Constituency development fund (CDF): enhancing governance and accountability from an audit perspective.

Abstract

This study seeks to structure the information requirement of CDF to enhance both Governance and Accountability from an Audit perspective .This would facilitate the management of the CDF in a transparent, equitable manner and improve the upwards and downwards accountability of the fund from National, Provincial, District, Constituency, Location, Sub-Location and Village level. The CDF Act 2003 only describes projects to be implemented as community based and those projects which ensure that the prospective benefits are available to a widespread cross section of inhabitants of a particular area, the CDF Act 2003, however does not tabulate the projects to be implemented. Though CDF Act provides that records of amount received and expenditure be submitted to National Management Committee within 30 days after closure of the financial year, meeting this legal requirement has proved difficult to constituencies due to poor record keeping. The study utilizes a questionnaire backed survey method, website analysis, document analysis, interviews, and observation to collect data relevant to the study objective and thus process the obtained feedback information in the context of overall aim of the study. The study involves an extensive study of the CDF Act 2003 and its miscellaneous amendment Act of 2007, so as to identify the reports, forms and other reporting regulations of the Act. The utilities of CDF have been analyzed in a number of Locations, constituencies, Districts, and provinces. The study concludes that CDF projects could be structured in terms of economic sectors, administrative levels, project type, project activity and project status. The CDF projects clustering could be done in a way that adds value to National planning and budgeting by producing reports like allocations at National, Province, District and Location level and further produce sectors allocations details per each of these regions. The information structure developed could assist in the design, development and implementation of a national aggregated CDF system. This could lead to an initial prototype that could be. implemented and promote ICT to the extent that some CDF fund could possibly be allocated towards its implementation.