MASERU – Parliament and the Office of the Auditor General have underscored the need for stronger collaboration among oversight and law enforcement institutions to ensure that audit recommendations are implemented and those responsible for the misuse of public funds are held accountable.
Speaking during the launch of the Office of the Auditor General Strategic Plan 2026–2031 on Tuesday, Public Accounts Committee (PAC) member, Dr. Tšeliso Moroke, said Parliament has a constitutional duty to oversee the Executive and ensure that audit findings result in improved governance and service delivery.
He described the Office of the Auditor General as an indispensable institution that safeguards public financial accountability by ensuring public resources are spent lawfully, efficiently and in the best interest of citizens.
Dr. Moroke said although the Public Accounts Committee plays an important oversight role, all parliamentary portfolio committees should ensure that recommendations contained in Auditor General’s reports are implemented by the ministries under their jurisdiction.
He said Parliament must also hold accounting officers accountable for implementing audit recommendations, adding that oversight is effective only when there are clear expectations, measurable timelines and consequences for persistent non-compliance.
According to Dr. Moroke, strengthening the Office of the Auditor General should be regarded as an investment in preventing wasteful expenditure, combating corruption, improving service delivery and protecting public funds.
Meanwhile, Public Accounts Committee member Mr.Lephoi Makara said Parliament is considering constitutional amendments and other measures aimed at strengthening mechanisms for following up on audit findings.
Mr. Makara said although some cases involving the misuse of public funds are referred to law enforcement agencies, they often fail to progress, highlighting the need for stronger follow-up systems to ensure accountability.
He said empowering the Public Accounts Committee with stronger monitoring powers would help track the implementation of recommendations and ensure appropriate action is taken against those found to have misused public resources.
Responding to the concerns, Deputy Auditor General Mr. Paul Letlela said the Office of the Auditor General’s mandate, as provided for under the Constitution and the Audit Act, is to conduct audits, identify areas of non-compliance and recommend corrective measures.
He explained that the responsibility for implementing those recommendations rests with accounting officers in government ministries and departments, while the Office follows up to assess whether agreed corrective actions have been carried out.
Mr. Letlela acknowledged that follow-up mechanisms had not always been sufficiently robust but said the Office is introducing automated monitoring systems to improve the tracking of audit recommendations and enhance compliance.
He further said the Office signed a memorandum of understanding in 2025 with several institutions, including law enforcement and governance bodies, to strengthen cooperation in addressing issues identified through audits.
According to Mr. Letlela, the collaboration has improved coordination among institutions responsible for investigations and enforcement, while respecting the distinct constitutional mandates of each institution.
He stressed that although the Office of the Auditor General does not investigate or prosecute offences, the strengthened collaboration will ensure that matters requiring further action are referred to the appropriate authorities for investigation and possible prosecution.
Ends/MAMAJ
