This paper evaluates the internal control systems that the regional member countries (RMCs) of the
African Development Bank Group (AfDB) institute for the management of the Public Sector Projects
that the Bank finances. Specifically, the paper:
• ascertains whether such controls provide adequate internal framework of checks and balances
to ensure that project funds are utilized solely and wholly for intended development goals of
poverty reduction and inducement of social, economic growth and development of the
respective RMCs.
• provides a basis for understanding the operations of the above framework of checks and
balances established by governments of the respective RMCs for the management of Public
Sector Projects funded by the development partners, and whether such systems comply with
globally-accepted internal control mechanisms.