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100			_aOnana, Simon Pierre _952416
245			_aDo programme budget mechanisms improve the efficiency of public spending? Elements of theory and empirical data from Cameroon
260			_aInternational Review of Administrative Sciences
300			_a90(1), Mar, 2024: p.185-202
520			_aThis paper sets out to explore the effect of programme budget mechanisms on the efficiency of public spending. To do so, we first conducted an exploratory study among eight officials involved in the preparation and execution of the State budget. This exploratory study then enabled us to construct the variables to produce an analytical model. A survey was carried out among 475 performance chain actors in the central services of 29 ministerial departments of the State of Cameroon. The results obtained using descriptive statistics and simple probit regressions suggest that the mechanisms introduced by the programme budget have a mixed effect on the efficiency of public spending. While, on the one hand, structuring the budget into programmes, actions, activities and tasks, performance measurement indicators and a priori controls on the quality of programmes may have a positive effect on the efficiency of public spending; on the other hand, allocating appropriations according to expected results and costs and a posteriori internal and external budgetary controls have a negative influence on the efficiency of public spending. The study recommends developing the external budgetary controls and introducing internal controls that focus more on performance rather than consistency.- Reproduced https://journals.sagepub.com/doi/abs/10.1177/00208523231201256
773			_aInternational Review of Administrative Sciences
906			_aPUBLIC ADMINISTRATION
942			_cAR