The Crucial Role of Record Keeping in Public Administration

According to World Bank Report (2008), record keeping is a fundamental activity of public administration. Without records especially financial records such as; Vouchers, Vote books and Cash books, there can be no rule of law and no accountability especially when it comes to the financial records such as the financial statements because they are essentially needed by the officials when making accountabilities for the goods or services undertaken.

Ashbaugh-Skaife et al (2009), public servants must have information to carry out their work, and records represent a particular and crucial source of information. Records provide a reliable, legally verifiable source of evidence of decisions and actions. They document compliance or non-compliance with laws,

This is especially for clients with long-term or complex needs, or who require multiple services. Accurate and up-to-date recording is important especially when there is an emergency and the staff-in-charge is not available (due to illness, vacation, resignation, etc.). Good records and documentation will facilitate communication between service providers to ensure coordinated, rather than fragmented, service.

Ashbaugh-Skaife et al (2007), clearly understood reporting mechanisms exist to alert senior management to new and changing risks regarding financial statements, reliable controls are embedded in day-to-day operations to manage risks and to enable compliance with relevant legislative financial management requirements , ineffective or unnecessary controls are identified and replaced/corrected to reduce costs and/or reallocate resources and adequate monitoring of internal controls is in place to ensure that they are applied effectively and appropriate action is taken when control breakdowns are