Climate-Related Disclosures and Sustainability Reporting in the Public Sector
The publication of IPSASB SRS 1 on Climate-related Disclosures represents an important milestone for public sector sustainability reporting. The standard requires public sector entities to disclose decision-useful information on climate-related […]
Embedding Artificial Intelligence into PFM: Strengthening Efficiency, Transparency and Accountability
Artificial intelligence is increasingly presented as a solution, but the real policy challenge is not simply whether governments should adopt AI. It is whether they can adopt it responsibly, in […]
Natural Capital Accounting: Unlocking Domestic Resources and Strengthening Fiscal Resilience
Africa is rich in natural wealth, but it still captures too little long-term fiscal value from it. Minerals, forests, land, water systems, biodiversity, and other ecosystem assets underpin livelihoods, exports, […]
Optimising Public Debt in Africa: Building Trust, Fiscal Credibility and Sustainable Development
Africa’s development ambitions continue to outpace available domestic resources, making sovereign borrowing an unavoidable instrument of fiscal policy. The policy problem is not borrowing per se; it is weak debt […]
Embracing Accrual IPSAS To Strengthen Fiscal Transparency And Improve Decision-Making
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 […]
Enhancing The Strategic Role of the Office of The Accountant General (OAG): Research Insights and Recommendations
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 […]
Fighting Fraud and Corruption in Public Financial Management (PFM): Safeguarding Africa’s Resources
Africa loses close to USD 100 billion annually to fraud, corruption, and illicit financial flows. These leakages divert scarce resources meant for classrooms, clinics, roads, and other essential services, thereby […]
Treasury Single Account (TSA) Reform: Advancing Fiscal Discipline, Transparency, and Service Delivery
Effective government cash management is fundamental to fiscal governance. In many African countries, fragmented systems of multiple bank accounts have led to idle balances, leakages, inefficient resource allocation, and weak […]
Bridging The Language Divide: The Case For Portuguese Translation of IPSAS for Africa
Accrual-based International Public Sector Accounting Standards (IPSAS) are critical to enhancing fiscal transparency, accountability, and comparability in Africa. They enhance governments’ ability to accurately measure public debt, pension liabilities, and […]
Accelerating IPSAS Adoption in Africa: The Case for Practical Application Guidelines
Africa’s journey towards accrual-based financial reporting is well underway, but progress is uneven and hampered by a critical gap: the absence of context-sensitive application guidelines. At the 2025 IPSASB Standard […]
Repositioning The Office of Accountant General as The Chief Government Financial Advisor: A PEFA-Aligned Framework
The Office of the Accountant General (OAG) plays a critical role in managing public finances and ensuring the credibility, transparency, and efficiency of government financial operations. As Public Financial Management […]
Embedding Climate and Sustainability Targets into Public Finance (PORTUGUESE)
À medida que as alterações climáticas, a escassez de recursos e as desigualdades socioeconómicas redefinem as prioridades globais de desenvolvimento, os governos africanos devem integrar metas climáticas e de sustentabilidade […]
