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English
Digitization in the Public Sector: Impact on Accountants General Offices
This document explores the transformative role of digitization in public financial management (PFM) within the offices of Accountants-General across Africa. It provides a detailed analysis of the benefits and challenges brought about by digital transformation in public sector finance, highlighting its potential to enhance efficiency, transparency, and accountability.
Research Paper on the Strategic Position of Offices of Accountants General
Over the last two decades or so, reforms of Public Financial Management (PFM) systems have spread across Africa. Yet many countries continue to experience gaps between PFM policy reform, implementation of PFM systems and actual institutional performance. A key actor in the PFM space is the Office of the Accountant General (OAG), whose mandate generally encompasses fiscal integrity, financial reporting, cash management, internal control, and public accountability. Drawing on Public Expenditure and Financial Accountability (PEFA) and Open Budget Survey trends alongside a review of academic and practitioner research, this policy paper analyses the systemic conditions that shape the PFM outcomes and the implementing institutions, with an emphasis on the OAG. The paper contends that the OAG’s performance and effectiveness face challenges due to capacity constraints, limited autonomy, political incentives, and fragmented digitalisation, which hinder public transparency, accountability and governance. The paper makes the case for the African OAGs to be repositioned as strategic foresight organisations, and not merely as compliance-oriented units.
Sustainability Reporting and Accountants General
The document “Sustainability Reporting and AGs” explores the critical role of Accountants-General (AGs) in adopting sustainability reporting to meet evolving demands in public financial management. It highlights the importance of transitioning from traditional financial reporting to incorporating Environmental, Social, and Governance (ESG) factors to assess an organization’s long-term viability and impact.
Français
Rapport d’analyse des écarts sur les bureaux des comptables généraux
L’Association africaine des comptables généraux (AAAG) a entrepris une analyse complète des lacunes afin d’évaluer l’état actuel de la gestion des finances publiques (GFP) ainsi que les structures, les processus et les pratiques des bureaux des comptables généraux (BCG) dans les 20 pays membres. L’objectif principal de cette analyse était d’identifier les écarts entre les structures et pratiques existantes et les meilleures pratiques en matière de comptabilité du secteur public, en mettant particulièrement l’accent sur la transition vers la comptabilité d’exercice telle que prescrite par les Normes comptables internationales du secteur public (IPSAS).
The African Association of Accountants General (AAAG) undertook a comprehensive gap analysis to evaluate the current state of Public Financial Management (PFM) and the structures, processes, and practices of the Offices of the Accountant General (OAGs) across 20 member countries. The primary objective of this analysis was to identify discrepancies between existing structures, practices, and best practices in public sector accounting, particularly focusing on the transition to accrual-based accounting as prescribed by International Public Sector Accounting Standards (IPSAS).
Renforcer le rôle stratégique du Trésor
L’objectif de ce rapport est de stimuler le débat sur le rôle stratégique du Trésor en Afrique, en vue d’articuler les domaines d’élaboration des politiques et d’améliorer les pratiques existantes de l’institution en s’appuyant sur des données de recherche et d’évaluation.