An investigation of the effectiveness of the office of the Auditor General in promoting compliance with public sector accounting standards, policies and procedures: A case of the Ministry of Health and Child Care.

Abstract

This research was carried out to investigate the effectiveness of the auditor general’s office in promoting compliance with public sector accounting standards, policies and procedures: A case of the Ministry of Health and Child Care. It determines the role of the OAG in public accounting standards, policies and procedures in the Ministry of Health and Child Care (MoHCC)’s operations, public service delivery and rate of corruption in the MoHCC, and finally recommended solutions to the challenges faced by MoHCC in complying with accounting standards, policies and procedures. A descriptive research design based on quantitative research techniques was employed. The study used descriptive statistics participants’ cumulative frequencies and mean to analyse data drawn from 87 participants which made a 60% sample size. The descriptive statistical results were inferentially tested to determine the significance of the bivariate variables using Pearson Product Moment Test Correlation Coefficient (PPMTCC). The results show that, the OAG is only an average implementer and executer of the constitutionally entrenched roles that is, public auditing process, supporting good governance, acting as a watch dog to ensure adherence to national development goals and improving finance management. The OAG driven accounting standards are very vital in steering service delivery and improving quality public health systems in Zimbabwe. Public sector auditing is regarded as a strong strategy to control corruption and the result was also supported by an inverse PPMTCC value of -0.716. The solutions which are being used are yet to capitulate the needed impact which highlight the need for attention to improve the strategies. The study concluded that, the role of OAG has to be prioritized and strengthened in all government ministries and departments in order to improve service delivery and taxing of illicit financial flows. The study recommended that, public accounting standards have to be mainstreamed in all government ministries and departments in order to cordon off corrupt tendencies.