PHILOSOPHY FOR PUBLIC SECTOR REFORM Government's ...

White Paper on Public Sector ReformAuditor General in various reports and other findings which speak among otherthings, to the following:• the lack of proper systems of internal control;• the poor keeping of financial records and the obtaining of timely andaccurate financial information to inform planning and decision-making;• weak management and supervision of the accounting functionmanifesting in:(i) tardy, if any, reconciliation of bank accounts;(ii) lack of supporting documents accompanying payments as well asunauthorised expenditures; and(iii) payments made without contracts and procedures relating to theaward of contracts.Associated problem areas highlighted in financial management relate to:• the continuing reliance on outdated financial procedures, rules andregulations;• the prevalence of weak financial planning; poor materials management;• the presence of idle plant and equipment;• the abuse of plant and equipment and the overall management ofproperty;• the system of allocating financial resources to ministries and departmentsas a consequence of the centralized nature of the process;• the lack of value for money audits; and fundamentally,• the rigidity of the financial system itself.The government has already engaged the services of Consultants to advise on