The Institutional Capacity Building Framework (ICBF) assessment provides a comprehensive, evidence-based evaluation of institutional capacity from eight (8) Offices of the Accountant General within AAAG membership who responded to the questionnaire. Drawing from detailed responses across all thematic areas captured in the assessment instrument, the analysis presents a holistic view of the current state of public financial management (PFM) systems, institutional readiness, and reform trajectories across member countries.
The findings reveal a landscape characterised by strong foundational systems and reform intent, but constrained by structural, technical, and systemic limitations that hinder the translation of policy frameworks into effective implementation. While notable progress has been made in establishing governance structures and financial management processes, significant gaps persist in areas such as digital transformation, risk management, human capital development, institutional sustainability, and intergovernmental coordination.
This report positions these findings within a strategic policy context, providing a basis for continental-level interventions, targeted capacity development, and coordinated reform initiatives led by AAAG.