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Budgeting for the Military Sector in Africa: The Processes and Mechanisms of Control

Publisher: Oxford University Press
ISBN 978-0-19-926266-3
This book describes and analyses the budgetary processes for military expenditure in eight African countries—Ethiopia, Ghana, Kenya, Mali, Mozambique, Nigeria, Sierra Leone and South Africa—spanning the continent's sub-regions. While the military sector in many African states is believed to be favoured in terms of resource allocation and degree of political autonomy, it is not subject to the same rules and procedures as other sectors. In this comprehensive study, researchers from the region address questions on the oversight and control of the military budgetary process, such as the roles of the finance and defence ministries, budget offices, audit departments and external actors; the extent of compliance with standard public expenditure management procedures; and how well official military expenditure figures reflect the true economic resources devoted to military activities in these countries.

The book is based on the assumption that, while the military sector's activities require some confidentiality, it should be subject to the same standard procedures and rules followed by other state sectors. Thus, the framework for the country studies is provided by a model for good practice in budgeting for the military sector that focuses on principles of public expenditure management and defence planning.

The individual studies are tied together by a synthesis chapter, which provides a comparative analysis of the studies, identifies the level and pattern of adherence of the eight countries to the model for good practices in military budgeting and provides explanations for the different degrees of adherence displayed by the countries. Based on these explanations, the book makes concrete recommendations to the governments of African countries on how to improve their military budgetary processes and to the international community on how to support their efforts.


1. Introduction 

Wuyi Omitoogun

2. A model for good practice in budgeting for the military sector

Nicole Ball and Len le Roux

3. Ethiopia

Said Adejumobi and Mesfin Binega

4. Ghana

Eboe Hutchful

5. Kenya

Julius Karangi and Adedeji Ebo

6. Mali

Anatole Ayissi and Nouhoum Sangaré

7. Mozambique

Lázaro Macuácua

8. Nigeria

Wuyi Omitoogun and Tunde Oduntan

9. Sierra Leone

Osman Gbla

10. South Africa

Len le Roux

11. A synthesis of the country studies

Wuyi Omitoogun

12. Recommendations

Wuyi Omitoogun and Eboe Hutchful


Wuyi Omitoogun is an Associate Senior Fellow at SIPRI.