The implementation of public expenditure requires the correct and strict application of budgetary authorisation and respect for the principle of the separation of the functions of authorising officer and accounting officer [1]. The law specifies that the duties of authorising officers and public accountants are incompatible. The spouses, ascendants and descendants of authorising officers may not be accountants in the same public bodies [2]. The separation of the functions of accountant and authorizing officer is a practical key to financial management and also a means of preventing corruption. This general principle also applies to the armed forces. Indeed, the role of the authorizing officer is limited to deciding on the use of resources allocated to a mission or an operation, for example. Or more simply to authorize expenditure and order payment, in accordance with the planned budget and operational priorities. The accountant, on the other hand, has the role of managing funds and making payments ordered by the authorizing officer, while verifying the legality and regularity of transactions. Within the army, the accountant may be responsible for the financial management of resources intended for peacekeeping missions or other specific projects.

According to the 2017 Burundi National Defence Force Act, Article 93, the head of the national defence force is responsible for the operational command of the army. It is the Minister of Defence, the political authority, who authorizes expenditure. [1] There is thus a formal separation between the chain of command and the chain of payment. However, the head of Burundi’s National Defence Forces, General Prime Niyongabo, has recently become one of the most important figures in the Republic [2]. Indeed, although the Minister of Defence is legally responsible for the defence forces’ finances, his role is so symbolic that he cannot oppose the will of the head of the National Defence Forces. [3]

In Cameroon, the payment of military personnel salaries is formally separate from the chain of command within the Ministry of Defense and the army. The management of salaries is primarily the responsibility of the General Directorate of Budget (DGB) and the Ministry of Finance (MINFI), which oversee budget management and the validation of credits allocated to the Ministry of Defense. Once the budgets are validated, the Directorate General of Treasury, Financial and Monetary Cooperation (DGT) ensures the actual payment of salaries through bank transfers to military personnel’s accounts, in collaboration with relevant financial institutions. The Directorate of Human Resources and Finances within the Ministry of Defense plays an administrative role in overseeing personnel records but does not directly participate in the payment process. Although the chains of command and payment are theoretically separate, external interference and influence are frequent [1]. In practice, administrative dysfunctions are often reported, such as delays in salary payments due to bureaucratic inefficiencies. Furthermore, military hierarchy may exert pressure on financial structures to adjust certain allowances or benefits, undermining the independence of salary management. Instances of corruption and favoritism can also arise, where high-ranking military officials influence the allocation of financial benefits or access to specific bonuses, thus challenging the true separation between the chain of command and salary payment.

While salary payments are theoretically managed by civilian structures independent of the military hierarchy, the reality reveals that interference and favoritism can undermine this separation, creating risks of corruption and misappropriation of public funds. This situation highlights structural challenges that affect the efficiency and fairness of the process. Indeed, such interference is common in the system despite efforts to ensure transparent public financial management [1]. Furthermore, the provisions of the Cameroonian Penal Code, particularly Law No. 2016/007 of July 12, 2016, prohibit corruption and favoritism in the management of public finances, but enforcement mechanisms remain insufficient [2].

Within the ministries responsible for defence and security, there are departments that deal primarily with financial and salary issues in collaboration with the Ministry of the Budget. The salaries and allowances of the national armed forces and the national gendarmerie are managed by the Paierie Générale des Armées (PGA). The PGA is the main accounting office of the State and the Public Treasury under the authority and control of the Director General of the Treasury and Public Accounting [1]. The Treasurer General of the Armed Forces is appointed by decree of the Council of Ministers, on the recommendation of the Minister of Economy and Finance. Based on these explanations, the payment chains appear to be independent of the Ministry of Defence’s chains of command. However, there may be some influence from the Ministry [2].

There is a separation between chains of command and chains of payment. The Ghana Armed Forces Pay Regiment, under the Services Brigade, is responsible for processing and paying all salaries and allowances that may be due an officer based on the chain of command as stated in Chapter Three of the Armed Forces Regulations Act. The chapter outlines the chains of command in accordance with seniority. Further, Article 214 (c) outlines the role of the Armed Forces Council on the conditions of personnel, including enrolment, salaries, pensions and gratuities. Article 214(d) also grants the Armed Forces Council authority to define the authority and powers of force officers. (1) (2)

The chain of command is separate and goes through different approvals as a system of checks and balances. For example, in a department or unit, approvals go through two or three levels [1]. The Principal Secretary is the Chief Accounting Officer for all budgetary allocations in the Ministry of Defence and the secretary to the Defence Council [2]. According to Section 16 of the KDF Act, the Service Commanders are supposed to command, control, and administer the service to which they are responsible, in accordance with the Constitution, this Act, or any other written law, under the authority of the Chief of the Defence Forces or the Cabinet Secretary, as applicable. They are also responsible for preparing budgets and ensuring effective implementation of same [3].

The chain of command is separate from the chain of payment. Chain of command refers to the official corp and rank and file, while chain of payment refers to the administrative bureaucracy within the armed forces and the Defence Ministry.[1][2][3] Salary processing and payroll controls run through national PFM systems (Treasury/IFMIS, biometric payroll cleaning), while operational command sits with the AFL/MoD.[4] This separation is documented in Liberia’s PFM reforms and assessments (IMF and PEFA).
However, in practice, the system can be vulnerable. For instance, the AFL pension fund was K45:K47misused by the MoD leadership; the Supreme Court upheld convictions and a two-year sentence suspended on condition of restitution. In February 2022, the President suspended the imprisonment via executive clemency. Later reporting indicated a waiver of restitution, though the legal effect of that step was debated.[5] These events illustrate control failures over this separation.

Only the Ministry of Finance is in charge of the public officers remunaration, including military, and their salary scales are publicly accessible. [1] [2]

All the chains are under the Minister of Defence, which drives the dynamics to follow. However, in terms of management, they are separate and do not come fall under the same individual or departments, in accordance with policies, laws and regulations.[1][2] The highest level of command is ensured by the General Staff of the Armed Forces, headed by a chief appointed by decree of the Head of State and placed under the control of the minister.[3] The regulation is enforcred by the Directorate of Finance and Material, which is also attached to the minister who is the authorisng officer of expenditure.

The chains of command are strictly separated from the chains of payment throughout the Ministry of Defence and the Armed Forces, in accordance with the Statute of the Military of the Armed Forces of Defence of Mozambique, which defines the hierarchy of General Officers, Senior Officers, Junior Officers, and Non-Commissioned Officers [1]. Salary administration, however, follows a different system: remuneration is governed by the Single Salary Table (TSU) applicable across the Mozambican public administration [2, 3]. This means that command structures and pay structures operate independently.

Following the military coup of July 26, 2023, oversight mechanisms over the Nigerien Armed Forces’ finances have been significantly weakened [1]. The dissolution of civilian institutions such as the National Assembly has eliminated key structures that previously provided some level of external scrutiny. The military leadership now exercises absolute control over financial decisions, with dramatic declines in budget transparency [2]. In addition to the weakening of external oversight, internal structures also lack safeguards that according to Article 2 of Decree n° 2009-089/PRN/MDN of March 12, 2009. The Central Directorate of Military Logistics (DCIM) is responsible for administration and finances within the Nigerien Armed Forces. It operates under the direct authority of the Chief of Defense Staff. Article 3 also stipulates that the Central Directorate of Military Logistics is headed by a general or senior officer holding an advanced degree in higher military, scientific, and technical education (second level) or an equivalent qualification. The officer is appointed by order of the Minister of National Defense upon the recommendation of the Chief of Defense Staff. He holds the title of Central Director of Military Logistics (DIRCIM). This structure shows that the chain of command is not separated from the chain of payment and that the financial management and payroll processes are under direct military authority, without independent oversight. This arrangement substantially increases the risk of discretionary salary adjustments, payroll manipulation, and the emergence of ghost soldiers.

In Nigeria, chains of command are generally separated from chains of payment. While all military personnel are under the chain of command flowing from the three service chiefs – Army, Navy, Air Force – to the Chief of Defence Staff, payment is enabled by the Integrated Payroll Personnel Information System (IPPIS). The operationalisation of the IPPS by the federal government has led to the separation of the chains of command from chains of payment in the Nigerian military [1]. Moreover, IPPIS has been identified as a mechanism to eliminate ghost workers, reduce wage bills and ensures regular payment of salaries [2].

The Payroll Department monitors changes in the State’s wage bill with a view to controlling it, and salaries are paid by the Treasury. These services are external to the Ministry of Defence. [1] Salaries are paid by the Treasury through the Pay Department, which settles the entitlements of civil servants, magistrates, military personnel and all other State employees whose remuneration is charged to staff expenditure appropriations in the general budget [2] .

The Financial Management Division of the Department of Defence is under the civilian Defence Secretariat and consequently outside the chain of command. [1] However, the procurement or supply chain management function is the overall responsibility of the Chief of Logistic which forms part of the chain of command although required to report to the Secretary of Defence. [2]

In the South Sudanese army, chains of command and chains of payment are deeply intertwined, rather than separate [2]. High-level commanders frequently manipulate payroll systems—such as maintaining “ghost soldiers”—to direct funds towards themselves or loyalists, undermining the integrity of formal military hierarchy [1]. This fusion of financial and command authority has created a system where allegiance and resource access often outweigh merit or official rank in determining loyalty and influence.

The chain of command and chain of payment are separate to ensure accountability, transparency, and efficiency [1]. According to the Government of Uganda’s Guidelines for Decentralised Salary Payment Processing, salary payments are managed through a structured, multi-layered system involving Accounting Officers, the Ministry of Finance, Planning and Economic Development (MoFPED), and the Bank of Uganda [2]. These guidelines explicitly require that each Ministry (including MoDVA/UPDF) appoints an Accounting Officer responsible for payroll approval. The approval is processed through the government’s financial management system and funds are released from the Consolidated Fund via the Treasury, not through military command [2].
The UPDF are paid from the consolidated fund. Minister of Finance, Planning and Economic Development, said security personnel at the rank of captain and below will get a 25 percent salary enhancement. The government allocated Shs 9.107 trillion for the security agencies in the financial year 2024/2025. Security personnel have been among those earning the lowest pay in the public service system [3].

The chains of command are not separate from the chains of payment [1]. The Zimbabwe Army Pay and Records working together with the Service Commission determines payment as defined by Section 34 (1a) of the Defence Act [1,2].