02027cas a2200325 a 4500 AALejournalIMF023149 230101c9999 xx r poo 0 0eng d 20.00 USD 9798400215681 1018-5941 BD-DhAAL BD-DhAAL Imbert, Bruno. Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries / Bruno Imbert, Hoda Selim, Gwenaelle Suc, Qing Zhao. Washington, D.C. : International Monetary Fund, 2022. 1 online resource (31 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet Monetary Policy imf National Budget imf National Government Expenditures and Related Policies imf Structure, Scope, and Performance of Government imf Selim, Hoda. Suc, Gwenaelle. Zhao, Qing. IMF Working Papers; Working Paper ; No. 2022/148 Full text available on IMF https://elibrary.imf.org/openurl?genre=journal&issn=1018-5941&volume=2022&issue=148 IMF e-Library