AAAG Framework for Detection of Illicit Financial Flows: A Strategic and Operational Guide for Offices of Accountants-General in Africa

Illicit Financial Flows (IFFs) continue to undermine domestic resource mobilisation, distort public financial management systems, and weaken fiscal sovereignty across Africa. Offices of Accountants General, by virtue of their control over financial reporting, treasury operations, and government accounting systems, are uniquely positioned to act as first-line detectors of suspicious financial transactions.

This framework aims to strengthen the capacity of Offices of Accountants General to systematically identify, analyse, and respond to illicit financial flows through structured processes, data-driven analytical tools, and effective institutional coordination. In doing so, the framework seeks to position OAGs not merely as custodians of public accounts but as strategic actors in safeguarding public resources, enhancing fiscal transparency, and supporting the broader fight against financial leakages and economic crime.


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