Makenete unveils strategy to bolster accountability, good governance

…as she sets out five-year roadmap to strengthen audit oversight

Moroke Sekoboto

THE Office of the Auditor-General (OAG) has unveiled a five-year Strategic Plan aimed at strengthening accountability, transparency and good governance through stronger public sector auditing and greater institutional independence.

Launched this week at the Government Complex, the OAG Strategic Plan 2026-2031 is anchored on four strategic priorities: strengthening the office’s functional and financial independence, improving audit coverage and impact, enhancing audit quality, and promoting institutional, organisational and professional excellence.

Speaking at the launch, Auditor-General ‘Mathabo Gail Makenete said the strategy provided a clear roadmap for improving the effectiveness and relevance of public sector auditing through stronger audit methodologies, expanded oversight, enhanced stakeholder engagement and greater value for Parliament and citizens.

She said the plan reaffirmed the OAG’s commitment to promoting sound public financial management and ensuring the effective use of public resources for the benefit of all Basotho.

“The Strategic Plan is built around three long-term outcomes and four strategic priorities. The first priority seeks to strengthen the functional and financial independence of the Office. Independence is the foundation of every credible Supreme Audit Institution. Without independence there can be no objectivity. Without objectivity there can be no public confidence,” Ms Makenete said.

She said the strategy prioritised strengthening the legal framework by advancing the review of the Audit Act of 2016 through the proposed Audit Bill, improving the office’s financial sustainability and establishing systems to monitor the implementation of audit recommendations.

On the second strategic priority, Ms Makenete said the OAG intended to expand audit coverage while ensuring its work remained responsive to emerging national priorities.

“We will strengthen risk-based audit planning, reduce audit backlogs and introduce specialised audits in areas such as information technology, environmental management and other emerging risks,” she said.

She said the third priority focused on improving audit quality through stronger quality management systems, modernised audit methodologies, staff development and organisational learning.

The final priority would seek to strengthen institutional, organisational and professional excellence by improving governance systems, embedding enterprise risk management, digitising business processes, enhancing knowledge management and fostering a culture of ethics, integrity and continuous improvement.

“This strategy reaffirms our constitutional responsibility to safeguard public resources, strengthen public institutions and serve the citizens of this country with integrity, professionalism and independence,” Ms Makenete said.

“It marks the start of a new chapter in the evolution of the Office of the Auditor-General — one that aims to transform the Office into a modern, resilient and internationally respected Supreme Audit Institution that delivers greater value to Parliament, Government and the people of Lesotho.”

She noted that billions of maloti were allocated annually to the government to fund education, healthcare, roads, water supply, employment creation and other essential public services.

According to Ms Makenete, Basotho had every right to expect these resources to be managed lawfully, economically, efficiently and effectively.

“This expectation lies at the heart of democratic governance. It is also the reason the Office of the Auditor-General exists.”

She stressed that public sector auditing extended far beyond examining financial records.

“Our responsibility is to provide Parliament and citizens with independent assurance on whether public resources are managed properly and whether government programmes achieve their intended results.

“When we identify weaknesses, we do so not to criticise institutions but to strengthen them. When we make recommendations, our objective is not merely compliance but improvement. When our recommendations are implemented, governance improves, institutions become stronger and public services become more responsive.”

Ms Makenete said governments now operated under tightening fiscal constraints while facing rapid technological change, climate-related risks, cybersecurity threats and growing public demand for transparency and accountability.

She said Supreme Audit Institutions across the world were responding by embracing digital technologies and conducting audits in emerging areas such as information systems, environmental sustainability, climate change, public procurement and infrastructure development.

“The Office of the Auditor-General must evolve alongside these developments. We cannot continue auditing tomorrow’s challenges using yesterday’s methods. This Strategic Plan positions the Office to respond proactively to these changing circumstances,” she said.

Reflecting on the previous 2020-2026 Strategic Plan, which was extended by a year, Ms Makenete said it laid a solid foundation for institutional development by strengthening governance systems, organisational structures, internal policies and management systems while deepening collaboration with Parliament, development partners and regional professional bodies.

However, she said the strategic review also exposed key challenges, including declining audit coverage, growing audit backlogs, resource constraints, shortages of specialised skills, inconsistent implementation of audit recommendations, limited financial sustainability and rising stakeholder expectations.

The review also identified opportunities to improve quality management, digital transformation, organisational performance, risk management and institutional learning.

Ms Makenete said the new strategy was developed through an extensive consultative process informed by internationally recognised institutional assessments, including the Supreme Audit Institution Performance Measurement Framework and the Institutional Capacity Building Framework.

She said consultations involved Parliament, the government ministries, oversight institutions, development partners, professional bodies, civil society organisations and OAG staff.

Implementation of the strategy is expected to cost approximately M339 million over five years.

While the government would remain the office’s principal source of funding, Ms Makenete said the OAG intended to strengthen its financial sustainability through improved revenue generation, strategic partnerships, stronger financial management and continued collaboration with development partners.

Meanwhile, Public Accounts Committee (PAC) members, Dr Tšeliso Moroke and Lephoi Makara, called for stronger parliamentary oversight and reforms to improve accountability for public funds.

Dr Moroke said all parliamentary committees should hold accounting officers accountable by ensuring that Auditor-General’s recommendations were implemented within prescribed timelines and backed by penalties for non-compliance.

He argued that strengthening the Auditor-General’s Office was a necessary investment in the fight against corruption.

Mr Makara, on the other hand, said many cases involving financial misconduct referred to law enforcement failed to produce meaningful results.

He revealed that Parliament was considering constitutional amendments that would grant the PAC enhanced monitoring powers to ensure that those responsible for the misuse of public funds were held accountable

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