The audit findings encompass a diverse array of financial management practices among the MDAs. The report addresses a different area covered in audit, including audit opinions, follow-up of implementation of prior year recommendations, budget management, tax and non-tax revenue, management of public debt, expenditure management, procurement management, management of assets and liabilities, human resources, payroll management and terminal benefits, operational efficiency and governance, internal control, and risk assessment. The report also identifies areas where these entities need to improve their operations and deliver their mandate more efficiently.