A Comparative Analysis of Laws & Institutional Regimes on Public Expenditure Accountability in East Africa

In this study the main aim was to examine the extent to which the existing legal and institutional framework in the four East African countries of Kenya, Rwanda, Uganda and the United Republic of Tanzania incorporates the notion of accountability in public expenditure. Accountability is examined at two levels that is to say pre and post expenditure. Most emphasis is placed on existing post expenditure mechanisms. All four countries are found to have relatively comprehensive legal and institutional frameworks on public finance management. This study found that the four countries of Rwanda, Kenya, Tanzania and Uganda all have a fairly comprehensive legal and institutional framework that supports accountability in public expenditure. The biggest dilemma is however the fact that countries with seemingly stronger laws like Uganda are not necessarily the best on public expenditure accountability in practice. Instead countries like Rwanda have excelled in this - significantly reducing the levels of corruption and loss of public funds.