LEGISLATIVE AND AUDIT OVERSIGHT INSTITUTIONS AS DETERMINANTS OF BUDGET TRANSPARENCY IN SUB-SAHARAN AFRICA

Abstract

This study investigates the determinants of public participation in public budgeting across Sub-Saharan African countries, focusing on the influence of budget transparency, legislative oversight, and audit oversight institutions. Using panel data from the Open Budget Survey (2006–2023) and robust regression analysis, the findings reveal that while transparency is necessary, it is not sufficient to drive meaningful citizen engagement. Legislative oversight has a modest but positive influence, whereas audit oversight institutions emerge as the most consistent and significant predictor of public participation. The study confirms that strong institutional frameworks, rather than information disclosure alone, are critical for participatory fiscal governance. These insights highlight the need for governments to institutionalize participatory mechanisms, strengthen oversight bodies, and move beyond symbolic transparency. The research contributes to the growing discourse on inclusive budgeting and offers practical recommendations for enhancing civic engagement in fiscal processes within developing contexts.

Keywords: Public Participation; Budget Transparency; Legislative Oversight; Audit Oversight; Fiscal Governance; Open Budget Survey.