Weaknesses in the state audit report : the perception of selected accounting officers

Abstract

This dissertation attempted to ascertain the perceptions of the accounting officers of various ministries with respect to the weaknesses being reported in the annual audit report published by the National Audit Office. The study discovers the reasons given by the accounting officers for the presence of such weaknesses and the actions taken for rectification. The primary data required to achieve the objective was acquired by means of semi-structured interviews with the accounting officers of selected governmental ministries. The questions put forward in the interviews were based on secondary data, which was collected from the review of another study. The interviews revealed that the major cause of the weaknesses was a lack of personnel possessing a technical background. Insufficient human and technical resources had also a significant impact on the operations of each ministry that led to flaws in the accounting system. A few weaknesses that are expected to recur in future years are due to disagreements between the auditor general and the accounting officers. Others will recur due to the impracticability of rectifying them. This study indicates that there is a need for a reshuffle in the manner ministries operate. Most of them have already taken corrective action by introducing an effective HR policy for hiring employees and by providing adequate training and working material.