“This paper seeks to ascertain whether Houses of Chiefs and Traditional Councils have submitted up-to-date accounts of revenue collection and expenditure in order to ensure internal control over expenditure has been exercised. It begins by reviewing how diligent Traditional Authorities (TAs) are in preparing and submitting annual accounts and yearly estimates for validation. It also aims to find out if Traditional Authorities (TAs) are complying with the legal requirement concerning submission of annual expenditure and approval expenditure plans before undertaking any expenditure for the year in question. Finally, the paper suggests methods to improve the accountability of Traditional Authorities.”
