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Accountability Within The Houses Of Chiefs And Traditional Councils: A Review Of The Auditor-General’s Report (1993-1996)

"This paper seeks to ascertain whether Houses of Chiefs and Traditional Councils have submitted up-to-date accounts of revenue collection and expenditure in order to ensure internal control over expenditure has been exercised. It begins by reviewing…

Wagner’s Law And The Causal Nexus Between Government Expenditures And Tax Receipts: An Empirical Study Of Ghana

"Wagner's law is tested by using the traditional versions and our own versions which account for prices. Results show that Wagner's law exists in Ghana. However, there is no empirical support to the view that increases in government expenditures …

The Ghanaian Economy: Annual Review 2013-2014 Theme: Ghana’s Public Financial Management

This annual report on the economy of Ghana for 2013-14 is a combined edition and devoted to Public Finance Management. The content comprises policies, legal frameworks, institutions, processes and mechanisms by which the public resources are manage…

Leveraging African Pension Funds for Financing Infrastructure Development

The key issues surrounding pension funds -is explored in this report, which serves as a source of financing for African infrastructure. The report begins by providing an overview of the gaps in African infrastructure, as well as the financial resour…

Infrastructure Development and Financing in Sub-Saharan Africa: Toward a Framework for Capacity Enhancement

"Of the world’s developing regions, Sub-Saharan Africa has the worst infrastructure deficit, with studies pointing to lost growth opportunities. This study presents in one document information previously dispersed on the region’s infrastructure stoc…

Improving the Growth and Transition of Small and Medium Enterprises in the Greater Kampala Metropolitan Area

In the face of rising population numbers, urban areas in Uganda are increasingly facing competition for their resources. More than one out of every five Ugandans are residing in urban areas and the urban population is expected to triple in the next …

Review of Public Expenditure Management in Sub-Saharan Africa

"Public expenditure is one of the critical ingredients of a country’s development. To ensure that public expenditure is efficient and effective, it is essential that resource allocation decisions are underpinned by sound analysis and that a well-des…

Gouvernance dans les Institutions de Microfinance: Contingence et Apprentissage Organisationnel / Governance in Microfinance Institutions: Contingency and Organizational Learning

Poor governance is one of the major causes of MFI crises and malfunctions. These problems challenge governance patterns, bearing in mind the limitations of governance principles to ensure universally effective governance in MFIs. This work sought to…

Facilitating Financial Inclusion through Promoting the use of Mobile Money as a Saving Avenue

Mobile money has gained so much prominence in the developing world in recent times due to its potential to bring on board the financially excluded people in the rural areas and transform the mainly cash economies of developing countries into a cashl…

Informing the Approach of Multilateral Development Banks to Use of Country systems

Most countries consider infrastructure development as a key enabler of development, as it spurs job creation, trade and investment. For many developing countries, multilateral development banks (MDBs) are important in addressing their infrastructure…

The Gap between Rich and Poor: South African Society’s Biggest Divide Depends on Where You Think You Fit In

This paper investigated the possible relationship between relative financial situation and the sentiment whether or not inequality is the primary source of division in South Africa. This matters, as we have shown through our literature review, becau…

Public-Private Partnerships in Sub-Saharan Africa: Case Studies for Policymakers 2017

Public-private partnerships (PPPs), i.e. private finance for public infrastructure, are now emerging as a viable source of infrastructure investment in developing countries. A successful PPP arrangement capitalises on the strengths of both the priva…

African Financial Governance Outlook: Effective Public Financial Management for Sustainable Development

This first African Financial Governance Outlook provides a better understanding of the state of public financial governance reforms in Africa and how policies and institutional arrangements could be improved over time, offering benefits on various…

The Experience of Medium Term Expenditure Framework & Integrated Financial Management Information System Reforms in Sub-Saharan Africa - What is the Balance sheet?

A Medium Term Expenditure Framework (MTEF) and an Integrated Financial Management Information System (IFMIS) are two of the standard reforms promoted and supported by the World Bank and other aid agencies in almost every country in Sub-Saharan Afr…

Giving credit to Africa’s Financial Markets and why we need to step up reform

If you open the World Bank’s Global Financial Development Database and compare the data on private credit against total population, it is instructive to note the markedly different growth rates. In the developing economies of sub-Saharan Africa, cre…

ACBF Board of Governors Issues Paper: Accessing Funds for Development: Required Capacities for Resource Mobilization and Absorption

African countries are now implementing the Agenda 2063 and Agenda 2030 (also known as Sustainable Development Goals – SDGs), both requiring huge financial resources. Globally, large amounts of investable resources, mostly private, are available in a…

Government of the Republic of South Sudan: Assessment of Public Financial Management based on the Public Expenditure and Financial Accountability Framework (PEFA)

This study assesses the economic environment surrounding public finance operations of the Government of the Republic of South Sudan (GSS); the institutions, laws, regulations, and standards used by the government in the PFM process; the budget pla…

Infrastructure as an Asset Class in Africa

Investment in infrastructure has long been recognised as an important mechanism for fostering economic growth and development. With an estimated $130 billion annual deficit in infrastructure investment, Africa is in dire need of such investment. How…

Informing the Approach of Multilateral Development Banks to Use of Country systems: Policy Briefing

A greater use of countries’ public financial management (PFM) and environmental and social frameworks (ESFs) could offer developing countries a larger stake in their development trajectory. Greater use of country systems (UCS) will also assist devel…

An Analysis of Loan Contraction and Debt Management: The Case of the Republic of Mauritius

Developing countries, especially in Africa must establish appropriate and dynamic legal frameworks and structures that are responsible for coordinating and managing public debt. All public loan contraction and debt management rules and regulations m…

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