Across countries in Africa, public financial management (PFM) systems have undergone significant institutional development, resulting in widespread adoption of formal budget processes and control frameworks. However,
evidence from the 2025 CABRI Budget Practices and Procedures (BPP) Survey of 18 African countries reveals gaps in budget execution practices that may lead to misalignment between approved government budgets and actual expenditures. This gap is examined through six core execution indicators: supplementary budget frequency, arrears disclosure, Treasury Single Account (TSA) consolidation, commitment-control enforcement, reallocation flexibility and overspending rules.