This section provides an evaluation of internal and externalenvironment in which OAG operates. We analysed the internal environment by appraising the internal strengths and weaknesses of OAG. Further, we assessed the external environment by examining the opportunities and threats to the office.
| S/N | Strengths | Weaknesses |
|---|---|---|
| 1 | Office created by the constitution | Lack of office running cost |
| 2 | Independence assured by the constitution | Inadequate communication with internal and external stockholders |
| 3 | Independence and Institutional Credibility | Low implementation of policies, regulations and guideline |
| 4 | Existence of OAG website | Inadequate professional skills and pool of talent |
| 5 | Existence of an annual operational Plan | OAG mandate not well understood by some key stakeholders |
| 6 | The PFM act mandates the OAG to audit all public funds of the State (SWSS) | Information Technology Governance and Enterprise Architecture |
| 7 | Code of ethics developed, approved and disseminated. | Inadequate computer system to work with |
| 8 | Training opportunities in various fields | Lack of support from MDAs |
| 9 | Stakeholder support – Parliament; auditees, media and other stakeholders | The public financial management system and accountability still weak |
| 10 | Regional and international cooperation | Insufficient number of adequately trained auditors |
| 11 | Fear of high staff turnover | |
| 12 | Under staffing of OAG office staff | |
| 13 | Inadequate performance management system | |
| 14 | The Audit bill was not yet approved by the Parliament | |
| SN | Opportunities | Threats |
| 1 | Capacity building Support from our Partners (PREMIS) and other regional organizations. | Poor accountability regime in public sector |
| 2 | There is an increased interest in the work of OAG-Transparency and accountability. | Poor logistical environment |
| 3 | Increased demand for performance audit and there is technical assistance for this | Inadequate funding |
| 4 | Financial assistance available for continued professional accountancy training (ACCA, CPA etc. | Perceived integrity issues |
| 5 | Public and media trust and support. | Inadequate implementation of recommendation and follow up on audit reports. |
| 6 | Knowledgeable stockholders who demand accountability in use of resources. | Security issue |
| 7 | Relationship with other FMS and GS OAG offices for sharing experiences and best practices. | Politicizing the OAG work and using it for campaigns |
| 8 | OAG’s budget does not go directly to parliament | |
| 9 | Lack of enough budget allocation | |
| 10 | Political change in the state can affect the OAG. |