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   <subfield code="a">Premchand, A.</subfield>
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   <subfield code="a">Erosion of Expenditure Management System : </subfield>
   <subfield code="b">An Unintended Consequence of Donor Approaches /</subfield>
   <subfield code="c">A. Premchand.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
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   <subfield code="c">1996.</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">The paper considers the various procedures and practices relating to budgeting and accounting of foreign aid, and points out that as a result of the high degree of ringfencing associated with the aid, a kind of functional dyarchy has emerged with serious implications for expenditure management in the recipient countries. It concludes that more structured negotiations, improved information systems as well as performance agreements have the potential of avoiding the problems now encountered.</subfield>
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   <subfield code="v">No. 1996/102</subfield>
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