Supreme Audit Institutions and Public Financial Management in Benin, a Francophone African Country : A Civic Public and Legitimacy Analysis

Supreme audit institutions are an important pillar of governance and government resource management, particularly for controlling corruption. Francophone African countries inherited supreme audit institutions from their former colonial power, France, but their role and function are very limited, partly a legacy of their colonial experience. This study investigates the Chamber of Accounts in Benin, the country's supreme audit institution, using the civic public and legitimacy theoretical lenses. It found that the amorality of political officials and tribalism, have reduced the institution to an empty crate, which facilitates rather than controls corruption. Nevertheless, civil society organization and donors have attempted to redress this. Consequently, politicians and government officials have responded by engaging in symbolic compliance to meet stakeholders' expectations, to gain external legitimacy, and to retain donors' budget support, whilst in reality, poor governance, corruption and consequent rising poverty remain essentially unchanged