Forensic Finance and Budgeting Process Within the Public Financial Management (PFM) Framework in the African Context

International development institutions frequently prescribe improving public financial management (PFM) as part of the response to lowering corruption levels in low- and middle-income countries. But to date, there has been little cross-country analysis on whether better PFM is associated with lower levels of corruption. This paper investigates the relationship between PFM, crime, and forensic sciences' role in curbing corruption levels during the budgeting process. The paper explores the public finance management (PFM) system in African countries, the PFM system and budget credibility, the PFM system, and fiscal outcomes. Further, the paper analyses how the PFM system can provide opportunities for corruption and how to strengthen the PFM as an anti-corruption strategy. In this regard, the paper brings forensic sciences and transparency in budget preparation, execution, and reporting. In this paper, the author presents areas of corruption during the budgeting process. It involves several stages, including Long-term planning at the political level, the annual budget formulation in the executive branch, debate and passage of the budget in parliament, implementation by various ministries and government agencies, and oversight and control by several institutions. This paper will explain a case study on corruption during the budgeting process or budget padding. On a positive note, the paper shows that if there is the political will to curb corruption in the budget process, three factors stand out as essential: transparency, objective criteria for allocating burdens and favouring legitimate decision-making processes. Finally, forensic sciences occupy the scene and its importance exis