to the risks involvedwith adopting such large scale reforms; the extent to which the international financialinstitutions and consultants were wise to recommend such widespread adoption of largescale reforms; and whether public sector financial officers in developing countries werewise to accept these prescriptions quite so uncritically in preference to paying moreattention to tried and tested financial controls and getting the basics right. However,additional research is needed to ascertain whether the introduction of an MTEF or IFMIScan successfully ensure the effective use of public sector resources whilst maintainingthe principles of universality, equity and accountability.
Key words:
 
Medium Term Expenditure Framework, Integrated Financial ManagementInformation System, African, public sector financial management, reforms, World Bank,basics, risk.
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