Makueni County Research Articles

Effects of integrated rural tourism planning on communities’ employment in Makueni County Kenya

One of the important tools for economic development in developing countries is rural tourism. In many developing nations, rural tourism is seen as a strategy for economic development. In Kenya, tourism is primarily practiced in established cities and towns, ignoring regional locations with the potential to develop tourist-related products. The economic benefits of tourism are hampered by a lack of sectoral cooperation and community involvement in rural places like Makueni. Adoption of an integrated rural tourism development plan can help the marginalized rural communities to benefit more from tourism industry. This research sought to ascertain how integrated rural tourist planning in Makueni County affected local employment. The target population of this study, which used a cross-sectional survey approach, was 182, 000 residents, and a sample size of 385 respondents was considered to be representative. While respondents were chosen using stratified random, the study sites were determined using purposeful sampling. Structured questionnaires that were sent to the local populations in the chosen sub-Counties were used to collect primary data. In order to establish the impact of integrated rural tourism on communities' employment, data were analyzed using SPSS software and significant levels were sought at p≤0.05. According to the findings, seasonal employment (p=0.01), contract employment (p=0.01), and permanent employment (p=0.05) were all statistically significant. The findings demonstrate that integrated rural tourist planning positively impacts local communities' ability to create jobs. The study came to the conclusion that community participation in planning for the growth of rural tourism in Makueni County has a significant impact on the generation of jobs for local residents.

The Role of Mobile Money Deposits on Savings Mobilization of Boda-Boda Youths in Wote Town, Makueni County

The Role of Mobile Money Deposits on Savings Mobilization of Boda-Boda Youths in Wote Town, Makueni County

Implementation of Sex Education in Biology Class: Case Study from Rural Secondary Schools in Makueni County

Implementation of Sex Education in Biology Class: Case Study from Rural Secondary Schools in Makueni County

Healthcare Workforce And Performance Of Sub-County Hospitals In Makueni County, Kenya

Healthcare Workforce And Performance Of Sub-County Hospitals In Makueni County, Kenya

Distribution and population status of Adansonia digitata L. (baobab) and its contribution to livelihood in Makueni County, Kenya

Adansonia digitata L. commonly known as baobab is a globally known high valued multipurpose tree. The current study was designed to map the distribution and determine the effects of different land use systems (cropland, grazing land and settlement area) on the species population density, composition, health and productivity in Makueni County. Livelihood potential of baobab in the studied area was also assessed. Two sub counties; Kibwezi East and West in Makueni County where baobab populations occur were purposely selected for this study. A reconnaissance study was carried out followed by selection of three contrasting representative land use systems: Namely cropland, grazing land and settlement area/homesteads using Google Map through a desktop study. Plots of 0.5 km long and 0.25 km wide were used to assess the population and health status of baobab trees. Market centers and chiefs’ camps were randomly sampled for a household and market survey where a total of 423 informants were interviewed. Baobab growth characteristics across the three land use systems in the two sub counties as well as household and market data were analyzed using GraphPad Prism version 8.4.3. The waypoints were downloaded from the Garmin etrex 10 GPS handset into Arc Map 1.0 of Arc Geographic Information System (GIS) (ESRI, Redlands, CA) where the baobab distribution maps were generated. The findings revealed that the baobab populations occurred in clusters of high to low density. Density and fruit production of baobab trees were statistically different across the three land use systems in the two sub counties while height, DBH and crown diameter did not differ significantly. No saplings were found in the study area. The study revealed that there is a huge potential for baobab fruits in diet especially during food scarcity. Therefore, farmer training is advisable to augment local knowledge and skills for enhanced value addition of baobab products.

Perceptions about the Factors that Influence Public Participation in Rural Kenya

The aim of this study was to establish the factors influencing participation of the public in development projects in Wote-Nziu ward in the context of a devolved governance system. The objectives of the study were to establish the impact of socio-economic factors, political factors and demographic characteristics on public participation in development projects. The study sample was comprised 85 respondents sampled from the general population within Wote/Nziu ward. In addition, 15 Key informants were drawn from Project Management Committees (PMC) and 9 focus group discussions were with the committee members drawn from the various projects within the ward that are initiated and implemented by the County Government of Makueni. Analysis of the data collected, that is, correlation between independent and dependent variables revealed positive values of correlation coefficients (R). The study findings revealed that demographic characteristics, socioeconomic and political factors influence the level of public participation in development activities of the residents of Wote-Nziu Ward in Makueni County. Comparatively, however, political factors have more influence on public participation. The study concludes that residents and the County Government of Makueni have embraced public participation as a tool to meaningfully engage in development initiatives in a devolved system of governance.

Participatory Project Monitoring and Evaluation and Performance of Mango Farming Projects in Makueni County, Kenya

This paper focuses on showing the necessity of crafting a feasible project monitoring and evaluation policy which would be an indispensable appraisal tool for assessing the performance of mango projects. It is extracted from the PhD thesis, which aimed to establish the influence of participatory monitoring and evaluation of mango farming projects in Makueni County, Kenya. A pragmatic research paradigm, a descriptive study plan, and a multistage sampling technique were used in the study. A sample of 375 respondents using the Krejcie and Morgan tabulation formula was selected from a population of 12,622 mango farmers. Descriptive and inferential statistics were used as tools for quantitative data analysis, while the content analysis was used for qualitative data analysis. The null hypothesis that there was no significant relationship between the participatory monitoring and evaluation of the project and the performance of the mango farming projects was tested using the correlation and the F-test. The results presented a statistically significant correlation at 95% confidence level with DF (2,367) F=4.756, t=2.269 at level of significance, P=0.000<0.05, r=0.0879 and R square=0.0773. The null hypothesis was therefore rejected, illustrating a significant relationship between the participatory project M&E and the performance of the Mango projects. Based on the results, the study identified a pressing need to use participatory project monitoring and evaluation to address performance issues across the mango value chain. Partnership Support between national and county governments was necessary to engage key experts in the field of agricultural extension, in order to engage mango farmers in improving mango performance.

Risk factors associated with the prevalence of Helicobacter pylori among community members in Kibwezi West Sub-County, Makueni County

Background: Helicobacter pylori are gram-negative pathogens that live in the digestive tract and are linked to intestinal ulcers, stomach open wounds, prolonged inflammation, stomach malignancy, and a variety of extra-gastric problems. Close to half of the world's populace is afflicted. The principal focus of the investigation sought to establish the extent of Helicobacter pylori infection in Kibwezi West Sub-County and socioeconomic parameters that drive it.Methods: Purposeful selection, cluster selection, and simple random sampling strategies were utilized in the study's analytic cross-sectional architecture. Participants ranged from 18 to 70 years old, and their stool samples (344) were analyzed using the concept of immunochromatography in vitro to determine the antigens of Helicobacter pylori in stool. At p≤0.05, Chi2 tests were conducted between independent and dependent variables.Results: A number of 344 residents of Kibwezi West Sub-County were surveyed, with a response rate of 100% (344). The majority of those sampled were aged below 58 years (90.1%, n=310), married (81%, n=280), female (75%, n=259), and practicing Christians (84%, n=288). The H. pylori test results indicated 32% (n=109) tested positive, with 68% (n=225) returning negative results. The statistical significance of education level (p=0.024), source of drinking water (p=0.001), and diabetic status (p=0.010) was confirmed.Conclusions: The extent of H. pylori is lower than reported throughout Kenyan studies, including the Kenya health information system. Infection with H. pylori was strongly linked to education, drinking water source, and diabetes. This study proposes a number of intervention strategies.

An Explorative Survey on Challenges Facing Citrus Farmers in Makueni County, Kenya

An Explorative Survey on Challenges Facing Citrus Farmers in Makueni County, Kenya

Public Knowledge and Perception of Drinking Water Quality and Its Health Implications: An Example from the Makueni County, South-Eastern Kenya.

Due to the semi-arid nature of Makueni County in South-Eastern Kenya, there is a high dependence on groundwater resources for domestic use. Reliance on this source of potable water may have health implications for the population, given the presence of several naturally occurring and potentially harmful elements reported from aquifer source rocks, soil, and water in the area. A survey involving questionnaires and focus group discussions (FGDs) was conducted with 115 individuals to determine the local population’s knowledge, attitude, and perceptions of their drinking water quality and its health impacts. The results show that most respondents (67%) preferred piped water because it was pre-treated and not saline. Only 29% of the respondents were very satisfied with the taste of their drinking water, while the rest complained about varying salinity levels, ranging from slightly salty to very salty. This low satisfaction might have influenced the low daily drinking water consumption (1–2 L) by most respondents. Health issues reported by many (43%) respondents in the area include diarrhoea and gastrointestinal upsets, which may be associated with the saline nature of the drinking water. Elevated fluoride (F−) in the local groundwater was reported, and the health effects remain a concern. Although 91% knew someone with dental fluorosis, 53% did not know the deleterious effects of high F− in drinking water. Most respondents (59%) associated the salty nature of the water with dental fluorosis, and as a result, 48% avoided drinking the salty water to prevent the condition. Despite the high prevalence and known psycho-social effects, most people did not perceive dental fluorosis as a severe health threat. The increased health risks associated with high salinity and high F− in drinking water in Makueni County are poorly understood by most residents, regardless of their education, gender, or age. This warrants an immediate public health education programme and detailed epidemiological studies to determine all the health effects associated with naturally occurring, potentially harmful elements in groundwater in the area.

Teachers’ technological knowledge in integration of information communication technology and mathematics performance of students in public secondary schools in Makueni county, Kenya

Introduction: There are three components to teaching with technology: information, pedagogy and technology, as well as their interrelationships which make up the Technological, Pedagogical and Content Knowledge (TPACK) framework, which improves teaching and learning. Purpose: The purpose of this study was to establish relationship between teachers’ technological knowledge on ICT integration and students’ performance in Mathematics in public secondary schools in Makueni County, Kenya. Methodology: The study adopted correlational study design. The target population was 15,410 respondents, which included 251 principals, 407 Mathematics teachers, and 14,752 form three students. The study sample comprised of 25 principals, 42 Mathematics teachers, and 375 students drawn from the study population. Data were collected using questionnaires, interviews and group discussions. Experts’ review and piloting were utilized to improve the validity of the questionnaire items. Cronbach’s alpha was used to determine the reliability of the questionnaire items and found a correlation coefficient of 0.939. Quantitative data were analyzed using descriptive and inferential statistics, while qualitative data was categorized into themes and analyzed thematically. Results: The study findings revealed that for every unit increase in teachers’ technological knowledge in ICT integration, there was 81% increase in Mathematics performance, and hence technological knowledge at level of significance, was statistically significant. Recommendations: The study recommends that schools should intensify ICT integration in the teaching and learning of Mathematics to improve performance in the subject.

The Influence of Community Partnership Benchmark on Management Outcomes in Child Friendly Schools of Makueni County, Kenya

The Kenya government’s effort to adopt and implement the CFS model created a gap with some public primary schools becoming child friendly while others lagged behind. This paper reports a study on the influence of community partnership as a benchmark on the management outcome of child friendly schools. The study was conducted in Makueni County of Kenya in which Child friendly school partnership with Communities was significantly established. A population of about 45,102 was studied producing a sample of 402 respondents. In schools where community partnership existed, 63.6% have operational BOM committees, Parents provided funds for school projects and construction of buildings (58.1%), Parents participated in school’s decision-making process (59.4%) and Parents met at least once every month to discuss school development (59.8%). However, other than parents, partnership with other stakeholders was not clear. The study recommended strengthened implementation of community partnership with child friendly schools for the benefit of children.
 

Institutional Factors Influencing Access to County Vocational Education and Training Institutions in Makueni County, Kenya

The purpose of this study was to investigate the influence of institutional factors on access to County Vocational Education and Training institutions in Makueni County, Kenya. The study was informed by the existence of a large number of youths in the County who have not enrolled in CVETIs hence leading to high population of idle youths with low or no relevant employable skills which contributes to increased dependency ratio, high unemployment rates, engagement in drug and substance abuse and other social-evils. The study sought to investigate whether, the career guidance services influence access to County Vocational Education and Training Institutions in Makueni County, Kenya. The study was guided by Human Capital Theory (HCT). The study employed descriptive research design. The study targeted 28 registered Public Vocational institutions in Makueni County. The study used stratified simple random sampling and purposive sampling techniques to obtain a random sample of 21 managers, 87 instructors and 316 trainees drawn from 21 randomly selected Vocational institutions. Questionnaires, interview schedule and an observation check list were used to collect data. Data were processed and analyzed qualitatively and quantitatively. Descriptive statistics that is, frequency distributions, percentages, means and standard deviations were generated and used in describing and discussing the research findings. Statistical tests were done using a T-test and one-way analysis of variance (ANOVA) at 95% Confidence Interval of the difference (α=0.05). An independent sample t-test was conducted to compare mean difference between if career guidance influence access to county vocational education as well as training institutions and professional qualification of the managers. The findings of the study revealed that, Most of the vocational institutions have no organized and functional career guidance departments to provide in-depth information on individual courses, inadequate career guidance services has an influence on access to CVETIs and trainees’ career progression. Based on this findings the study recommended that the institutions should establish functional career guidance departments to provide in-depth information on individual courses and career guidance on vocational education to be introduced at the lower level of basic education.

Institutional Factors Influencing Access to County Vocational Education and Training Institutions in Makueni County, Kenya

Institutional Factors Influencing Access to County Vocational Education and Training Institutions in Makueni County, Kenya

Rabies Elimination in Rural Kenya: Need for Improved Availability of Human Vaccines, Awareness and Knowledge on Rabies and Its Management Among Healthcare Workers.

BackgroundIn Africa, rabies causes an estimated 24,000 human deaths annually. Mass dog vaccinations coupled with timely post-exposure prophylaxis (PEP) for dog-bite patients are the main interventions to eliminate human rabies deaths. A well-informed healthcare workforce and the availability and accessibility of rabies biologicals at health facilities are critical in reducing rabies deaths. We assessed awareness and knowledge regarding rabies and the management of rabies among healthcare workers, and PEP availability in rural eastern Kenya.MethodologyWe interviewed 73 healthcare workers from 42 healthcare units in 13 wards in Makueni and Kibwezi West sub-counties, Makueni County, Kenya in November 2018. Data on demographics, years of work experience, knowledge of rabies, management of bite and rabies patients, and availability of rabies biologicals were collected and analyzed.ResultsRabies PEP vaccines were available in only 5 (12%) of 42 health facilities. None of the health facilities had rabies immunoglobulins in stock at the time of the study. PEP was primarily administered intramuscularly, with only 11% (n = 8) of the healthcare workers and 17% (7/42) healthcare facilities aware of the dose-sparing intradermal route. Less than a quarter of the healthcare workers were aware of the World Health Organization categorization of bite wounds that guides the use of PEP. Eighteen percent (n = 13) of healthcare workers reported they would administer PEP for category I exposures even though PEP is not recommended for this category of exposure. Only one of six respondents with acute encephalitis consultation considered rabies as a differential diagnosis highlighting the low index of suspicion for rabies.ConclusionThe availability and use of PEP for rabies was sub-optimal. We identified two urgent needs to support rabies elimination programmes: improving availability and access to PEP; and targeted training of the healthcare workers to improve awareness on bite wound management, judicious use of PEP including appropriate risk assessment following bites and the use of the dose-sparing intradermal route in facilities seeing multiple bite patients. Global and domestic funding plan that address these gaps in the human health sector is needed for efficient rabies elimination in Africa.

Potential fluoride exposure from selected food crops grown in high fluoride soils in the Makueni County, south-eastern Kenya

Makueni County, located in south-eastern Kenya, faces challenges such as limited potable water and restricted food supplies as the result of semi-aridity. High fluoride (F) concentrations have been reported in drinking water with resultant dental fluorosis affecting the local population. To determine the potential F exposure through the consumption of food crops grown in the area, F concentration was assessed in the main five locally grown and consumed crops. Additionally, the water-soluble F fraction was determined from 30 soil samples with mineralogical determination of 20 samples. Mean F concentration in the food crops was in the order; 700, 288, 71.2, 36.6, and 29 mg/kg in kale, cowpeas leaves, green grams, cowpeas (legume portion), and maize, respectively. The F concentration in farm soils ranged from 0 to 3.47 mg/kg (mean of 0.87 mg/kg) and showed a significant strong positive correlation (p = 0.03, r = 0.89) with F values in the crops. Apatite, muscovite, and biotite were identified as the F-rich minerals present. While considering two hypothetical F absorption fractions (75 and 100%), the estimated average daily dose (EADD) of F from consuming the crops ranged between 0.004 and 65.17 mg/kg/day where the highest values were from the vegetables. Most of these values were higher than the F reference dose (RfD) of 0.06 mg/kg. The estimated EADD values of several hypothetical meals prepared from the analyzed crops revealed that steamed kale and maize porridge pose the highest health risk of F associated diseases to the local population, whereas boiled cowpeas pose no health risk. Children, due to their higher daily energy requirement and low body weight, were the most vulnerable group at risk of high daily F intake relative to the RfD. These results suggest that consumption of the analyzed food crops in Makueni County may significantly contribute to F related diseases in the local population. This creates a food security issue for the area because of the potential health risks associated with these crops which are highly relied upon in the semi-arid area with a limited selection of food crops available and viable to grow.

Participatory Project Initiation and Performance of Mango Farming Projects in Makueni County, Kenya

The successful implementation of many feasible and viable mango projects depended entirely on how they were initiated before the start of the planning phase of the project. Project initiation phase, being the first stage of the project management life cycle, is a ‘hard-nosed’ strategic fit raison detre, the main reason for justification that kick-starts or brings the project into existence. This article, extracted from the PhD thesis, presents the importance and worthwhileness of project initiation phase managerial framework, since it entails tentative groundwork project appraisals that come just before the project planning phase starts. In principle, project initiation begins the iterative sequencing of the project's core activities, before all other phases of the project begin. Project initiation phase, therefore, is not just a mere ‘tabula rasa’ clean slate, an empty project outlay template, since it entails scouting of project ideas, undertaking of feasibility studies to scan and appraise the unpredictable project environment. In addition, project funding sources, availability of appropriate technology and technical expertise are other key considerations for iterative activation. Furthermore, the start-up of the project implies much more microeconomic multiplier effect of the final return on investment of the project. The first phase of the project life cycle should include the project start-up iterations before the project enters the planning phase. Many mango projects went directly into the planning phase without considering or even undertaking an initial project assessment to determine if they were technically feasible before proceeding with the project. The transition to the planning phase with no known initial project selection criteria of using project appraisal tools, revealed project trajectory dilemmas. The exact starting point of project life for activation of base assemblies due to its paramountcy principle, which scrutinizes the feasibility and viability status of the project, is completely lost. Had the project appraisal been conducted, it would have provided sufficient numerical data indicating whether the project was worth the effort to justify the deployment of human resources and planning. Planning for non-assessed projects that never reached the minimum screening threshold is a waste of time planning for scarce resources that should have been spent elsewhere. Planning, without an adequate investment analysis and without a business case, will amount to planning for failure, even before the consequences of the project begin to unravel. The objective of the study was to establish the influence of participatory project initiation on performance of mango farming projects in Makueni County, Kenya. The study had a sample size of 375 respondents selected from a population of 12,622 using a multistage sampling technique. Descriptive and Inferential statistics were used and F-test and Correlation were the main tools of data analysis. The null hypothesis tested, stated that, there was no significant relationship between participatory project initiation and performance of mango farming projects. The study findings depicted significant correlation between Participatory project initiation and mango performance at 95% confidence level, with results showing DF (2,367), F=12.23, t=1.821 at the level of significance P=0.000<0.05, r= 0.211 and R square= 0.044 and therefore the null hypothesis was rejected. Based on the findings, the study recommends projects to commence with project initiation to enhance mango performance. The study will be beneficial to mango farmers and other stakeholders in highlighting the need to undertake adequate project initiation business case groundwork probe measures. In the long economic project run, the study revealed that mango project's success depended wholly on the way they were firstly initiated. Keywords: Participatory Project Initiation, Performance, Project Management Life Cycle, Sequencing Project Iterative Activities, Project Feasibility Study and Viability, Scouting for Project Ideas, Project Appraisal and Selection Criteria DOI: 10.7176/EJBM/14-6-04 Publication date: March 31 st 2022

English

Drought-tolerant multipurpose fruit trees Vangueria infausta (Burch) subsp. rotundata (Robyns) and Berchemia discolor (Klotzsch) Hemsl are native to Kenya. These fruit tree species are suitable for dryland agroforestry and support local communities with food, medicine, fodder and other necessities. Reports by the local communities indicate that the two species suffer from diebacks and cankers. The aim of this study was to identify the fungi associated with V. rotundata and B. discolor and determine the cause of diebacks and cankers symptoms observed. Samples were collected from two sites (Tiva and Ikanga) in Kitui County and one site (Mkange) in Makueni County. Fungal isolations were carried out by incubating the samples on malt extract agar media supplemented with Streptomycin Sulphate. Morphological identification grouped the fungal isolates into 7 clusters. Botryosphaeriaceae and Nectriaceae had the highest frequency of occurrence (32.7 and 30.5%) respectively. DNA was extracted from pure fungal cultures, amplified and sequenced. Phylogenetic analysis of DNA sequences clustered the fungal isolates into seven families; Botryosphaeriaceae, Sporocadaceae, Nectriaceae, Trichosphaeriaceae, Pleosporaceae, Diaporthaceae and Glomerellaceae. Using Koch’s postulates, this study showed that isolates of Botryosphaeriaceae within the genera Lasiodiplodia, Alanphillipsia and Dothiorella are pathogenic to B. discolor and other indigenous agroforestry species due to their ability to cause similar symptoms to those observed in the field. This is the first study to investigate the fungal flora linked to V. rotundata and B. discolor dieback and canker diseases.   Key words: Vangueria rotundata, Berchemia discolor, Botryosphaeriaceae, Nectriaceae canker, dieback, DNA and ITS primers.

Influence of Child Protection Benchmark on Management Outcomes in Child Friendly Schools of Makueni County, Kenya

The influence of child protection as a child-friendly school benchmark on the management outcome in public primary schools has been of interest. Schools in Makueni County (Kenya) have had their share of reported cases of child insecurity with children having been physically violated within the school community, sometimes with corporal punishment cases by teachers to an alarming level. The sought to answer the question: what is the influence level of the child protection internal school benchmark on the management outcome in Child Friendly Schools (CFS) of Makueni County? To answer the question, a mixed-method triangulation design was applied with a convergent model that inculcates regression and correlation models. The study findings establish that schools partially put in place and managed child protection measures as an important benchmark to strengthen management outcomes in CFS. Results from the study determined that there were established rules for visitors to identify themselves (82.1%), rules not to allow people under the influence of illicit drugs at school (85.5%), rules against bullying and corporal punishment (91.8%), not to allow pits in the school compound (65.5%), and buildings at school to be earthquake resistant (27.9%). School management used UNICEF’s child-friendly school child protection model as a benchmark on which to provide protection as a child right, thus making the schools more child-friendly.

Internal Control System and Financial Performance of Deposit Taking Savings and Credit Co-Operative Societies in Makueni County, Kenya

Positive financial performance can be attained by eradicating misuse of funds through internal audits. Inadequate controls have also resulted in management and external auditors colluding, resulting in firms failing to meet their goals. Financial performance of DT-Sacco’s in Makueni County is plagued by severe deficiency in internal financial control due to continued lending of more than the deposits, which consequently destroy their liquidity. Majority of the Sacco’s are pushed to lend from the external sources so that they counter the shortfall that may arise. This study sought to investigate the influence of internal control system on financial performance of deposit taking Savings and Credit Cooperative Societies in Makueni County. The specific objectives of the study are; to examine the influence of monitoring on the financial performance of deposits taking Savings and credit cooperatives in Makueni County, to establish the influence of control environment on the financial performance of Deposit taking Savings and credit cooperatives in Makueni County, to determine the effect of control activities influences the financial performance of deposit taking Savings and credit cooperatives in Makueni County, to investigate the effect of risk assessment on the financial performance of Deposit Taking Savings and credit cooperatives in Makueni County and to determine the influence of information and communication influences the financial performance of deposit taking Savings and credit cooperatives in Makueni County. The study is anchored on the reliability, Contingency, agency, stewardship, shareholders and cost management and efficiency theory. The study further adopted the census technique due to the low number of deposit taking Savings and credit cooperatives numbering 17. Data was collected using Semi-structured questionnaires using the drop and pick afterwards method. Data was analyzed using Statistical Packages for Social Sciences version 26.0 software. The results were presented in tables, frequencies, median, mean scores and standard deviation. From the analysed data the researcher derived conclusions and make recommendations. This study has highlighted the importance of internal control system on financial performance of deposit taking Savings and credit Cooperatives. Internal control systems that are effective are those that encourage staff to embrace high financial integrity with great diligence on values of financial propriety and high observance of ethics. This also requires the staff to have the prerequisite competence and capacity to enhance productivity through adequate segregation of duties, frequent job rotations and adequate processes to do internal checks, for example, authorizations and verifications for each transaction. Therefore, management of deposit taking Savings and credit Cooperatives should thoroughly concur with the commendations of our internal audit report, making each effort to make sure that all the financial books are orderly for external audit. Additionally, the management should make sure their organizations have installed appropriate Information Communication Technology controls, like, password access and pertinent software to control information access to permitted people only.