This study introduces a novel approach to investigate the Reynolds analogy in complex flow scenarios. It is shown that the total mechanical energy $\mathit {B}$, viz. the sum of kinetic energy and pressure work, and the field $\Gamma =\theta ^2/2$ (where $\theta$ is the transported passive scalar) are governed by two equations that are similar in form, when time-averaged for statistically stationary flows. For fully developed channel flows the integral energy balance links the mean bulk velocity and scalar with the volume averages of the respective dissipation rates, allowing the assessment of the Reynolds analogy in terms of the dissipation fields. This approach is tested on direct numerical simulation data of rough-wall turbulent channel flow at two different roughness Reynolds numbers, namely $k^+=15$ and $k^+=90$. For a unit Prandtl number, the same qualitative behaviour is observed for the mean wall-normal distributions of the budget-equation terms of $B$ and $\Gamma$, the latter being larger than the corresponding terms in the mechanical-energy budget. The Reynolds decomposition of the flow into temporal mean and stochastic parts reveals that roughness primarily affects the mean-flow dissipation. For the $k^+=90$ case, the analysis shows that attached-flow and high-shear regions dominate the integral mean scalar and momentum transfer and exhibit the greatest differences between the mean mechanical and scalar dissipation rates. In contrast, well-mixed regions, sheltered by large roughness elements, contribute similarly and minimally to the integral scalar and momentum transfer.