Rapport d’analyse des écarts sur les bureaux des comptables généraux — English
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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).