Chapter three: Democracy and good political governance Justice and Human Rights and Correctional Services. Similarly, the OAG is not independent, but operates under, and is housed by, the Ministry of Finance and Development Planning (MoFDP), is funded through a budget determined by the minister of finance and development planning, and is staffed through the PSC. More importantly, the OAG reports to Parliament through the minister of finance and development planning. 80 ii. Findings of the CRM 269. Lesotho has in place the following laws which aim to combat the problem of corruption and ensure accountability in the public sphere: • The Income Tax (as amended) Act 10 of 1993. • The Public Procurement Regulations, 2007. • The Public Service Act, 2005. 270. This anticorruption legal framework does not appear to have achieved much. The findings of the CRM confirm the concerns raised in the CSAR. Consultative meetings with various stakeholders underscored the perception that corruption in the public sphere and beyond is deep, pervasive and increasing. Nonstate stakeholders are the most virulent in their condemnation of the cancer of corruption and unequivocally dismissive of the government’s efforts to combat it. During interactions, individual interlocutors similarly deplored the entrenchment of corruption and its detrimental impact on development and on public confidence in governance. Corruption undermines administrative effectiveness and efficient service delivery. Most attribute the source of pervasive corruption to greed at all levels of society and to half-hearted, ineffective measures to contend with the problem. 271. Research at the OAG and interaction with senior staff provided the CRM with evidence on the depth and pervasiveness of corruption in the public sector, on some of the sources of corruption in such sector, and on the weakness of anticorruption measures. There is a long history of inadequacy with regard to the public accounts of the government, which has consequently attracted disclaimers for over 30 years. Even the latest audited accounts for 2004/2005 and 2005/2006 also have an audit opinion that is disclaimed. The report of the auditor general on the public accounts of Lesotho for the two years ending 31 March 2006 reveals unacceptable findings across several ministries and departments regarding noncompliance with government rules, regulations and procedures and the potential for fraud and loss to the government. The CRM gathered that several public institutions, statutory bodies and projects are either not submitting their accounts on time for auditing, or, when submitted, the accounts are found not to be auditable. 272. The auditor general’s report further finds that public accounts are not presented in accordance with any defined standards such as International Public Sector Accounting Standards (IPSAS). Consequently, there is lack of clarity in the presentation of the accounts. There is also a fundamental problem with the management of government institutions’ bank accounts, in that most accounts have not been reconciled for the past years. This casts significant doubt on the accuracy of the figures reported in the Government of Lesotho Financial Information System (GOLFIS), which