Contribution of records management to audit opinions and accountability in government

Audit reports resulting from accounting information from public institutions are an indispensable information resource that can improve or advance government efforts to public democracy and development. Creditors and investors use audit reports from Supreme Audit Institutions (SAI) to make decisions on financial investments. As explained by Chen, Srinidhi and Su (2014:223), auditing derives its value by increasing the credibility of financial statements, which subsequently increases investors’ reliance on them. Legislative and anti-corruption entities use financial auditing information to keep track of the actions of public administrators on behalf of concerned citizens. In the government, auditing is a check mechanism on behalf of the citizen, to ensure that public finances, resources and trust are managed in entities created to foster good governance, such as local authorities, parastatals, government departments, ministries and related government bodies.


Introduction
Audit reports resulting from accounting information from public institutions are an indispensable information resource that can improve or advance government efforts to public democracy and development. Creditors and investors use audit reports from Supreme Audit Institutions (SAI) to make decisions on financial investments. As explained by Chen, Srinidhi and Su (2014:223), auditing derives its value by increasing the credibility of financial statements, which subsequently increases investors' reliance on them. Legislative and anti-corruption entities use financial auditing information to keep track of the actions of public administrators on behalf of concerned citizens. In the government, auditing is a check mechanism on behalf of the citizen, to ensure that public finances, resources and trust are managed in entities created to foster good governance, such as local authorities, parastatals, government departments, ministries and related government bodies.
Also, the provision of governmental accounting information to citizens supports the 'right to know' and 'to openly receive declared facts' that may lead to open deliberations by the constituents on their chosen councils and legislatures, all of which supports socio-political democracy (Stalebrink & Sacco 2007:494). Therefore, auditing of public institutions has a social role, considering that the opinions issued by the auditors help citizens to comprehend the implications of the information contained in the financial statements. It is on this basis that citizens make decisions that can alter the democratic processes, social structures and the quality of persons elected or entrusted to run public offices (Lungeanu 2015:358-359). Consequently, governmental auditing activities through an SAI and the resultant reports or information allow citizens to participate in the democratic processes such as public debates, enlightened political opinions, lobbying and voting.
Robust auditing structures can also improve a country's economic development (Abdolmohammadi & Tucker 2002). They foster accountability, transparency and good governance in financial management within public and government institutions. The value of auditing is in its ability to provide an independent guarantee of the trustworthiness of accounting information, and this fosters good management of public resources (DeFond & Zhang 2014:275). Accountability implies that organisations and individuals can 'explain their actions to others in a transparent and justifiable manner' (Ngulube 2004:24;Ngoepe & Ngulube 2013:45).
Through the mandate enshrined in the Constitution of Zimbabwe Act [No. 20], the Public Finance Management Act (PFMA) [Chapter 22: 19] and the Audit and Exchequer Act (AEA) [Chapter 22: 03], the Comptroller and Auditor General of Zimbabwe (CAGZ) has a vital role of facilitating good financial management and public accountability. This is pivotal in democratic governance. These Acts require accounting officers, auditors and related financial management officers to manage the resources allocated to their institutions and to be accountable for these resources. CAGZ facilitates accountability and promotes financial management in the use of public resources through carrying out and producing reports on audit outcomes in public institutions. These reports provide a narrative account of the findings, recommendation and related audit opinions of the outcomes of audit activities by the SAI in government bodies across the country. The narrative audit reports identify areas of concern and present them in major themes, stressing on specific tendencies that were noticed during audit exercise(s), as well as the overall opinion of the CAGZ. They narrate the audit findings, the recommendations made by the CAGZ as well as feedback or responses given by the management to key issues raised.
For SAIs such as CAGZ to produce effective reports, they depend on source evidence from the institutions being audited. Evidence-based reporting and the management of such evidence to be used to prove the responsibility of actions and accountability of decisions form the thrust of transparent financial management. Such evidence is found in official records that document the business actions of public service workers, particularly those involved in financial management. As such, effective management of records forms the base of financial management systems and subsequently supports audit exercises with evidence from records. Therefore, where accountability is concerned, 'lack of records management is unthinkable' (Ngoepe & Ngulube 2013:46). Records management, being the base of auditing, it is an obvious public interest too.
Mismanagement of financial records has long been known to support fraud and corruption activities (Palmer 2000;Rezaee 2005;Thurston 1997;Vanasco 1998). This often emanates from poor record-keeping systems and is worse and prevalent in the public sector in developing countries where paper records are used widely (Nengomasha 2013:2-3;Ngulube & Tafor 2006:60-70). It includes failure to create expenditure files, misfiled or non-existent account receivable and payable records, all of which often result in material misstatement of financial statements and enable fraudulent financial reporting. Maintenance of proper and adequate accounting records of financial transactions in government entities is a legal obligation through Section 35 (6) (a) of the PFMA and Section 19 of the AEA in Zimbabwe. It is not surprising that record-keeping receives a considerable amount of deserved attention by SAIs (Everett, Neu & Rahaman 2007;Ngoepe & Ngulube 2013) and that emphasis on proper record-keeping is placed in auditing standards such that some SAIs emphasise that 'a clear trail of supporting documentation that is easily available and provided timely is listed as the first of six good-practice indicators of positive audit results' (Bhana 2008:6).
This study replicates a similar one done in South Africa by Ngoepe and Ngulube (2013). In this study, a total of six narrative audit outcomes reports from the CAGZ, of national and local authorities, government departments, parastatals and related public entities for the period between 2011 and 2014 were examined using document analysis to identify the trends in audit opinions with regard to records management vis-à-vis audit opinions. The expectation was that this study would motivate further research in the area of embedding records management within financial management and auditing processes in government bodies. Audited public institutions are expected to benefit by appreciating the extent of contribution and value of records management work which is often treated with low priority (Kemoni 2007:156, 231;Smith 2007:215). The management stratum in government entities is therefore expected to use recommendations from this work to put strategies that endeavour towards unqualified audit opinions.

Research problem, hypothesis and intents
The CAGZ's opinions in several narrative reports showed her concerns on audit outcomes in several areas of financial management in the government entities. In these areas, the CAGZ had specifically identified record-keeping amongst the key areas that hindered government entities from attaining and upholding unqualified audits. There appeared to be a correlation between record-keeping and audit opinions. The extent of contribution of records management concerns to audit opinions by the CAGZ had not yet been reported in any financial, auditing or records management studies in Zimbabwe. Therefore, this study sought to analyse http://www.sajim.co.za Open Access the narrative audit outcomes reports of the CAGZ from 2011 to 2014 to determine the extent of contribution of records management concerns to CAGZ's audit opinions and government accountability in Zimbabwe.
Considering this, the study intended to: • establish the reporting trends in the CAGZ's narrative audit outcomes reports in relation to records management concerns from 2011 to 2014 • analyse and interpret word use metrics surrounding records management in the narrative reports • analyse and interpret the concordance and contextual usage of record-keeping terms in audit findings • establish a causal loop relationship between records management concerns and audit outcomes.

Research methods
This study was confined to the analysis of CAGZ's narrative audit outcomes reports for government entities that include local authorities, parastatals, state enterprises and related public entities. A total of six reports were analysed which were for the period between 2011 and 2014. A document analysis was conducted to gather relevant data about the contribution of records management concerns to audit opinions reflected in the CAGZ's reports. Document analysis is a technique that uses both quantitative and qualitative methods to understand the trend of desired issues within written or printed documents (document analysis further includes image and graphics analysis). Quantitative methods are based on statistical analysis, whereas qualitative methods hinge on semantic inferences using text retrieval and presentation techniques.
Document analysis was used because of its unobtrusive nature as it is dependent on objects (i.e. reports, books, articles, web pages, etc.) rather than humans (similar to Ngoepe & Ngulube 2013:46). This eliminated the Hawthorne or observer effect, which is a human-based reaction that would lead to bias, as humans can modify their behaviour because they are being studied (Breznau 2016:302). Also, because document analysis data sources exist before the study, they have a degree of objectivity based on the fact that the data sources were produced without the influence of their creators (Singleton & Straits 2010:403). Also, reports are often publicly available. In this case study, the CAGZ's narrative audit reports on audit outcomes available in the website (http://www.auditgen.gov.zw/index.php/reports) were used. As such, document analysis is one of the more forthright ways to trigger broader or detailed research.
The electronic reports that were in portable document format were analysed using software tools from Provalis Research (QDA Miner and WordStat) to establish the CGAZ's reporting trends on records management concerns, to analyse and interpret word use metrics surrounding records management in the narrative reports, to analyse and interpret the concordance and contextual usage of record-keeping terms in audit findings and to establish a causal loop relationship between records management concerns and audit outcomes.

Presentation of research results
The research objectives were used as a guide in presenting the results that came out of document analysis. These are presented here, with a follow up discussion of the results and their implications after which relevant conclusions and recommendations are made.  Table 2 report no. 6). As shown, the correlation between records management concerns and audit outcomes was close, such that in all cases where the concerns were emphasised, there was either unqualified opinion with an emphasis of matter, a qualified opinion or an adverse opinion. Generally, the results show that there are poor regimes of records management in most government entities.

Analysis of records management concerns through text mining
Text mining was used to detect and bring out concerns raised about records management in the audit reports (Box 1). The keyword-in-context (KWIC) analysis method was used to extract specific concerns raised using keywords such as record-keeping, record-keeping, record*, poor, keep*, maintain*, deleted, inadequate, weak*, proper, failure, financial statement, receipt, accurate*, complete*, register, book* and document*. Frequency of word use was also used to show the level of concern around records management. Table 3 shows an extract of the top frequently used words in the six reports, highlighting the use of record-related terms and emphasising frequency of reference.
The strength of the relationship between words, keywords and content categories (in this case, the reports) was analysed using statistical predictors. This analysis established the occurrence of selected keywords within six cases (the reports) ( Table 4). As shown in Table 4, there was a high probability of the occurrence of the words records and keeping [probability (P) = 1 in both cases] in all the reports. Simple word use frequency analysis showed that terms relating to records management where high up the graph with the word 'record' itself being the fourth frequently used word in the reports (Figure 1). A heatmap plot was used to graphically present a crosstab analysis where cell frequencies were represented by different colour-brightness or tones. The tool enabled an exploratory analysis of the functional relationships and cluster similarities between specific keywords. For instance, in the heat map in Figure 2, there was a strong emphasis on record-keeping in all the reports especially in report no. 5 (Table 2). Also, a keyword Dendrogram (Figure 3) was used to show the similarity relationship between words emphasised in the reports. Using a similarity index of  Table 2, report no. 6). 3 and with 10 clusters, the results in Figure 3 show that accounts, accounting, proper, system, maintenance and records were correlated and commonly used together in the reports. Clearly, the above textual analysis highlights a high level of concern of records management issues raised in the reports.

Analysis of concordance and contextual usage of record-keeping terms in audit findings
All of the six reports (Table 2) analysed in this study were subjected to a concordance and contextual usage test of the word record*. The results presented in Figures 4-9 were interesting. They pointed out all the instances in which the term appeared and the contexts in which it was used. Interestingly, the visual presentations show many cases in which the term record* was linked to concerns such as poor record-keeping, lack of sound record-keeping systems, inadequate  Table 2, report no. 6).   (Figures 4-9).

Discussion of the results
Document analysis of the narrative reports of the CAGZ strongly confirms the hypothesis of a strong correlation between record-keeping and audit opinions (Table 1). This replicates results from a similar study done in South Africa by Ngoepe and Ngulube (2013), which showed a strong link between record-keeping and audit outcomes and accountability of public institutions.
The proximity heat map analysis of word use in the six reports shows that record-keeping, evidence and recommendations were highlighted and strongly linked as shown with the lighter heat signature and cluster similarities presented in Figure 2.
In the narrative reports on state enterprises and parastatals for 2013-2014 (see Table 2, report no. 6), adverse, qualified BOX 1: Key records management concerns mined using the KWIC method.
Key records management concerns mined using the KWIC method (record-keeping, record-keeping, record*, poor, keep*, maintain*, deleted, inadequate, weak*, proper, failure, financial statement, receipt, accurate*, complete*, register, book*, document*): • The Fund should maintain a record of its payments to schools in order to monitor and use the information for planning and budgeting purposes.
• An annual inspection of assets should be conducted and the Master Asset Register updated in order to come up with a correct record of assets.
• Inadequate record-keeping. Treasury did not keep proper records of account for Public Financial Assets as the records were fragmented in contravention of Section 35 (6) (a) of the Public Finance Management Act (Chapter 22:19). • An annual inspection of assets should be conducted and the Master Asset Register should be updated in order to come up with a correct record of the Ministry`s assets.
• Poor record-keeping of property files. Property files for stand number 309, 434, 481 and 666 are yet to be updated with lease agreements.
• Adequate books of accounts should be maintained to record and disclose all the financial information.
• A record of all fuel coupons received and issued should be kept and regular checks by responsible officers should be carried out as a control measure. • A record of security items should always be maintained in compliance with the provisions of Treasury Instruction 2101. • A site visit of the Public Sector Investment Programmes (PSIP) on construction of school buildings, revealed weaknesses in record-keeping of building materials.
• As a result, there was no record for the following receipt books 056201-056300, 056401-056500, 725101-725200 and invoice book number 139501-139550 that were in use at the centre for the year under review. • Council should maintain a proper receipt book record which shows all receipt books issued and returned. • Council maintains the following record books to cater for under and over banking.
• Council should generate duplicate record of building inspection fees, one should be given to client and the other one should be filed.
• Due to poor record-keeping and weak supervisory controls, the Balance Sheet had a credit suspense account of $3536 135 (2011: $2 713 457).
• Failure to record and prepare financial statements may result in loss of transactions information for the years the fund has been in operation.
• Failure to record assets in the Master Assets Register may result in late detection of thefts and misuse of assets. • Furthermore, receipt book number 725101-725200 was not recorded on the stores register neither is there record of who is currently using it. • Good accounting practice requires that an entity should use a secure and robust accounting package to record and maintain its financial information.
• I observed that although financial statements were prepared from schedules maintained on Microsoft Excel spreadsheets no reliance could be placed on the accounts due to lack of a permanent record. • In the absence of a register for Contingent Liabilities and sound record-keeping system I could not place reliance on the opening balance disclosed. • In the absence of a sound record-keeping system audit could not therefore, establish the completeness and accuracy of the figures disclosed on the return submitted for audit.
• Inadequate record-keeping and non-disclosure of investments. • It becomes difficult to establish the completeness and accuracy of the figures disclosed on the return submitted for audit if a sound record-keeping system is not in place.
• Management response -A follow up with Zimbabwe Parks and Wildlife Management Authority will be done to have a record of their movement and disposal.
• No register was maintained to record all private colleges registered with the Ministry of Higher and Tertiary Education. • Recommendation -Council should generate duplicate record of building inspection fees, one should be given to client and the other one should be filed.
• Recommendation -The Fund should fully utilise the accounting system to record and process all financial transactions. • Recommendation. The Local Board should enter into loan agreements when advancing loans to its staff and maintain a record of such agreements. Recommendation -The Local Board should enter into loan agreements when advancing loans to its staff and maintain a record of such agreements. • Recommendation -The Ministry should record all its advance payments in a register to facilitate follow ups.
• Risk/Implication -In the absence of proper record-keeping, some accounting transactions might not be recorded and processed thereby affecting the accuracy and completeness of financial information. • Risk/Implication -Lack of proper record-keeping system may create opportunity for fraud. • Risk/Implication -Misappropriation of assets may occur and remain undetected as no complete record of assets exists. • Risk/Implication -Misappropriation of assets may occur and remain undetected as no complete record of assets exists. • Section 10 (1) of War Veterans Act [Chapter 11:15] states that proper books of accounts and records should be used to record all financial transactions of the Fund. • Supporting documents must be attached to the bills of entry retained for record-keeping.
• Supporting documents must be attached to the motor vehicle change of ownership form and retained for record-keeping. • The Council does not have a central record of all computers used for billing and receipting.
• The Ministry should put in place an effective monitoring mechanism such as maintaining a database of all the registered businesses, periodic inspection of the premises and a record of land allocated to council for residential purposes should be put in place. • The Council should ensure that adequate controls and suitable accounting package are in place to allow for good record-keeping. • The Fund did not maintain a manual cashbook and ledgers on which to record financial transactions. • The Ministry did not maintain an up-to-date consolidated Master Asset Register to record all assets in terms of Treasury Instruction 2002.
• The anomaly could have been as a result of poor record-keeping or theft of the un-acquitted cash.
• The extent of guarantees and commitments disclosed may be misstated, in the absence of a sound record-keeping system. • The proceeds of the sale of these stands have no record on council funds. • The register could not give accurate information and dates as to movement of records as some sections like when the record was sent to High Court was left blank despite the records having been returned back from High Court. • There was no improvement in record-keeping. • There was no proper accounting, regular stock taking, complete record-keeping, reconciliations or even spot audits being done for the City's security items. • There is a risk that without any record, the assets may be lost or misappropriated. • There is no record of how these receipt books were transferred to Harare Institute of Technology. • There should be a standard procedure for recording stocks which is uniform so that the year-end returns reflect a true record of the stocks on hand. • Therefore, in the absence of a sound record-keeping system I could not establish the completeness and accuracy of the figures disclosed on the return submitted for audit. • Therefore, there was no record of the computers that had the receipting module installed on them or were authorized to have this software. • This was caused by inadequate supervision and improper record-keeping. • This module however was not being utilised to capture and record such information of land sold and yet to be sold. • This was caused by poor record-keeping and lack of supervision. • This was caused by inadequate record-keeping. • Risk/Implication Without registers, the Fund will not have a full record of Housing units and stands and details of beneficiaries of the housing scheme. This was caused by inadequate record-keeping. • This was caused by poor record-keeping. Treasury had an incomplete record of receipt books issued and this was compounded by the fact that the following four receipt books were missing: 347701-348000 349201-349500 007601-007700 007701-007800. • Treasury had an incomplete record of receipt books issued and this was compounded by the fact that the following four receipt books were missing: 347701-348000 349201-349500 007601-007700 007701-007800. Some receipts from the sub-offices had no master receipts to show that they were receipted at the main offices. • When an employee's name is deleted in the system, all the record of payments made to such an employee are lost.
• Register in place to record fuel received from suppliers and issued out to users for the period January to May 2011. • The situation did not improve owing to inadequate records and as a result the Ministry has been qualified on the same issue during the current year. • Failure to carry out an annual asset assessment may result in maintaining or keeping redundant and unserviceable assets on record.
• No record or proof of disposal of the exhibits was availed for audit. • Parliament of Zimbabwe did not open books of accounts to record the indebtedness of the Members of Parliament to government. • Recommendations -An up-to-date record of debtors should be maintained so that schools do not loose potential revenue.
http://www.sajim.co.za Open Access and unqualified opinions which had emphases of matter were heavily linked to records management concerns, featuring absence, inadequate or lack of proper recordkeeping (see Table 1). Supporting this was the text retrieval analysis of key records management concerns mined using terms: record-keeping, record*,poor,keep*,maintain*,deleted,inadequate,weak*,proper,failure,financial statement,receipt,accurate*,complete*,register,book*,document* (see Box 1). The analysis shows a host of records management concerns raised characterised by comments given as follows: • there were no up-to-date consolidated records of financial transactions • inaccurate or insufficient information in the records • poor record-keeping system • absence of a sound record-keeping system • records are manual and difficult to obtain • warehouse records had no regular backup • the situation did not improve owing to inadequate records, and as a result, the Ministry has been qualified on the same issue during the current year • did not maintain adequate account records such as cash books, ledgers and related registers • accountability of donor funds is questionable in the absence of accounting records • failure to maintain loan guarantee records and a register will make it difficult to monitor and determine the claims and penalties when they fall due and also in the event of a dispute • these operations are wide, complex and involve large volumes of data. Some manual records could not be retrieved upon audit request such as inventory schedules because they had been misplaced and there was no backup • there were no records of contracts to support some of the projects that amount to US$ 2 884 372. The above analysis is also evident when looking at the contextual usage and concordance analyses presented in  Figures 4-9. They show that the word 'record' was heavily used in paragraph and sentence cases, which reflected concerns with regard to record-keeping. These also highlighted such issues as inadequate records, incomplete records, poor record-keeping, failure to maintain records, no improvement in record-keeping, failure to maintain up-to-date records and absence of records amongst many other challenges (see Figures 4-9). Both analyses showed a causal loop relationship between records management and auditing exercises, as well as the subsequent opinions made by the CAGZ.
Text metrics analysis using statistical methods also showed that 'record' was a heavily used word in the six reports topping amongst the top five frequently used words ( Figure 1; Table 3). A further inference into this analysis through word similarity coupling and presented using a keyword Dendrogram, using a similarity index of 3 and with 10 clusters, showed that based on each of the six reports, 'record' was tightly coupled with words like recommendations, keeping, fund and evidence ( Figure  3). Using a statistical prediction analysis enabled by WordStat, the results also show that most of the words tightly coupled with the word 'record' featured in all the reports six reports (Table 4). Again, inference into these statistical findings shows that records management was a strong concern in the six CAGZ narrative audit reports analysed.

Implications of the results
Government entities without records as evidence of property ownership or transactions of business with third-party institutions had no recourse in the absence of records in the event that disputes arise.
Government entities reported to have absent, incomplete or inconsistent records due to failure to maintain books of accounts, such as the cash book, relevant ledgers, expenditure vouchers, receipts and registers as well as required reconciliations, were not accountable. This was a glaring loophole for misappropriation of government or public resources as there was no evidence to charge responsible persons to be accountable for their actions. Public resources may continue to be misused with far reaching effect, particularly citizens' discontent with the effectiveness of persons running such public offices.
Lack of an integrated records management system between complementing government entities has had far reaching implications. For instance, it meant that there was no link between records of registered clients in Zimbabwe Revenue Authority's database and the companies registered with the Registrar of Companies, creating a risk that there may be more potential clients not submitting tax returns.
Government entities using paper-based, spreadsheet-based and weak payroll records processing and maintenance systems were allowing a loophole for creating 'ghost workers' as personnel profiles may easily be processed through the payroll by adding files creating or deleting electronic ones even where control systems may be in place.
Legal disputes emanating from expired lease agreements, contracts and other legally binding business transactions may be difficult to solve, resulting in a financial loss by government entities to third parties for those entities whose records were not being updated or kept sufficiently complete to serve as proof of evidence that such transactions occurred.
Absence of backups of vital records (those records without which government entities could be crippled or fail to continue) was a huge security threat and a red flag creating Recurrent records management concerns trending in the reports (2011-2014) appeared to show that despite its evident importance, the records management function is accorded low priority within government entities. There appeared to be a general lack of trained records management personnel in charge of records management within government entities as all the reports never gave such a report. Although reference to auditors, accountants and related financial officers was given, the reports were silent about records management officers. As such record-keeping duties seemed not to have human resource capacitation required to ensure that best practice record-keeping systems are put in place, with policies and structures required.

Conclusions and recommendations
This study proves the hypothesis that there is a strong correlation between records management concerns and audit opinions raised by the CAGZ narrative audit reports, which are a result of audit exercises in government entities. Absence, lack of or inadequate and inconsistent records management within government entities was associated with adverse and qualified opinions and, in some cases, unqualified opinions, which had emphases of matter. There was a causal loop in which lack of documentary evidence of financial activities was the source cause of poor accounting and poor audit reports with negative implications on governance. Even though important, records management still seems to be accorded low priority  The study recommends the strengthening of the records management legislation provided for by the National Archives of Zimbabwe Act [Chapter 25: 06] to ensure enforceability. The National Archives of Zimbabwe (NAZ) is the regulator of records management in government and the public sector and should be engaged to ensure proper management of records. Such a recommendation was never mentioned in any of the narrative reports analysed in this study and that appears to show a disjointed relationship between the CAGZ and NAZ.
Accounting, or auditing officers are given the responsibility of records management duties as stated or otherwise implied by Section 35 (6) (a) and Section 80 (2) (a) (ii) of the PFMA. These officers' training is vested in financial management and not records management. Records management should be strengthened through human resource capacitation by employing dedicated records management officers or otherwise retraining of accounting and auditing officers to improve records management capacitation. Employment of dedicated record-keeping officers within government entities would ensure that there are responsible personnel who could be held accountable for the records management within public entities especially for managing financial records (not the accounting or finance function). These would ensure the creation of complete records, identify activities that need to be documented as well as consistent and constant updating of the records as may be required. They would ensure that  necessary vital records identification and protection as well as disaster recovery measures are put in place to reduce security risks associated with loss of such vital documentary evidence. Such duties require qualified and trained records management officers.
The study recommends the prioritisation of the records management function within government bodies. This should be done by embedding records management operations within the financial, accounting and auditing processes of governmental bodies. Also, record-keeping systems should be mandatorily put in place with the best interest to have effective electronic systems instead of cumbersome paper-based systems, which are a huge loophole for fraud. If the above recommendations are not met, the recurrent recommendations by the CAGZ in identifying records management as one of the key sources of accountability continue to be in vain.