Across much of Africa, governments still make long-term fiscal decisions using short-horizon financial information. Cash and modified-cash systems help monitor liquidity and budget execution, but they do not provide a complete picture of the assets controlled by governments, the liabilities already incurred, or the fiscal risks accumulating outside the purview of cash accounting. The result is partial visibility, incomplete accountability, and weaker decision-making.
To translate this agenda into practical reform outcomes, AAAG proposes to exercise a clear continental policy advocacy and thought leadership role by championing implementation-focused priorities that help member countries move from accrual adoption as a reporting ambition to accrual use as a strategic instrument for fiscal visibility, public value management, and resilient service delivery.