Chapter three: Democracy and good political governance the Public Sector Improvement and Reform Programme (PSIRP). The PSIRP is meant to improve operations across the whole spectrum of the public service, with emphasis on the following areas: • Improving financial management and accountability. • Improving public sector management. • Decentralisation for service delivery. 259. The CSAR observes that the implementation of the PSIRP should be firmly monitored to ensure that the objectives of the initiatives are realised. ii. Findings of the CRM 260. The CRM can validate the observation of the CSAR that public perception of the public service and its performance is negative. The CSAR makes note of the remark by the minister of public service that the greatest challenge in civil service reform remains mind-set and attitude. During the CRM’s interaction with a variety of stakeholders, in particular civil society, more challenges were indicated, such as arrogance, confrontation and corruption. 261. The CRM is aware that appropriate laws, regulations and procedures, including the PSIRP, have been initiated by the government in an effort to reform the public service and promote accountability, efficiency and professionalism. There are also various institutions with oversight responsibilities over public sector performance. These include the OAG, the Office of the Ombudsman, the Directorate of Public Sector Effectiveness in the Office of the Prime Minister and the PAC of Parliament. However, the impact of these institutions’ role on the performance of the public sector has been minimal. 262. Rather, the auditor general’s reports have consistently been concerned with the financial accountability of the public sector. Public sector accounts are either not submitted on time for auditing or are deficiently prepared. Several ministries and departments are not complying with government financial rules, regulations and procedures, thus creating a potential breeding ground for fraud and loss of public funds. Indeed, there is ample evidence that public finance management and accountability have consistently been deteriorating over the years. 263. The CRM found that one issue of general concern to several stakeholders is the fact that the top civil servants, the principal secretaries, invariably do not progress through the ranks to the top on the basis of merit and performance, but rather owe their appointment to that high position solely to the decision of the prime minister. The process thus lacks transparency. iii. Recommendations 264. The APR Panel recommends that Lesotho: • 78 Review the laws and policies governing public administration with a view to achieving intended impact. (Government of Lesotho, international cooperating partners)