JUDICIAL OVERSIGHT OF PUBLIC FINANCES IN WEST AFRICA BETWEEN INSTITUTIONAL LEGACY, LIMITED EFFECTIVENESS, AND PROSPECTS FOR HYBRIDIZATION

A COMPARATIVE ANALYSIS OF MALI AND GERMANY

Abstract

This study examines judicial oversight of public finances in West Africa using a comparative analysis of Mali and Germany, with a focus on institutional legacy, enforcement capacity, and prospects for hybrid governance reform. The study adopts a qualitative comparative case study design based on secondary data sources drawn from IMF governance reports, OECD public financial management assessments, policy briefs, and peer-reviewed literature (2021–2025). Findings reveal that Mali’s judicial oversight system is constrained by strong executive dominance, limited judicial autonomy, weak enforcement of audit findings, institutional instability, and inadequate financial independence of the judiciary, all of which significantly weaken fiscal accountability. In contrast, Germany demonstrates a highly effective oversight system characterized by strong constitutional safeguards, robust institutional coordination, high transparency, and efficient enforcement of financial regulations through integrated judicial and audit mechanisms. The comparative analysis highlights a significant gap between fragile and mature governance systems, emphasizing that institutional effectiveness depends not only on formal structures but also on enforcement capacity and coordination among accountability institutions. The study concludes that hybrid governance models combining judicial strengthening, digital public financial management systems, audit–judicial integration, and enhanced transparency mechanisms offer the most viable pathway for improving fiscal accountability in Mali and similar West African states.