Assessment of the effectiveness audit committee in selected public sector organisations: a comparative study of PPF, NECTA and Mara regional secretariat

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University of Dar es Salaam
Financial control and management has necessitated the public sector managers to align with accountability instruments such as internal audit and the audit committee of their institutions. However, little studies were carried out in comparing PPF, NECTA and Mara regional secretariat audit committees’ effectiveness in managing public funds. The general objective was to assess the effectiveness of audit committee in managing public funds in the stated organisations. Cross –sectional research design was used along with interviews and documentary review from PPF, NECTA and Mara secretariat documents to obtain the data. A sample size of seventeen interviews was purposively selected. Data collected were analysed qualitatively using content analysis focusing observer’s impression. The findings revealed that members lacked financial skills but possessed divergent skills that helped in facilitating their duties. However, with regards to financial skills, PPF and Mara secretariat were found to have many members with no financial skills thus their performance has not been effective. But, NECTA seems to have many members with financial skills something that shows their effectiveness. Moreover, in terms of composition, some members appointed were incompetent on various matters pertaining financial issues something that required them to have instructional training on the matters. However, with regard to competence, PPF and Mara secretariat have members who are competent in other fields than in financial matters but not competent regarding financial issues while NECTA has many members equipped with financial skills hence effective in undertaking their duties. Additionally, PPF and NECTA were composed of four members while Mara secretariat having five members. Meetings are held quarterly however, PPF and Mara secretariat are composed of one member with financial literacy hence projecting ineffectiveness in decision making while NECTA has two members who possess financial literary thus resulted into effectiveness of the organization. Further, audit committees have independence as their works are not intervened by the board and executive officers however, the study findings that all (PPF, NECTA and Mara secretariat) the organizations are independent with regards to their findings. The committees perform their duties and when needed present their claims to the board as a few lack financial skills and competence in lieu of their composition. It is recommended that initiatives need to be taken to enhance the financial skills through workshops/seminars in order to assist members to perform their duties well
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HF5667.15T34L83 )
Audit committee, Committee, Public sector, Mara regional
Luhende , S Y (2019), Assessment of the effectiveness audit committee in selected public sector organisations: a comparative study of PPF, NECTA and Mara regional secretariat, Master dissertation, University of Dar es Salaam, Dar es Salaam.