Auditing Solomon Islands' health and medical governance

Abstract

PurposeThis paper seeks to analyse the audit findings, by the Auditor General's Office of the Solomon Islands, of the Ministry of Health and Medical Services, Solomon Islands' main health and medical agency that aims to coordinate the country's health and medical services.Design/methodology/approachUsing electronic data from annual reports, audit findings on the Solomon Islands' Ministry of Health and Medical Services are textually analysed over a six year period (2006‐2011) to detect the milieu of reporting by Solomon Islands' main health agency.FindingsOver a six year period, the Ministry of Health and Medical Services consistently found it difficult to generate accurate and timely annual reports as mandated by legislation. Critical governance issues of internal control, asset management, stock control and bank reconciliations are given short shrift by the Ministry.Research limitations/implicationsThe findings presented here are derived exclusively from textual analysis rather than through the medium of open‐ended questionnaires and mixed methodological techniques. However, the paper used authoritative local texts and explanations to overcome these limitations.Practical implicationsIn low‐income countries, audit findings need to be fully integrated in the governance of the national health and medical services. The findings presented here provide practical guidance for those considering developing or improving health and medical services in low‐income countries.Originality/valueLocal audit findings have the major potential for improving health and medical services in low‐income countries within existing resource constraints. The audit findings presented here have relevance to the entirety of health and medical systems in low‐income countries.

Fraud interpretation and disclaimer audit opinion

“…The disclosure requirements expected from the law (PGA and PFMA), and the compliance to IPSAS as a professional reporting framework, identify the disclosure mismatch which is supported by the interviewees' responses. Whilst it may be agreed due to the varying degrees 6 The Financial Controller and the Permanent Secretary around the two mismatches and disclosure misconceptions, it must also be further noted that FS and FT frauds can also be made possible through the unreconciled accounting gaps. Schaik (2014) acknowledges the IPSAS disclosures reporting gaps, while this study confirms 90% of the practitioners who identify the disclosure reporting gap as a possible fraud contributor.…”

“…FSF is possible even if the SIPS have mandated processes and they neglect the conventional financial reporting framework, leading them to what has been described as “abuse and fraudulent and corrupt practices” (Fatai, 2005, p. 4). As conveyed by Brown (2013, p. 205) the “financial accounting shortfall resulted in corruption, fraud, inefficiencies, theft and waste”. The Parliament Committee Secretariate (2015, p. 12) also echoes similar concerns over the “widespread lack of compliance with statutory requirements by the national government ministries and agencies, provincial governments and the capital’s city council”.…”

CGIJ review

“…Money matters, especially when it is in limited supply. Brown (2013) analyses the problems associated with medical auditing and accountancy in Solomon Islands as part of the Clinical Governance agenda. Solomon Islands has a low per capita income, high rates of chronic disease such as diabetes and TB, and a documented shortage of healthcare professionals.…”

Reporting challenges facing the Solomon Islands Ministry of Fisheries & Marine Resources

“…Financial reporting by Solomon Islands entities, including the national fishing authority, has an uncertain history [1]. The Ministry of Health and Medical Services, for example, in recent times has consistently found it difficult to produce accurate and timely annual reports because of challenges in applying asset management, bank reconciliations, internal controls and stock controls [8]. As with other fragile states, the Solomon Islands has experienced national disunity and civil society anxiety [9,10], which may have disrupted efforts across many public sector entities to develop financial reporting in the country.…”