The International Records Management Trust is awarded a research contract from the World Bank info DEV programme to provide the means of improving government financial accountability. It will do this by focusing on the quality of records required by government accounting systems to strengthen public sector financial management. The special requirements of accounting systems needed for the effective decentralisation of government will also be investigated. The project will produce a reference model for integrating records management into accounting system reform projects. This model will set down best practice requirements for managing accounting records and provide tools to audit the effectiveness of record keeping systems and the capacity for records management programmes to carry out their mandate.
Records are the link between accounting and accountability.
Many countries are computerising and integrating financial management functions from budgeting through to audit, yet to date the results have been disappointing. A key problem is how the accounting information is managed to ensure that it is readily accessible and meets legal and audit requirements. This study will explore the optimal way of designing the linkages between the paper-based parts of government accounting systems, often located in the regions and districts, and the computerised parts, located mainly in the capitals. Because accounting records often exist in a mixed media environment, strong controls are required to protect them against unauthorised access, alteration, copying and destruction the most common and easiest method of fraud is to suppress or falsify transaction data before their introduction into a computer. Preliminary research has been carried out in Namibia and Zimbabwe.