This review aims at contributing to shared experiences in the process of producing CBs in ten African countries between 2010 and 2016. This research is intended to analyse the contents and formats of these documents and to understand how three African countries formulated, published and disseminated their CBs. With this objective in mind, the review is divided into four parts. The first part explains the importance of CBs and what makes a good CB, according to international standards. The second section analyses the contents and formats of the CBs produced by ten African countries over the period 2010–2016, in terms of international standards and recommendations. The third section includes three case studies based on interviews conducted with public servants within the ministries of finance in Nigeria, South Africa and Tanzania.