Performance audit in the Botswana public service and arising records management issues

Abstract

This article reports on records management findings emanating from performance audits conducted by the Office of the Auditor General (OAG) at selected offices covering the financial years 2003-04 to 2007-08. The performance audits were conducted at the Ministryof Trade and Industry (MTI), Kgatleng Land Board (KLB), Gaborone City Council (GCC),Office of the Independent Electoral College (IEC) and the Public Procurement and Asset Disposal Board (PPADB). The OAG conducted performance audits at these institutions in accordance with the provisions of the Finance and Audit Act of 1997. The study revealed cases of poor records management practices in the audit findings of selected entities. Poor records management practices impede proper accountability on the utilization of limited public resources. Consequently, the OAG is unable to offer worthwhile opinions on whether public resources have been used effectively, economically and efficiently. In order to improve the management of records, it is recommended that the public entities should develop and implement file classifications schemes for records control, record the performance of organisational functions and put in place measures for proper storage and security of records.

Keywords: Performance audit, Office of Auditor General, records management, Botswana, accountability