The 2021 Auditor General’s Report has urged the appointing Authorities to ensure that Board of Directors of public sector organisations are constituted promptly for organisations having none.

This it believes will ensure the process of good governance.

“As part of the processes of good governance, I urged the appointing Authorities to ensure that Board of Directors are constituted promptly for organisations having none. The absence of Governing Boards tends to delay the signing of the financial statements resulting in avoidable delays”.

It said the operational results and financial positions of the Public Corporations and other Statutory Institutions during the period under review (2021), could have been healthier if there had been effective supervision of schedule officers.

“I reiterate my advice to Managements to strengthen their Internal Audit Units to ensure effective and efficient internal control systems”, it added.

It also recommended that Managements establish and strengthen the Audit Committees within the organisations in accordance with Sections 86 to 88 of the Public Financial Management Act, 2016 (Act 921) to ensure that audit recommendations are duly implemented.