The defence budget contains comprehensive information on expenditure across functions but information on the acquisition and maintenance of military equipment is not available in a disaggregated manner. These lines are announced in the detailed budget, but there is no information on the equipment that the government plans to acquire.[1]. When we look at the state budget proposal, the budget lines are global. for example the budget line on staff reinforcement, without being precise on the type of training or even on the number of new recruitments perhaps. For the line on military needs, no details are given on acquisitions, the type of equipment, or the cost of maintaining the equipment [2].

The National Assembly should receive the Finance Bill no later than one week before the opening of the October session [1]. In practice, the draft budget is submitted to parliament in September of the year. The fiscal year begins on January 1, so the parliament has a deadline of about three months [2].

The Defence budget is broken down but in a global manner in certain headings, themselves expressed in general terms. Thus for example, there is a heading linked to the acquisition of military equipment but never details on the type of military equipment. [1] [2].

The Defence budget is a component of the annual budget law. Prepared by the executive, the draft of the latter never reaches Parliament one month before the start of the budget year. It usually reaches Parliament two weeks before the start of the new budget year. [1][2][3]

Cameroon’s defence budget is presented very vaguely, with no specific items of expenditure shown. Generally, the political and military authorities announce the overall budget without providing details on how the money will be used. The only available information is the division between the part of the budget dedicated to the ordinary function of the Ministry and the overall amount allocated for procurement and investments.[1][2] However, the Ministry of Defence releases statements through its spokesperson when there are major or significant equipments purchases and sometimes these are also published on the Ministry’s website. But the amounts and specifics of the contracts are not published; only the types of engines or equipements purchased are mentionned. It is important to note that the MINDEF does not report on all acquisitions. Overall, the defence and police budget have seen significant increases over the past 10 years due to conflicts in various regions of the country (Far North, Anglophone regions, martime regions and the east). The government also allocates significant funds to military equipment purchase in that context. In 2024, the defence and police budgets reached 400 billion XAF (600 millions euros). Over the past decade, the government has spent more than 2 billions euros on military equipment procurement. The Rapid Intervention Batalion and the Presidential Guard have also spent considerable funds on purchasing mitary equipments.[3]

The entire National Assembly receives the defence budget proposal less than two months before the start of the financial year. However, the Budget and Finance Committee of the National Assembly receives the proposal at an early stage; and it is this committee that theoretically approves the budgets of all security agencies, as well as the public accounts committees that scrutinise the audit reports for the whole national budget, including defence [1]. Concerning the timely submission of the budget to parliament, it appears this rule is often not followed. It is important to emphasise that we are referring to the overall State budget, which includes the Defence budget. Most of the time, MPs receive the budget only two days in advance for review. This situation led to a scandal raised by MP Cabral Libii, President of the PCRN (Cameroon Party for National Reconciliation), who criticised the delay of the 2024 Finance Bill. The law stipulates that the finance bill must be submitted at least two weeks before the start of the session, which lasts a month [2], but in reality, finance bills and other legislative proposals are often presented to MPs just a few days prior to the sessions.

The defence budget is detailed in the Finance Act, on pages 11 to 26. It is divided into different categories specifying allocations for general administration, personnel, equipment and maintenance of the various services, the gendarmerie and part of the intelligence services. Expenditure is listed exhaustively in the budget text, although some items are vague and others are missing, such as military R&D and asset disposals [1].

In accordance with Article 112 of the Ivorian Constitution, the government must submit the draft budget to Parliament before the end of the second ordinary session, which ends on the third Friday of December [1]. For example, for the 2023 financial year, Parliament received the draft budget on 27 October 2022, more than two months before the start of the financial year [2]. In addition, the budget of the Ministry of Defence is usually presented to the Economic and Financial Affairs Committee of the National Assembly or the Senate. For example, on 7 November 2023, the Minister of State, Minister of Defence, presented the 2024 draft budget to this committee [3].

The budget allocation for the MOD is comprehensively crafted, containing disaggregated portions based on the function of the various aspects of such allocation. The MOD divides its budgetary allocation into broad categories such as Compensation of Employees, Goods and Services, Capital Expenditure (CAPEX), Internally Generated Funds (IGFs), and Development Partners (DP) Funds. However, in more disaggregated terms, the allocation is further broken down into three segments as captured in the Medium Term Expenditure framework of the Ministry of Defence which includes Management and Administration ( SP.1.1 General Administration (Office of the Minister); SP.1.2 Finance and Administration, SP.1.3 Human Resource Management, SP.1.4 Policy Planning, Budgeting, Monitoring and Evaluation, SP.1.5 Research and Defence Cooperation, SP.1.6 Veterans Administration); Ghana Armed Forces (SP.2.1 General Headquarters, SP.2.2 Land Operations, SP.2.3 Naval Operations, SP.2.4 Air Operations, SP.2.5 Military Health Service, SP.2.6 Defence Advisors), and Armed Forces Capacity Building (SP.3.1 Military Academy and Training Schools (MATS), SP.3.2 Ghana Armed Forces Command and Staff College (GAFCSC), SP.3.3 Kofi Annan International Peacekeeping Centre (KAIPTC)). As part of the defence budget key policy objectives is to improve research and development, through innovative and and sustainable financing for industrial development as indicated in the MTEF. There is however, no provision for asset disposal within the budgetary allocation. (1) (2)

Trends indicate that the presentation of defence budgets typically occurs two months into the new fiscal year. This is evidenced by the 2022 budget that was presented on the floor of the house on November 17, 2021; similarly, the defence budget for 2024 was presented to parliament on November 24, 2023, and approved by the floor of the house on December 19, 2023. (1) (2) (3)

The National Budget from the National Treasury provides a lump sum allocation to the Ministry of Defence. The Budget Policy Statement offers a topline figure, such as in FY 2024/2025 CS Treasury proposed an allocation of KSH 173.1 billion for Defence which would be geared towards military recruitment, military modernisation, and address gaps in the equipment and systems used by the military; while increasing border security [1].
While the Budget-estimates books highlight topline figures and aid allocations, the Program-based budget breaks down the budget into civil aid, General Administration, Planning and Support Service and National Space Management [2]. However, details around classified items are not provided, and the MoD does not offer a comprehensive breakdown of its budget, citing national security concerns. This was reaffirmed by the immediate former Cabinet Secretary for Defence in March 2023 [3].

Parliament receives budget estimates by 21st March and has until June to review and present what has been approved [1]. Article 223 covers Supplementary budgets and Article 221 of the Constitution of Kenya [2]. These processes are embedded within the law and must be done three months in advance [3].

The Defence budget is not accessible in terms of detail showing key expenditure.[1] Rather, the budget is a composite of the Armed Forces of Liberia’s budget as well as the Ministry of National Security. Allocations are made in broad terms, not in specific line items that reveal detailed items of expenditure.[2] Again, such a budgeting approach is adopted as a measure of national security prevention. In other words, the less detail provided in the national budget, the better for national security.[3]

In 2013, the Ministry of Finance and Development Planning replaced the Ministry of Finance, with the mandate to formulate, institutionalise, and administer economic development, fiscal, and tax policies for the promotion of sound, efficient management of financial resources.[1] It is in the direction that the budgetary process is channelled through the Ministry of Finance and Development Planning (MFDP). All ministries, agencies and commissions present draft budgets to the MFDP.[2] These drafts are then integrated into a single national budget, which is then forwarded to the Legislature for review. The process is often delayed by the back-and-forth between the MFDP and the MACs.[3] The specific oversight committee at the legislature reviewing the budget is the Ways and Means committee–Senate and House of Representatives. According to the PFM law, the budget is supposed to be submitted four months before the start of the year to allow the legislature and president sufficient time for review and to agree on the budget. However, the MFDP has struggled to meet this timeline, leaving the President and the legislature with less than two months.[4] Moreover, according to the Open Budget Index 2023, one of the recommendations is that the Executive’s Budget Proposal should be submitted to legislators at least two months before the start of the budget year.[5]

The defence budget contains comprehensive and disaggregated information on expenditure across functions. The defense budget is part of the finance law passed by Parliament. It is prepared by officials of the Ministry of Finance and Budget. Before its final closure, budgetary arbitrations (between all ministries) allow the Ministry of defence to have a certain influence on its own budget. But the final version of the state budget always comes back to the Ministry of Finance [1] [2]. In general, the state budget is a means budget. Therefore, for the Ministry of Finance, the important thing remains the balance of the general state budget.
The finance law details the different uses of the defence budget. However, this budget does not always include an “investment” component. Almost entirely, this is an operating budget. The share of military salaries represents a very large part [3]. Furthermore, the Ministry of Defence often resorts to budgetary adjustments. Therefore the sections concerning the use of the budget are not always respected [3].

The second ordinary session of Parliament is essentially devoted to the adoption of the budget. For several years, the finance bill has only been sent to Parliament a few days before its adoption [1]. This does not give parliamentarians enough time to better understand the defense budget or to make amendments. In this case, the adoption of the budget is almost automatic [2].

Once the finance law is adopted, the defence budget appears in the same way as other sectors and is broken down into the General Administration of the Army (personnel, goods and services, investments, acquisitions), military operations, training, transmissions, and the military inspectorate. However, figures available for these functions are aggregated and not detailed. The integrated information is not broken down in such a way as to provide an overview of all defence functions.[1]

The CNT receives the defence budget, like all other budgets, only at the beginning of the budget session based on Article 125 of the Constitution of 2023. The defence committee meets twice a year but mainly during the October budget session to adopt budgetary modifications and recommendations. [1][2][3]

The Defence Budget of Mozambique is integrated into the State Budget and is presented with a comprehensive and disaggregated breakdown of expenditure across functions. The publicly available budget tables detail allocations for personnel costs (including salaries and allowances), military research and development (R&D), training, construction projects, procurement/acquisition of equipment, equipment maintenance, disposal of assets, and administrative expenses of both the Ministry of Defence and other defence-related services [1, 2].

The information can be consulted via the Ministry of Finance (See code 15A000141 MINISTERIO DA DEFESA NACIONAL and code 15A000341 FORCAS ARMADAS DE DEFESA DE MOCAMBIQUE) [2]. The website [4] of the Ministry of Economy and Finance provides all information on the State Budget, which includes the Defence Budget. The Defence Budget, included in the State Budget, is published in the “Boletim da República”, the Official Publication of the Mozambican State [2]. The Military Program is presented in the Government’s Five-Year Plan [3]. Actual execution figures for each category are made available through the Balanço de Execução do Plano Económico e Social e Orçamento do Estado (BdPESOE), which presents expenditures under the headings of the Ministry of Defence and the Defence and Security Forces (Armed Forces, Police, and Intelligence Services) [5].

According to Mozambique’s legal framework, specifically the SISTAFE Law (Sistema de Administração Financeira do Estado), the government is mandated to submit the draft State Budget (Orçamento do Estado, OE) to the Assembly of the Republic by September 30 each year. This timeline ensures that the legislature has over two months to review and approve the budget before the fiscal year commences on January 1 [1, 2]. In practice, the budgeting cycle follows these steps:
1) Provincial governments submit their proposals by 1 August;
2) Municipal governments submit theirs by 1 September;
3) Parliament must approve the budget by 15 December.

In 2022, this schedule was followed: the Economic and Social Plan (PESOE) was submitted to the Council of Ministers on 5 October, sent to Parliament on 15 October, and approved on 15 December [3], meaning Parliament received it nearly three months before the fiscal year began.

However, there have been exceptions. In 2025, due to general elections held in October 2024, the new government led by President Daniel Chapo extended the 2024 budget provisionally. The 2025 PESOE was only submitted to Parliament in May 2025 and approved shortly thereafter [4, 5].

The Nigerien defense budget is published as part of the annual financial law and made accessible through the Official Journal. However, the budget is presented in an aggregated form, with only generalized budgetary explanations and no detailed breakdown of expenditures specific to defence and security. Furthermore, significant areas of the defence budget are not disclosed, and there is no clear or public justification for these omissions. The lack of detailed information and robust oversight mechanisms further highlights transparency gaps. [1]

The National Assembly was responsible for analyzing the national budget and overseeing its drafting and approval. According to the World Bank, the budget discussion used to follow a structured procedure [1]. The Minister of Finance submitted the draft to the plenary session and later presented it to the Finance and Budget Committee (CFB) for detailed scrutiny, lasting around five to six hours. Over the next three weeks, the seven standing general committees, including the Security and defence Committee, reviewed the budget and proposed amendments if necessary. The Finance and Budget Committee analyzsed the financial aspects with input from the Minister of Finance, ministry officials, and experts. The process culminated in a three-day plenary debate, which was publicly broadcasted on the radio. Despite this extensive review process, the enacted budget remained largely unchanged from the government’s original submission. Regarding timeliness, the National Assembly used to receive the draft at least two months before the budget year began, allowing adequate time for scrutiny. Even if the draft was delayed, the legislature still had two months to examine it, and the government could provisionally commit expenditures at the start of the fiscal year. The World Bank Report confirmed that, while the process could be improved, it provided the legislature with sufficient time for review. It is important to note that the available detailed documents on the procedure concern the period of 2013. The more recent documents confirm that the National Assembly had sufficient time for review [2] and the budget was presented to the National Assembly [3].
However, after the military coup of July 26, 2023, the National Assembly was dissolved, removing the formal parliamentary oversight mechanism. As a result, the current defence budget process lacks transparency and legislative scrutiny, making it difficult to assess whether proper procedures are followed. Since the legislature has been dissolved, no formal mechanism ensures timely or accurate defence budget oversight.

While Nigeria does publish its defence budget and provides it to the National Assembly (NASS). The NASS reviews and debates the budget, including the defence budget, as part of its legislative oversight function [1]. While the budget documents are publicly accessible, the comprehensiveness and clarity of the information regarding defence spending can be limited. The total budget is usually subsumed under personnel, overhead, recurrent and capital. Detailed line items are often publicly available, as evidence in the 2024 Federal Budget [2]. Some budget lines are considered sensitive areas. Therefore, the level of transparency regarding specific expenditures can be limited, and the information on some functions listed in score 4 may be not be available in disaggregated form.

The Nigerian budget process involves the submission of the budget proposal by the executive branch to the National Assembly (NASS). Budgets need to be presented to the NASS 2-4 months before the commencement of the next fiscal year. This development is attributed to Section 81(1) of the 1999 Constitution which provides the timeframe for presentation of budget estimates to the NASS without timeline [1]. The submission of the budget typically occurs before the end of the fiscal year. However, weak coordination and information-sharing between the ministry of finance, ministry of budget and national planning (MBNP), the MDAs and many other agencies leads to delays in presenting budget documents [2]. Due to inflationary pressure and other factors, the government often sends supplementary budgets to the NASS [3]. The supplementary budgets are meant to take care of expenditure that was not factored in during budget-making, and often receive less scrutiny than the annual budget.
In practice, defence budgets are generally submitted within the constitutional timeframe, even though some supplemental adjustments may occur after the start of the fiscal year. For instance, the 2024 defence budget was presented on 29 November 2023, followed by legislative scrutiny and passage by December’s end [4]. Although a supplementary appropriation (₦2.17 trn) was later approved to boost the defence allocation for ongoing security needs, the core defence budget adhered to the constitutional timeline [5]. While the initial defence proposals meet legal timelines, supplementary budgets are regularly approved after the start of the fiscal year.

The defence budget is included in annual fincance laws. Expenditure is detailed in different thematic categories which are then divided in sub-catgeories: salaries, goods and services, investment and capital transfers. Howveer, there are no details of procurement budget nor R&D or training. [1] A multi-year programming document for the 2020-2022 period was also published including more details on procurement spending but no updated docuement has been published since . [2]

Defence budgets are submitted with national budget cycles, but delays occasionally occur. Some ministries are late in submitting their budgets, they do it only few weeks before they come to the parliament [1] . The Finance Bill (PLF) is submitted to the National Assembly by 15 October at the latest, i.e. around 2 months before the start of the year. It should also be noted that the vote takes place at the end of the year, particularly in December. It includes details of all minister including the one of the ministry of armed forces with some expections [2] .

South Africa’s system of public financial management is comprehensive, and budgets are highly transparent. As a result, South Africa has consistently ranked high on the Open Budget Survey with the country ranked fourth best for budget transparency in the 2023 iteration. [1] Specific to the Department of Defence, budget information is available for programmes and economic classifications including employee compensation, capital expenditure, and various forms of goods and services. [2] However, transfers to the Special Defence Account, which includes spending on armaments acquisitions and intelligence, are only publicly available as a budget head and disaggregated budget information is not provided for this account. [2]

South Africa’s annual budget cycle is well-run and predictable, providing the legislature with timely budget proposals in advance of the new financial year in April. Budget guidance is issued in early July, with input from relevant parliamentary committees in October, and budget negotiations generally run up until December. In February each year, the Minister of Finance presents the annual budget to Parliament for adoption. [1] The use of a Medium-Term Expenditure Framework likewise supports budget predictability over a three-year period [2] [3].

The approved budget of fiscal year 2023 -2024 page 427 to 443 gives comprehensive and detailed information of the budget personnel (salaries, allowances), military R&D, training, construction, procurement/acquisitions, maintenance of equipment, disposal of assets, and administrative expenses of the security sector ministries including the Ministry of Defence and Veteran Affairs [1]. However, expenditure for sensitive operations, capital equipment and classified expenditures—are routinely withheld and are often justified under the umbrella of “classified expenditure” to prevent public oversight. For example, in the draft 2023/2024 budget SSP 143.26 billion was allocated to the Ministry of Defence, however only SSP 6.7 billion of this amount was specified as capital spending. The remaining amount was not publicly itemized, with officials citing confidentiality and security concerns. [2]

According to the Ministry of Finance and Economic Planning, the financial year runs from July 1 to June 30 [1]. These timelines are strictly followed even though sometimes they can have a negative impact. For example, in July 2024, Malual Tap Dieu, the country’s Undersecretary for Finance, cited that the 2023/2024 Financial Year officially ended on June 30th and the suspended government spending following the laps [2]. The legislature receives the budget estimates around two or less months before July 1st. [3] The passing of the National Budget has lagged behind the budget preparation schedule.

Uganda’s defence budget is published annually, although the allocation of funds and key items of expenditure are not disclosed. [1] [2]
However, the defence and security issues and what goes in budget, have been treated with maximum secrecy. In many instances, the budget is treated as classified and no one knows what the money does, and many supplementary budgets are not questioned or scrutinised. The details are not provided for scrutiny since there is no breakdown of the expenditure. The published defence budget does not provide a detailed breakdown of expenditure, making it difficult to track how funds are used. [3] With limited transparency and a disaggregated budget for defence and security, the parliament cannot explicitly make sensible assessments of expenditure.

The Committee on Defence and Internal Affairs receives the defence budget early for scrutiny before presenting it in plenary for discussion and approval. [1] According to the National Budget Framework Paper (NBFP) for FY 2024/25, the budget preparation follows the provisions of the Public Finance Management Act (2015, Amended), specifically [2]:

Section 9 (3) & Section 9 (5): The Minister of Finance, Planning, and Economic Development is required to seek Cabinet approval and submit the NBFP to Parliament by December 31st each year.
Section 13: The Government of Uganda must submit the detailed budget estimates, including those for the Ministry of Defence and Veteran Affairs (MoDVA), to Parliament by April 30th each year.

Following this process, the Committee on Defence and Internal Affairs typically receives the MoDVA budget between May and June for further scrutiny. The committee then holds hearings and consultations with stakeholders before presenting its findings to Parliament for final discussion and approval in June or July. These provisions demonstrate adherence to the 2–4-month scrutiny period, as required by law.

The defence budget is submitted to parliament and the Minister of Finance present the budget to the nation in parliament [1]. The constitution of Zimbabwe section 299 requires the defence to submit their budget to parliament for approval [2]. Section 299, section highlights that Parliament must monitor and oversee expenditure by the State and all Commissions and institutions and agencies of government at every level, including statutory bodies, government-controlled entities [2]. This is despite the Public Finance Management Act guidance on budget control on public entities [3]. The Zimbabwe military budget was 870.40 USD Million in 2023 from 332.70 USD Million in 2022 [4]. However, the defence budget such as army rations, military weapons, etc are not itemised on what exactly the budget will cover on each of the items [1].

The budget is submitted to the legislature on time for approval by parliament, and the submission is usually done 2-3 months to allow the approval process in parliament [1]. The budget is usually presented by the Minister of Finance in parliament in the Month of November each year [2].