DAR ES SALAAM, Dec. 14 -- IN any functioning democracy, public organisations stand as the primary custodians of citizens resources.

Taxes, grants and other public funds are handed over to government institutions with a simple but powerful expectation, that every shilling will be managed efficiently, honestly and in the best interest of the common good.

This trust forms the backbone of the social contract between the state and its people and at the heart of this responsibility lies a critical but often overlooked element, the quality of financial accounts.

Well-prepared accounts are more than routine paperwork; they are a clear mirror of transparency and integrity within public institutions.

They signal an organisations commitment to o...