Public Expenditure Governance in Africa: Efficiency and Transparency in Five Countries, 2021–2024

Abstract:

This study examines public expenditure governance in South Africa, Kenya, Ghana, Nigeria, and Senegal during 2021–2024. It analyzes the relationship between budget transparency, public participation, legislative and audit oversight, and budget credibility. The comparative design combines Open Budget Survey indicators, the PEFA framework, and national budget, execution, and audit reports.

The findings show that transparency improves the visibility and explanation of deviations, but does not automatically prevent them. Credible execution also depends on realistic revenue forecasting, commitment controls, cash management, timely reporting, and systematic follow-up of audit recommendations. High aggregate execution rates may conceal capital under-execution or arrears.

The study recommends completing the fiscal disclosure cycle, publishing timely execution reports, linking budgeting to procurement and payments, strengthening commitment controls, and establishing public registers for audit follow-up.