Promoting Accountability Through State Audit: A Review Of The Auditor General’s Report On The Consolidated Fund 1994-1999

"Public auditing is one of the cornerstones of public sector financial accountability. Auditing involves the examination of public revenue and expenditure with the aim of ensuring that revenues collected are spent in accordance with the legal mandate of the agencies concerned. This paper aims to review the Auditor General's Reports on the Consolidated Fund (1994-1999) with the aim of assessing whether its recommendations have been adopted, and thus helped in improving financial accountability in public administration. One of the issues of special concern is the recurrence of problems in the various reports and the extent to which remedial actions were taken on the basis of the Auditor General's recommendations."