Internal control as a tool to improve per diem accountability in local governments

IMPACTThis study provides practical insights into how internal control systems can improve accountability for per diem management in local governments, particularly in contexts with limited administrative capacity. It is especially relevant for public sector practitioners, including municipal managers, internal auditors, and financial officers responsible for overseeing public expenditure. The findings demonstrate that strengthening key components of internal control, such as risk assessment, monitoring, and communication processes, can significantly enhance transparency and compliance in administrative procedures. By identifying specific control mechanisms that influence accountability, the study offers actionable recommendations that can be implemented in local government institutions to reduce inefficiencies and mitigate risks of financial mismanagement. Ultimately, this research contributes to improving governance practices by promoting more transparent, efficient, and responsible management of public resources in decentralized administrative systems.