Auditing Solomon Islands' health and medical governance

Abstract

Purpose – This 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/approach – Using 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. Findings – Over 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/implications – The 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 implications – In 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/value – Local 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.