A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Accountability of the financial reporting of Kenya’s regional development authorities
The paper examines ministerial reporting of Kenya’s regional development authorities (RDAs) for the years 2011–14. Using a paradigm of accountable governance and central–local relations in a financial reporting context, textual analysis is deployed to ascertain what financial reporting challenges are faced by the Ministry of Regional Development Authorities (MORDA) in providing an account of the activities of Kenya’s RDAs. Over this period, the MORDA received qualified or adverse opinions from the Office of the Auditor General of Kenya because of lack of internal controls and documentation supporting ministry financial statements. The results of the study suggest that the MORDA faces considerable challenges in meeting the expectations of indigenous-based vertical accountability. Suggested alternative indigenous mechanisms for improved reporting are presented by the study in terms of the MORDA–RDAs relationship.
Accountability of the financial reporting of Kenya’s regional development authorities
The paper examines ministerial reporting of Kenya’s regional development authorities (RDAs) for the years 2011–14. Using a paradigm of accountable governance and central–local relations in a financial reporting context, textual analysis is deployed to ascertain what financial reporting challenges are faced by the Ministry of Regional Development Authorities (MORDA) in providing an account of the activities of Kenya’s RDAs. Over this period, the MORDA received qualified or adverse opinions from the Office of the Auditor General of Kenya because of lack of internal controls and documentation supporting ministry financial statements. The results of the study suggest that the MORDA faces considerable challenges in meeting the expectations of indigenous-based vertical accountability. Suggested alternative indigenous mechanisms for improved reporting are presented by the study in terms of the MORDA–RDAs relationship.
Accountability of the financial reporting of Kenya’s regional development authorities
Brown, Alistair (author)
Regional Studies ; 52 ; 997-1008
2018-07-03
12 pages
Article (Journal)
Electronic Resource
English
ARE ACCOUNTABILITY AND TRANSPARENCY IMPORTANT IN MOSQUE FINANCIAL REPORTING?
| DOAJ | 2022
MAAGs and the Regional Health Authorities
| British Library Conference Proceedings | 1994
Protracted Environmental Issues on a Proposed Titanium Minerals Development in Kenya's South Coast
| Taylor & Francis Verlag | 2006