Budget Compliance and Statutory Reporting in Sub-Saharan Africa: A Systematic Review of Frameworks, Gaps, and Reform Pathways

• Author(s): Elizabeth A Dogbatsey; Osemudiamhen Ebhojie
• Paper ID: 1717099
• Page: 300-318
• Published Date: 30-11-2019
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 2 Issue 6 December-2018

Abstract

Budget compliance and statutory reporting are foundational to public financial management (PFM) and to the accountability of public institutions. Yet across Sub-Saharan Africa (SSA) a persistent disjuncture remains between the formal legal architecture of PFM and its operational reality. This article presents a systematic review, conducted in line with PRISMA guidance, of peer-reviewed and grey-literature evidence published between 2000 and 2018 on budget compliance and statutory reporting in SSA. Sixty-two studies were retained after screening. The review synthesises evidence on four dimensions: (a) the legal and institutional frameworks governing compliance; (b) the adoption and implementation of International Public Sector Accounting Standards (IPSAS) and Medium-Term Expenditure Frameworks (MTEFs); (c) the functioning of supreme audit institutions and legislative oversight; and (d) the integration of Integrated Financial Management Information Systems (IFMIS). Findings show that although most SSA countries have enacted PFM legislation consistent with international norms, compliance is undermined by weak internal controls, constrained audit capacity, partial IFMIS coverage, and political-economy pressures that blunt sanctions. IPSAS adoption remains largely formal rather than substantive, and MTEFs frequently function as parallel to, rather than binding on, annual budgets. Reform pathways supported by the evidence include sequenced capacity development anchored in professional accountancy bodies, independence reforms for supreme audit institutions, full-coverage IFMIS with open-data disclosure, and donor alignment with the PEFA framework. The review contributes to the PFM literature by distinguishing de jure from de facto compliance and by identifying the political-economy conditions under which statutory reporting has improved in the region.

Keywords

Budget Compliance, Statutory Reporting, Public Financial Management, Sub-Saharan Africa, IPSAS, Supreme Audit Institutions, IFMIS

Citations

IRE Journals:
Elizabeth A Dogbatsey, Osemudiamhen Ebhojie "Budget Compliance and Statutory Reporting in Sub-Saharan Africa: A Systematic Review of Frameworks, Gaps, and Reform Pathways" Iconic Research And Engineering Journals Volume 2 Issue 6 2018 Page 300-318

IEEE:
Elizabeth A Dogbatsey, Osemudiamhen Ebhojie "Budget Compliance and Statutory Reporting in Sub-Saharan Africa: A Systematic Review of Frameworks, Gaps, and Reform Pathways" Iconic Research And Engineering Journals, 2(6)