Towards More Rational Military Budget Formation in Sub-Saharan Africa: The Relevance of Security Sector Reform‪.‬

ABSTRACT Military expenditures are a significant part of government budget allocations in sub-Saharan Africa. This article * emphasises the need for greater rationality in decisions concerning military expenditure. It examines two main questions: What level of military expenditure is appropriate for a country? How can the resources allocated to the military be used most efficiently and effectively? A typical budget process is outlined and the importance of programme budgeting is emphasised in order to provide answers to both questions. In addition, the ways in which military budgets can fail the transparency test--through off-budget sources of income and off-budget expenditures--are discussed. In conclusion, an assessment is made of the implications for more rational military expenditure decisions in sub-Saharan Africa.