Assessment of Implementation of Audit Recommendations in Public Sectors in Oromia Regional Government Public Institutions (2003-2006 E.C.)

Abstract

This study was about assessing the implementation of audit recommendations and factors impeding the implementation of audit recommendations in Oromia regional government public institutions. The study employed primary and secondary data achieved through questionnaires, interviews and the study of documentary materials obtained from various resources. Cluster and purposive sampling techniques were used to select respondents from the study population.

The study revealed that implementation of audit recommendations in public institutions of the region is inadequate or unsatisfactory. It concludes that there is misappropriation of cash by the organizations as the misused cash by embezzlers are not fully returned to government treasury. The study also reveals that factors hampering implementation of audit recommendation include: absence of reporting system about implementation of audit recommendations, lack of accountability, lack of follow up actions, less concern of leaders to oversee the implementation of the recommendations, absence of implementation plan of the recommendations, and lack of reasonable time frame for implementing the recommendations.

The remedies the study recommends to this situation include: taking punitive action against fraudster, planning and determining the time frame in which to implement external audit recommendations, developing implementation progress report system, undertaking follow up actions, and the government to commensurate responsibility of leaders with accountability for proper implementation of audit recommendations in public sectors of the region.