id	sid	tid	token	lemma	pos
ajssms-1038	1	1	23	23	NUM
ajssms-1038	1	2	©	©	PROPN
ajssms-1038	1	3	2019	2019	NUM
ajssms-1038	1	4	by	by	ADP
ajssms-1038	1	5	the	the	DET
ajssms-1038	1	6	authors	author	NOUN
ajssms-1038	1	7	;	;	PUNCT
ajssms-1038	1	8	licensee	licensee	PROPN
ajssms-1038	1	9	asian	asian	ADJ
ajssms-1038	1	10	online	online	PROPN
ajssms-1038	1	11	journal	journal	PROPN
ajssms-1038	1	12	publishing	publishing	PROPN
ajssms-1038	1	13	group	group	PROPN
ajssms-1038	1	14	asian	asian	PROPN
ajssms-1038	1	15	journal	journal	PROPN
ajssms-1038	1	16	of	of	ADP
ajssms-1038	1	17	social	social	ADJ
ajssms-1038	1	18	sciences	sciences	PROPN
ajssms-1038	1	19	and	and	CCONJ
ajssms-1038	1	20	management	management	NOUN
ajssms-1038	1	21	studies	study	NOUN
ajssms-1038	1	22	vol	vol	NOUN
ajssms-1038	1	23	.	.	PROPN
ajssms-1038	2	1	6	6	NUM
ajssms-1038	2	2	,	,	PUNCT
ajssms-1038	2	3	no	no	INTJ
ajssms-1038	2	4	.	.	NOUN
ajssms-1038	2	5	2	2	NUM
ajssms-1038	2	6	,	,	PUNCT
ajssms-1038	2	7	23	23	NUM
ajssms-1038	2	8	-	-	SYM
ajssms-1038	2	9	29	29	NUM
ajssms-1038	2	10	,	,	PUNCT
ajssms-1038	2	11	2019	2019	NUM
ajssms-1038	2	12	issn(e	issn(e	NOUN
ajssms-1038	2	13	)	)	PUNCT
ajssms-1038	2	14	2313	2313	NUM
ajssms-1038	2	15	-	-	SYM
ajssms-1038	2	16	7401/	7401/	NUM
ajssms-1038	2	17	issn(p	issn(p	NOUN
ajssms-1038	2	18	)	)	PUNCT
ajssms-1038	2	19	2518	2518	NUM
ajssms-1038	2	20	-	-	PUNCT
ajssms-1038	2	21	0096	0096	NUM
ajssms-1038	2	22	doi	doi	NOUN
ajssms-1038	2	23	:	:	PUNCT
ajssms-1038	2	24	10.20448	10.20448	NUM
ajssms-1038	2	25	/	/	SYM
ajssms-1038	2	26	journal.500.2019.62.23.29	journal.500.2019.62.23.29	NOUN
ajssms-1038	2	27	©	©	PROPN
ajssms-1038	2	28	2019	2019	NUM
ajssms-1038	2	29	by	by	ADP
ajssms-1038	2	30	the	the	DET
ajssms-1038	2	31	authors	author	NOUN
ajssms-1038	2	32	;	;	PUNCT
ajssms-1038	3	1	licensee	licensee	PROPN
ajssms-1038	3	2	asian	asian	ADJ
ajssms-1038	3	3	online	online	PROPN
ajssms-1038	3	4	journal	journal	PROPN
ajssms-1038	3	5	publishing	publishing	NOUN
ajssms-1038	3	6	group	group	NOUN
ajssms-1038	3	7	the	the	DET
ajssms-1038	3	8	impact	impact	NOUN
ajssms-1038	3	9	of	of	ADP
ajssms-1038	3	10	financial	financial	ADJ
ajssms-1038	3	11	malpractice	malpractice	NOUN
ajssms-1038	3	12	on	on	ADP
ajssms-1038	3	13	service	service	NOUN
ajssms-1038	3	14	delivery	delivery	NOUN
ajssms-1038	3	15	:	:	PUNCT
ajssms-1038	3	16	a	a	DET
ajssms-1038	3	17	conceptual	conceptual	ADJ
ajssms-1038	3	18	examination	examination	NOUN
ajssms-1038	3	19	of	of	ADP
ajssms-1038	3	20	literature	literature	PROPN
ajssms-1038	3	21	wiston	wiston	PROPN
ajssms-1038	3	22	mbhazima	mbhazima	PROPN
ajssms-1038	3	23	baloyi1	baloyi1	PROPN
ajssms-1038	3	24	lourens	louren	VERB
ajssms-1038	3	25	johannes	johannes	PROPN
ajssms-1038	3	26	erasmus	erasmus	PROPN
ajssms-1038	3	27	beyers2	beyers2	PROPN
ajssms-1038	3	28	(	(	PUNCT
ajssms-1038	3	29			PROPN
ajssms-1038	3	30	corresponding	correspond	VERB
ajssms-1038	3	31	author	author	NOUN
ajssms-1038	3	32	)	)	PUNCT
ajssms-1038	3	33	1,2university	1,2university	PROPN
ajssms-1038	3	34	of	of	ADP
ajssms-1038	3	35	limpopo	limpopo	PROPN
ajssms-1038	3	36	,	,	PUNCT
ajssms-1038	3	37	polokwane	polokwane	PROPN
ajssms-1038	3	38	,	,	PUNCT
ajssms-1038	3	39	south	south	PROPN
ajssms-1038	3	40	africa	africa	PROPN
ajssms-1038	3	41	.	.	PUNCT
ajssms-1038	4	1	abstract	abstract	ADJ
ajssms-1038	4	2	this	this	DET
ajssms-1038	4	3	paper	paper	NOUN
ajssms-1038	4	4	argues	argue	VERB
ajssms-1038	4	5	that	that	SCONJ
ajssms-1038	4	6	financial	financial	ADJ
ajssms-1038	4	7	malpractice	malpractice	NOUN
ajssms-1038	4	8	has	have	AUX
ajssms-1038	4	9	not	not	PART
ajssms-1038	4	10	always	always	ADV
ajssms-1038	4	11	been	be	AUX
ajssms-1038	4	12	remedied	remedied	ADJ
ajssms-1038	4	13	in	in	ADP
ajssms-1038	4	14	the	the	DET
ajssms-1038	4	15	public	public	ADJ
ajssms-1038	4	16	sector	sector	NOUN
ajssms-1038	4	17	.	.	PUNCT
ajssms-1038	5	1	legislation	legislation	NOUN
ajssms-1038	5	2	that	that	PRON
ajssms-1038	5	3	governs	govern	VERB
ajssms-1038	5	4	financial	financial	ADJ
ajssms-1038	5	5	administration	administration	NOUN
ajssms-1038	5	6	in	in	ADP
ajssms-1038	5	7	the	the	DET
ajssms-1038	5	8	public	public	ADJ
ajssms-1038	5	9	sector	sector	NOUN
ajssms-1038	5	10	is	be	AUX
ajssms-1038	5	11	,	,	PUNCT
ajssms-1038	5	12	thus	thus	ADV
ajssms-1038	5	13	,	,	PUNCT
ajssms-1038	5	14	being	be	AUX
ajssms-1038	5	15	disregarded	disregard	VERB
ajssms-1038	5	16	.	.	PUNCT
ajssms-1038	6	1	officials	official	NOUN
ajssms-1038	6	2	continuously	continuously	ADV
ajssms-1038	6	3	engage	engage	VERB
ajssms-1038	6	4	in	in	ADP
ajssms-1038	6	5	unwanted	unwanted	ADJ
ajssms-1038	6	6	expenditure	expenditure	NOUN
ajssms-1038	6	7	(	(	PUNCT
ajssms-1038	6	8	i.e.	i.e.	X
ajssms-1038	6	9	unauthorised	unauthorised	ADJ
ajssms-1038	6	10	,	,	PUNCT
ajssms-1038	6	11	irregular	irregular	ADJ
ajssms-1038	6	12	,	,	PUNCT
ajssms-1038	6	13	fruitless	fruitless	ADJ
ajssms-1038	6	14	and	and	CCONJ
ajssms-1038	6	15	wasteful	wasteful	ADJ
ajssms-1038	6	16	expenditure	expenditure	NOUN
ajssms-1038	6	17	)	)	PUNCT
ajssms-1038	6	18	and	and	CCONJ
ajssms-1038	6	19	no	no	DET
ajssms-1038	6	20	action	action	NOUN
ajssms-1038	6	21	is	be	AUX
ajssms-1038	6	22	taken	take	VERB
ajssms-1038	6	23	against	against	ADP
ajssms-1038	6	24	them	they	PRON
ajssms-1038	6	25	.	.	PUNCT
ajssms-1038	7	1	the	the	DET
ajssms-1038	7	2	purpose	purpose	NOUN
ajssms-1038	7	3	of	of	ADP
ajssms-1038	7	4	this	this	DET
ajssms-1038	7	5	paper	paper	NOUN
ajssms-1038	7	6	was	be	AUX
ajssms-1038	7	7	to	to	PART
ajssms-1038	7	8	probe	probe	VERB
ajssms-1038	7	9	the	the	DET
ajssms-1038	7	10	impact	impact	NOUN
ajssms-1038	7	11	of	of	ADP
ajssms-1038	7	12	financial	financial	ADJ
ajssms-1038	7	13	malpractice	malpractice	NOUN
ajssms-1038	7	14	by	by	ADP
ajssms-1038	7	15	public	public	ADJ
ajssms-1038	7	16	officials	official	NOUN
ajssms-1038	7	17	as	as	ADP
ajssms-1038	7	18	an	an	DET
ajssms-1038	7	19	impediment	impediment	NOUN
ajssms-1038	7	20	to	to	ADP
ajssms-1038	7	21	service	service	NOUN
ajssms-1038	7	22	delivery	delivery	NOUN
ajssms-1038	7	23	.	.	PUNCT
ajssms-1038	8	1	the	the	DET
ajssms-1038	8	2	methodological	methodological	ADJ
ajssms-1038	8	3	approach	approach	NOUN
ajssms-1038	8	4	of	of	ADP
ajssms-1038	8	5	this	this	DET
ajssms-1038	8	6	paper	paper	NOUN
ajssms-1038	8	7	was	be	AUX
ajssms-1038	8	8	the	the	DET
ajssms-1038	8	9	conceptual	conceptual	ADJ
ajssms-1038	8	10	examination	examination	NOUN
ajssms-1038	8	11	of	of	ADP
ajssms-1038	8	12	literature	literature	NOUN
ajssms-1038	8	13	which	which	PRON
ajssms-1038	8	14	ultimately	ultimately	ADV
ajssms-1038	8	15	lead	lead	VERB
ajssms-1038	8	16	to	to	ADP
ajssms-1038	8	17	proposed	propose	VERB
ajssms-1038	8	18	strategy	strategy	NOUN
ajssms-1038	8	19	measures	measure	NOUN
ajssms-1038	8	20	towards	towards	ADP
ajssms-1038	8	21	financial	financial	ADJ
ajssms-1038	8	22	malpractice	malpractice	NOUN
ajssms-1038	8	23	and	and	CCONJ
ajssms-1038	8	24	service	service	NOUN
ajssms-1038	8	25	delivery	delivery	NOUN
ajssms-1038	8	26	.	.	PUNCT
ajssms-1038	9	1	this	this	DET
ajssms-1038	9	2	paper	paper	NOUN
ajssms-1038	9	3	finds	find	VERB
ajssms-1038	9	4	that	that	SCONJ
ajssms-1038	9	5	officials	official	NOUN
ajssms-1038	9	6	unethically	unethically	ADV
ajssms-1038	9	7	pursue	pursue	VERB
ajssms-1038	9	8	their	their	PRON
ajssms-1038	9	9	self	self	NOUN
ajssms-1038	9	10	-	-	PUNCT
ajssms-1038	9	11	interest	interest	NOUN
ajssms-1038	9	12	in	in	ADP
ajssms-1038	9	13	enriching	enrich	VERB
ajssms-1038	9	14	themselves	themselves	PRON
ajssms-1038	9	15	by	by	ADP
ajssms-1038	9	16	looting	loot	VERB
ajssms-1038	9	17	the	the	DET
ajssms-1038	9	18	government	government	NOUN
ajssms-1038	9	19	funds	fund	NOUN
ajssms-1038	9	20	and	and	CCONJ
ajssms-1038	9	21	neglecting	neglect	VERB
ajssms-1038	9	22	the	the	DET
ajssms-1038	9	23	focus	focus	NOUN
ajssms-1038	9	24	of	of	ADP
ajssms-1038	9	25	enhancing	enhance	VERB
ajssms-1038	9	26	service	service	NOUN
ajssms-1038	9	27	delivery	delivery	NOUN
ajssms-1038	9	28	.	.	PUNCT
ajssms-1038	10	1	consequently	consequently	ADV
ajssms-1038	10	2	,	,	PUNCT
ajssms-1038	10	3	this	this	PRON
ajssms-1038	10	4	has	have	AUX
ajssms-1038	10	5	relegated	relegate	VERB
ajssms-1038	10	6	the	the	DET
ajssms-1038	10	7	impoverished	impoverished	ADJ
ajssms-1038	10	8	citizens	citizen	NOUN
ajssms-1038	10	9	to	to	ADP
ajssms-1038	10	10	a	a	DET
ajssms-1038	10	11	crisis	crisis	NOUN
ajssms-1038	10	12	situation	situation	NOUN
ajssms-1038	10	13	.	.	PUNCT
ajssms-1038	11	1	the	the	DET
ajssms-1038	11	2	lack	lack	NOUN
ajssms-1038	11	3	of	of	ADP
ajssms-1038	11	4	proper	proper	ADJ
ajssms-1038	11	5	planning	planning	NOUN
ajssms-1038	11	6	and	and	CCONJ
ajssms-1038	11	7	the	the	DET
ajssms-1038	11	8	embezzlement	embezzlement	NOUN
ajssms-1038	11	9	of	of	ADP
ajssms-1038	11	10	public	public	ADJ
ajssms-1038	11	11	funds	fund	NOUN
ajssms-1038	11	12	have	have	AUX
ajssms-1038	11	13	both	both	PRON
ajssms-1038	11	14	been	be	AUX
ajssms-1038	11	15	identified	identify	VERB
ajssms-1038	11	16	as	as	ADP
ajssms-1038	11	17	factors	factor	NOUN
ajssms-1038	11	18	that	that	PRON
ajssms-1038	11	19	impede	impede	VERB
ajssms-1038	11	20	service	service	NOUN
ajssms-1038	11	21	delivery	delivery	NOUN
ajssms-1038	11	22	.	.	PUNCT
ajssms-1038	12	1	this	this	DET
ajssms-1038	12	2	paper	paper	NOUN
ajssms-1038	12	3	suggests	suggest	VERB
ajssms-1038	12	4	that	that	SCONJ
ajssms-1038	12	5	the	the	DET
ajssms-1038	12	6	government	government	NOUN
ajssms-1038	12	7	should	should	AUX
ajssms-1038	12	8	tighten	tighten	VERB
ajssms-1038	12	9	its	its	PRON
ajssms-1038	12	10	internal	internal	ADJ
ajssms-1038	12	11	control	control	NOUN
ajssms-1038	12	12	measures	measure	NOUN
ajssms-1038	12	13	and	and	CCONJ
ajssms-1038	12	14	reinforce	reinforce	VERB
ajssms-1038	12	15	compliance	compliance	NOUN
ajssms-1038	12	16	with	with	ADP
ajssms-1038	12	17	the	the	DET
ajssms-1038	12	18	applicable	applicable	ADJ
ajssms-1038	12	19	laws	law	NOUN
ajssms-1038	12	20	and	and	CCONJ
ajssms-1038	12	21	regulations	regulation	NOUN
ajssms-1038	12	22	.	.	PUNCT
ajssms-1038	13	1	furthermore	furthermore	ADV
ajssms-1038	13	2	,	,	PUNCT
ajssms-1038	13	3	it	it	PRON
ajssms-1038	13	4	suggests	suggest	VERB
ajssms-1038	13	5	that	that	SCONJ
ajssms-1038	13	6	officials	official	NOUN
ajssms-1038	13	7	should	should	AUX
ajssms-1038	13	8	be	be	AUX
ajssms-1038	13	9	held	hold	VERB
ajssms-1038	13	10	liable	liable	ADJ
ajssms-1038	13	11	for	for	ADP
ajssms-1038	13	12	any	any	DET
ajssms-1038	13	13	financial	financial	ADJ
ajssms-1038	13	14	malpractice	malpractice	NOUN
ajssms-1038	13	15	and	and	CCONJ
ajssms-1038	13	16	,	,	PUNCT
ajssms-1038	13	17	therefore	therefore	ADV
ajssms-1038	13	18	,	,	PUNCT
ajssms-1038	13	19	penalties	penalty	NOUN
ajssms-1038	13	20	for	for	ADP
ajssms-1038	13	21	financial	financial	ADJ
ajssms-1038	13	22	misconduct	misconduct	NOUN
ajssms-1038	13	23	should	should	AUX
ajssms-1038	13	24	be	be	AUX
ajssms-1038	13	25	instituted	institute	VERB
ajssms-1038	13	26	against	against	ADP
ajssms-1038	13	27	them	they	PRON
ajssms-1038	13	28	.	.	PUNCT
ajssms-1038	14	1	lastly	lastly	ADV
ajssms-1038	14	2	,	,	PUNCT
ajssms-1038	14	3	government	government	NOUN
ajssms-1038	14	4	should	should	AUX
ajssms-1038	14	5	provide	provide	VERB
ajssms-1038	14	6	comprehensive	comprehensive	ADJ
ajssms-1038	14	7	training	training	NOUN
ajssms-1038	14	8	and	and	CCONJ
ajssms-1038	14	9	awareness	awareness	NOUN
ajssms-1038	14	10	programmes	programme	NOUN
ajssms-1038	14	11	on	on	ADP
ajssms-1038	14	12	financial	financial	ADJ
ajssms-1038	14	13	malpractice	malpractice	NOUN
ajssms-1038	14	14	and	and	CCONJ
ajssms-1038	14	15	financial	financial	ADJ
ajssms-1038	14	16	misconduct	misconduct	NOUN
ajssms-1038	14	17	.	.	PUNCT
ajssms-1038	15	1	keywords	keyword	NOUN
ajssms-1038	15	2	:	:	PUNCT
ajssms-1038	15	3	financial	financial	ADJ
ajssms-1038	15	4	malpractice	malpractice	NOUN
ajssms-1038	15	5	,	,	PUNCT
ajssms-1038	15	6	financial	financial	ADJ
ajssms-1038	15	7	misconduct	misconduct	NOUN
ajssms-1038	15	8	,	,	PUNCT
ajssms-1038	15	9	irregular	irregular	ADJ
ajssms-1038	15	10	expenditure	expenditure	NOUN
ajssms-1038	15	11	,	,	PUNCT
ajssms-1038	15	12	unauthorised	unauthorised	ADJ
ajssms-1038	15	13	expenditure	expenditure	NOUN
ajssms-1038	15	14	,	,	PUNCT
ajssms-1038	15	15	service	service	NOUN
ajssms-1038	15	16	delivery	delivery	NOUN
ajssms-1038	15	17	,	,	PUNCT
ajssms-1038	15	18	corruption	corruption	NOUN
ajssms-1038	15	19	.	.	PUNCT
ajssms-1038	16	1	citation	citation	NOUN
ajssms-1038	16	2	|	|	ADV
ajssms-1038	16	3	wiston	wiston	PROPN
ajssms-1038	16	4	mbhazima	mbhazima	PROPN
ajssms-1038	16	5	baloyi	baloyi	PROPN
ajssms-1038	16	6	;	;	PUNCT
ajssms-1038	16	7	lourens	lourens	PROPN
ajssms-1038	16	8	johannes	johannes	PROPN
ajssms-1038	16	9	erasmus	erasmus	PROPN
ajssms-1038	16	10	beyers	beyers	PROPN
ajssms-1038	16	11	(	(	PUNCT
ajssms-1038	16	12	2019	2019	NUM
ajssms-1038	16	13	)	)	PUNCT
ajssms-1038	16	14	.	.	PUNCT
ajssms-1038	17	1	the	the	DET
ajssms-1038	17	2	impact	impact	NOUN
ajssms-1038	17	3	of	of	ADP
ajssms-1038	17	4	financial	financial	ADJ
ajssms-1038	17	5	malpractice	malpractice	NOUN
ajssms-1038	17	6	on	on	ADP
ajssms-1038	17	7	service	service	NOUN
ajssms-1038	17	8	delivery	delivery	NOUN
ajssms-1038	17	9	:	:	PUNCT
ajssms-1038	17	10	a	a	DET
ajssms-1038	17	11	conceptual	conceptual	ADJ
ajssms-1038	17	12	examination	examination	NOUN
ajssms-1038	17	13	of	of	ADP
ajssms-1038	17	14	literature	literature	NOUN
ajssms-1038	17	15	.	.	PUNCT
ajssms-1038	18	1	asian	asian	ADJ
ajssms-1038	18	2	journal	journal	PROPN
ajssms-1038	18	3	of	of	ADP
ajssms-1038	18	4	social	social	ADJ
ajssms-1038	18	5	sciences	sciences	PROPN
ajssms-1038	18	6	and	and	CCONJ
ajssms-1038	18	7	management	management	NOUN
ajssms-1038	18	8	studies	study	NOUN
ajssms-1038	18	9	,	,	PUNCT
ajssms-1038	18	10	6(2	6(2	NUM
ajssms-1038	18	11	):	):	PUNCT
ajssms-1038	18	12	23	23	NUM
ajssms-1038	18	13	-	-	SYM
ajssms-1038	18	14	29	29	NUM
ajssms-1038	18	15	.	.	PUNCT
ajssms-1038	19	1	history	history	NOUN
ajssms-1038	19	2	:	:	PUNCT
ajssms-1038	19	3	received	receive	VERB
ajssms-1038	19	4	:	:	PUNCT
ajssms-1038	19	5	1	1	NUM
ajssms-1038	19	6	july	july	PROPN
ajssms-1038	19	7	2019	2019	NUM
ajssms-1038	19	8	revised	revise	VERB
ajssms-1038	19	9	:	:	PUNCT
ajssms-1038	19	10	6	6	NUM
ajssms-1038	19	11	august	august	PROPN
ajssms-1038	19	12	2019	2019	NUM
ajssms-1038	19	13	accepted	accept	VERB
ajssms-1038	19	14	:	:	PUNCT
ajssms-1038	19	15	9	9	NUM
ajssms-1038	19	16	september	september	PROPN
ajssms-1038	19	17	2019	2019	NUM
ajssms-1038	19	18	published	publish	VERB
ajssms-1038	19	19	:	:	PUNCT
ajssms-1038	19	20	3	3	NUM
ajssms-1038	19	21	october	october	PROPN
ajssms-1038	19	22	2019	2019	NUM
ajssms-1038	19	23	licensed	license	VERB
ajssms-1038	19	24	:	:	PUNCT
ajssms-1038	19	25	this	this	DET
ajssms-1038	19	26	work	work	NOUN
ajssms-1038	19	27	is	be	AUX
ajssms-1038	19	28	licensed	license	VERB
ajssms-1038	19	29	under	under	ADP
ajssms-1038	19	30	a	a	DET
ajssms-1038	19	31	creative	creative	ADJ
ajssms-1038	19	32	commons	common	NOUN
ajssms-1038	19	33	attribution	attribution	NOUN
ajssms-1038	19	34	3.0	3.0	NUM
ajssms-1038	19	35	license	license	NOUN
ajssms-1038	19	36	publisher	publisher	NOUN
ajssms-1038	19	37	:	:	PUNCT
ajssms-1038	19	38	asian	asian	ADJ
ajssms-1038	19	39	online	online	PROPN
ajssms-1038	19	40	journal	journal	PROPN
ajssms-1038	19	41	publishing	publishing	NOUN
ajssms-1038	19	42	group	group	NOUN
ajssms-1038	19	43	acknowledgement	acknowledgement	NOUN
ajssms-1038	19	44	:	:	PUNCT
ajssms-1038	19	45	both	both	DET
ajssms-1038	19	46	authors	author	NOUN
ajssms-1038	19	47	contributed	contribute	VERB
ajssms-1038	19	48	to	to	ADP
ajssms-1038	19	49	the	the	DET
ajssms-1038	19	50	conception	conception	NOUN
ajssms-1038	19	51	and	and	CCONJ
ajssms-1038	19	52	design	design	NOUN
ajssms-1038	19	53	of	of	ADP
ajssms-1038	19	54	the	the	DET
ajssms-1038	19	55	study	study	NOUN
ajssms-1038	19	56	.	.	PUNCT
ajssms-1038	20	1	funding	funding	NOUN
ajssms-1038	20	2	:	:	PUNCT
ajssms-1038	20	3	this	this	DET
ajssms-1038	20	4	study	study	NOUN
ajssms-1038	20	5	received	receive	VERB
ajssms-1038	20	6	no	no	DET
ajssms-1038	20	7	specific	specific	ADJ
ajssms-1038	20	8	financial	financial	ADJ
ajssms-1038	20	9	support	support	NOUN
ajssms-1038	20	10	.	.	PUNCT
ajssms-1038	21	1	competing	compete	VERB
ajssms-1038	21	2	interests	interest	NOUN
ajssms-1038	21	3	:	:	PUNCT
ajssms-1038	21	4	the	the	DET
ajssms-1038	21	5	authors	author	NOUN
ajssms-1038	21	6	declare	declare	VERB
ajssms-1038	21	7	that	that	SCONJ
ajssms-1038	21	8	they	they	PRON
ajssms-1038	21	9	have	have	VERB
ajssms-1038	21	10	no	no	DET
ajssms-1038	21	11	conflict	conflict	NOUN
ajssms-1038	21	12	of	of	ADP
ajssms-1038	21	13	interests	interest	NOUN
ajssms-1038	21	14	.	.	PUNCT
ajssms-1038	22	1	transparency	transparency	NOUN
ajssms-1038	22	2	:	:	PUNCT
ajssms-1038	22	3	the	the	DET
ajssms-1038	22	4	authors	author	NOUN
ajssms-1038	22	5	confirm	confirm	VERB
ajssms-1038	22	6	that	that	SCONJ
ajssms-1038	22	7	the	the	DET
ajssms-1038	22	8	manuscript	manuscript	NOUN
ajssms-1038	22	9	is	be	AUX
ajssms-1038	22	10	an	an	DET
ajssms-1038	22	11	honest	honest	ADJ
ajssms-1038	22	12	,	,	PUNCT
ajssms-1038	22	13	accurate	accurate	ADJ
ajssms-1038	22	14	,	,	PUNCT
ajssms-1038	22	15	and	and	CCONJ
ajssms-1038	22	16	transparent	transparent	ADJ
ajssms-1038	22	17	account	account	NOUN
ajssms-1038	22	18	of	of	ADP
ajssms-1038	22	19	the	the	DET
ajssms-1038	22	20	study	study	NOUN
ajssms-1038	22	21	was	be	AUX
ajssms-1038	22	22	reported	report	VERB
ajssms-1038	22	23	;	;	PUNCT
ajssms-1038	22	24	that	that	SCONJ
ajssms-1038	22	25	no	no	DET
ajssms-1038	22	26	vital	vital	ADJ
ajssms-1038	22	27	features	feature	NOUN
ajssms-1038	22	28	of	of	ADP
ajssms-1038	22	29	the	the	DET
ajssms-1038	22	30	study	study	NOUN
ajssms-1038	22	31	have	have	AUX
ajssms-1038	22	32	been	be	AUX
ajssms-1038	22	33	omitted	omit	VERB
ajssms-1038	22	34	;	;	PUNCT
ajssms-1038	22	35	and	and	CCONJ
ajssms-1038	22	36	that	that	SCONJ
ajssms-1038	22	37	any	any	DET
ajssms-1038	22	38	discrepancies	discrepancy	NOUN
ajssms-1038	22	39	from	from	ADP
ajssms-1038	22	40	the	the	DET
ajssms-1038	22	41	study	study	NOUN
ajssms-1038	22	42	as	as	SCONJ
ajssms-1038	22	43	planned	plan	VERB
ajssms-1038	22	44	have	have	AUX
ajssms-1038	22	45	been	be	AUX
ajssms-1038	22	46	explained	explain	VERB
ajssms-1038	22	47	.	.	PUNCT
ajssms-1038	23	1	ethical	ethical	ADJ
ajssms-1038	23	2	:	:	PUNCT
ajssms-1038	23	3	this	this	DET
ajssms-1038	23	4	study	study	NOUN
ajssms-1038	23	5	follows	follow	VERB
ajssms-1038	23	6	all	all	DET
ajssms-1038	23	7	ethical	ethical	ADJ
ajssms-1038	23	8	practices	practice	NOUN
ajssms-1038	23	9	during	during	ADP
ajssms-1038	23	10	writing	writing	NOUN
ajssms-1038	23	11	.	.	PUNCT
ajssms-1038	24	1	contents	content	NOUN
ajssms-1038	24	2	1	1	NUM
ajssms-1038	24	3	.	.	PUNCT
ajssms-1038	25	1	introduction	introduction	NOUN
ajssms-1038	25	2	......................................................................................................................................................................................	......................................................................................................................................................................................	PUNCT
ajssms-1038	26	1	24	24	NUM
ajssms-1038	26	2	2	2	NUM
ajssms-1038	26	3	.	.	PUNCT
ajssms-1038	26	4	research	research	NOUN
ajssms-1038	26	5	methods	method	NOUN
ajssms-1038	26	6	............................................................................................................................................................................	............................................................................................................................................................................	PUNCT
ajssms-1038	27	1	25	25	NUM
ajssms-1038	27	2	3	3	NUM
ajssms-1038	27	3	.	.	PUNCT
ajssms-1038	28	1	the	the	DET
ajssms-1038	28	2	nature	nature	NOUN
ajssms-1038	28	3	of	of	ADP
ajssms-1038	28	4	financial	financial	ADJ
ajssms-1038	28	5	malpractice	malpractice	NOUN
ajssms-1038	28	6	and	and	CCONJ
ajssms-1038	28	7	service	service	NOUN
ajssms-1038	28	8	delivery	delivery	NOUN
ajssms-1038	28	9	....................................................................................................	....................................................................................................	PUNCT
ajssms-1038	29	1	25	25	NUM
ajssms-1038	29	2	4	4	NUM
ajssms-1038	29	3	.	.	PUNCT
ajssms-1038	29	4	factors	factor	NOUN
ajssms-1038	29	5	affecting	affect	VERB
ajssms-1038	29	6	financial	financial	ADJ
ajssms-1038	29	7	malpractice	malpractice	NOUN
ajssms-1038	29	8	and	and	CCONJ
ajssms-1038	29	9	service	service	NOUN
ajssms-1038	29	10	delivery	delivery	NOUN
ajssms-1038	29	11	..............................................................................................	..............................................................................................	PUNCT
ajssms-1038	30	1	25	25	NUM
ajssms-1038	30	2	5	5	NUM
ajssms-1038	30	3	.	.	PUNCT
ajssms-1038	30	4	techniques	technique	NOUN
ajssms-1038	30	5	for	for	ADP
ajssms-1038	30	6	enhancing	enhance	VERB
ajssms-1038	30	7	service	service	NOUN
ajssms-1038	30	8	delivery	delivery	NOUN
ajssms-1038	30	9	and	and	CCONJ
ajssms-1038	30	10	inhibiting	inhibit	VERB
ajssms-1038	30	11	financial	financial	ADJ
ajssms-1038	30	12	malpractice	malpractice	NOUN
ajssms-1038	30	13	..........................................................	..........................................................	PUNCT
ajssms-1038	30	14	27	27	NUM
ajssms-1038	30	15	6	6	NUM
ajssms-1038	30	16	.	.	PUNCT
ajssms-1038	31	1	conclusion	conclusion	NOUN
ajssms-1038	31	2	.........................................................................................................................................................................................	.........................................................................................................................................................................................	PUNCT
ajssms-1038	32	1	28	28	NUM
ajssms-1038	32	2	references	reference	NOUN
ajssms-1038	32	3	..............................................................................................................................................................................................	..............................................................................................................................................................................................	PROPN
ajssms-1038	32	4	29	29	NUM
ajssms-1038	32	5	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500.2019.62.23.29&domain=pdf&date_stamp=2017-01-14	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500.2019.62.23.29&domain=pdf&date_stamp=2017-01-14	NOUN
ajssms-1038	32	6	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-1038	32	7	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-1038	32	8	http://www.asianonlinejournals.com/index.php/ajssms/article/view/1038	http://www.asianonlinejournals.com/index.php/ajssms/article/view/1038	PROPN
ajssms-1038	33	1	http://orcid.org/0000-0001-9130-3450	http://orcid.org/0000-0001-9130-3450	PROPN
ajssms-1038	33	2	http://www.asianonlinejournals.com/index.php/ajssms/article/view/1038	http://www.asianonlinejournals.com/index.php/ajssms/article/view/1038	PROPN
ajssms-1038	34	1	http://orcid.org/0000-0001-9130-3450	http://orcid.org/0000-0001-9130-3450	PROPN
ajssms-1038	34	2	http://www.asianonlinejournals.com/index.php/ajssms/article/view/1038	http://www.asianonlinejournals.com/index.php/ajssms/article/view/1038	PROPN
ajssms-1038	35	1	http://orcid.org/0000-0001-9130-3450	http://orcid.org/0000-0001-9130-3450	PROPN
ajssms-1038	35	2	asian	asian	ADJ
ajssms-1038	35	3	journal	journal	NOUN
ajssms-1038	35	4	of	of	ADP
ajssms-1038	35	5	social	social	ADJ
ajssms-1038	35	6	sciences	sciences	PROPN
ajssms-1038	35	7	and	and	CCONJ
ajssms-1038	35	8	management	management	NOUN
ajssms-1038	35	9	studies	study	NOUN
ajssms-1038	35	10	,	,	PUNCT
ajssms-1038	35	11	2019	2019	NUM
ajssms-1038	35	12	,	,	PUNCT
ajssms-1038	35	13	6(2	6(2	NUM
ajssms-1038	35	14	):	):	PUNCT
ajssms-1038	35	15	23	23	NUM
ajssms-1038	35	16	-	-	SYM
ajssms-1038	35	17	29	29	NUM
ajssms-1038	35	18	24	24	NUM
ajssms-1038	35	19	©	©	PROPN
ajssms-1038	35	20	2019	2019	NUM
ajssms-1038	35	21	by	by	ADP
ajssms-1038	35	22	the	the	DET
ajssms-1038	35	23	authors	author	NOUN
ajssms-1038	35	24	;	;	PUNCT
ajssms-1038	35	25	licensee	licensee	PROPN
ajssms-1038	35	26	asian	asian	ADJ
ajssms-1038	35	27	online	online	PROPN
ajssms-1038	35	28	journal	journal	PROPN
ajssms-1038	35	29	publishing	publishing	NOUN
ajssms-1038	35	30	group	group	NOUN
ajssms-1038	35	31	contribution	contribution	NOUN
ajssms-1038	35	32	of	of	ADP
ajssms-1038	35	33	this	this	DET
ajssms-1038	35	34	paper	paper	NOUN
ajssms-1038	35	35	to	to	ADP
ajssms-1038	35	36	the	the	DET
ajssms-1038	35	37	literature	literature	NOUN
ajssms-1038	35	38	the	the	DET
ajssms-1038	35	39	purpose	purpose	NOUN
ajssms-1038	35	40	of	of	ADP
ajssms-1038	35	41	this	this	DET
ajssms-1038	35	42	paper	paper	NOUN
ajssms-1038	35	43	was	be	AUX
ajssms-1038	35	44	to	to	PART
ajssms-1038	35	45	probe	probe	VERB
ajssms-1038	35	46	the	the	DET
ajssms-1038	35	47	impact	impact	NOUN
ajssms-1038	35	48	of	of	ADP
ajssms-1038	35	49	financial	financial	ADJ
ajssms-1038	35	50	malpractice	malpractice	NOUN
ajssms-1038	35	51	by	by	ADP
ajssms-1038	35	52	public	public	ADJ
ajssms-1038	35	53	officials	official	NOUN
ajssms-1038	35	54	as	as	ADP
ajssms-1038	35	55	an	an	DET
ajssms-1038	35	56	impediment	impediment	NOUN
ajssms-1038	35	57	to	to	ADP
ajssms-1038	35	58	service	service	NOUN
ajssms-1038	35	59	delivery	delivery	NOUN
ajssms-1038	35	60	.	.	PUNCT
ajssms-1038	36	1	1	1	X
ajssms-1038	36	2	.	.	X
ajssms-1038	36	3	introduction	introduction	NOUN
ajssms-1038	36	4	the	the	DET
ajssms-1038	36	5	global	global	ADJ
ajssms-1038	36	6	leaders	leader	NOUN
ajssms-1038	36	7	adopted	adopt	VERB
ajssms-1038	36	8	the	the	DET
ajssms-1038	36	9	2030	2030	NUM
ajssms-1038	36	10	agenda	agenda	NOUN
ajssms-1038	36	11	for	for	ADP
ajssms-1038	36	12	sustainable	sustainable	ADJ
ajssms-1038	36	13	development	development	NOUN
ajssms-1038	36	14	to	to	PART
ajssms-1038	36	15	eradicate	eradicate	VERB
ajssms-1038	36	16	poverty	poverty	NOUN
ajssms-1038	36	17	and	and	CCONJ
ajssms-1038	36	18	ensure	ensure	VERB
ajssms-1038	36	19	that	that	SCONJ
ajssms-1038	36	20	all	all	DET
ajssms-1038	36	21	citizens	citizen	NOUN
ajssms-1038	36	22	live	live	VERB
ajssms-1038	36	23	in	in	ADP
ajssms-1038	36	24	harmony	harmony	NOUN
ajssms-1038	36	25	(	(	PUNCT
ajssms-1038	36	26	giamatteo	giamatteo	NOUN
ajssms-1038	36	27	and	and	CCONJ
ajssms-1038	36	28	valdivia	valdivia	PROPN
ajssms-1038	36	29	,	,	PUNCT
ajssms-1038	36	30	2018	2018	NUM
ajssms-1038	36	31	)	)	PUNCT
ajssms-1038	36	32	.	.	PUNCT
ajssms-1038	37	1	the	the	DET
ajssms-1038	37	2	view	view	NOUN
ajssms-1038	37	3	was	be	AUX
ajssms-1038	37	4	to	to	PART
ajssms-1038	37	5	accelerate	accelerate	VERB
ajssms-1038	37	6	service	service	NOUN
ajssms-1038	37	7	delivery	delivery	NOUN
ajssms-1038	37	8	the	the	DET
ajssms-1038	37	9	lack	lack	NOUN
ajssms-1038	37	10	of	of	ADP
ajssms-1038	37	11	which	which	PRON
ajssms-1038	37	12	is	be	AUX
ajssms-1038	37	13	a	a	DET
ajssms-1038	37	14	serious	serious	ADJ
ajssms-1038	37	15	crisis	crisis	NOUN
ajssms-1038	37	16	around	around	ADP
ajssms-1038	37	17	the	the	DET
ajssms-1038	37	18	globe	globe	NOUN
ajssms-1038	37	19	.	.	PUNCT
ajssms-1038	38	1	this	this	DET
ajssms-1038	38	2	predicament	predicament	NOUN
ajssms-1038	38	3	arises	arise	VERB
ajssms-1038	38	4	on	on	ADP
ajssms-1038	38	5	the	the	DET
ajssms-1038	38	6	account	account	NOUN
ajssms-1038	38	7	of	of	ADP
ajssms-1038	38	8	lack	lack	NOUN
ajssms-1038	38	9	of	of	ADP
ajssms-1038	38	10	proper	proper	ADJ
ajssms-1038	38	11	financial	financial	ADJ
ajssms-1038	38	12	management	management	NOUN
ajssms-1038	38	13	expertise	expertise	NOUN
ajssms-1038	38	14	and	and	CCONJ
ajssms-1038	38	15	engagement	engagement	NOUN
ajssms-1038	38	16	into	into	ADP
ajssms-1038	38	17	fraudulent	fraudulent	ADJ
ajssms-1038	38	18	and	and	CCONJ
ajssms-1038	38	19	corrupt	corrupt	ADJ
ajssms-1038	38	20	activities	activity	NOUN
ajssms-1038	38	21	by	by	ADP
ajssms-1038	38	22	public	public	ADJ
ajssms-1038	38	23	officials	official	NOUN
ajssms-1038	38	24	(	(	PUNCT
ajssms-1038	38	25	booranakit	booranakit	PROPN
ajssms-1038	38	26	et	et	PROPN
ajssms-1038	38	27	al	al	PROPN
ajssms-1038	38	28	.	.	PROPN
ajssms-1038	38	29	,	,	PUNCT
ajssms-1038	38	30	2018	2018	NUM
ajssms-1038	38	31	)	)	PUNCT
ajssms-1038	38	32	;	;	PUNCT
ajssms-1038	38	33	(	(	PUNCT
ajssms-1038	38	34	meyer	meyer	PROPN
ajssms-1038	38	35	,	,	PUNCT
ajssms-1038	38	36	2018	2018	NUM
ajssms-1038	38	37	)	)	PUNCT
ajssms-1038	38	38	.	.	PUNCT
ajssms-1038	39	1	hence	hence	ADV
ajssms-1038	39	2	,	,	PUNCT
ajssms-1038	39	3	the	the	DET
ajssms-1038	39	4	effective	effective	ADJ
ajssms-1038	39	5	and	and	CCONJ
ajssms-1038	39	6	efficient	efficient	ADJ
ajssms-1038	39	7	management	management	NOUN
ajssms-1038	39	8	of	of	ADP
ajssms-1038	39	9	public	public	ADJ
ajssms-1038	39	10	finances	finance	NOUN
ajssms-1038	39	11	should	should	AUX
ajssms-1038	39	12	lead	lead	VERB
ajssms-1038	39	13	to	to	ADP
ajssms-1038	39	14	good	good	ADJ
ajssms-1038	39	15	financial	financial	ADJ
ajssms-1038	39	16	governance	governance	NOUN
ajssms-1038	39	17	and	and	CCONJ
ajssms-1038	39	18	reduction	reduction	NOUN
ajssms-1038	39	19	of	of	ADP
ajssms-1038	39	20	financial	financial	ADJ
ajssms-1038	39	21	malpractice	malpractice	NOUN
ajssms-1038	39	22	.	.	PUNCT
ajssms-1038	40	1	this	this	DET
ajssms-1038	40	2	research	research	NOUN
ajssms-1038	40	3	paper	paper	NOUN
ajssms-1038	40	4	intended	intend	VERB
ajssms-1038	40	5	to	to	PART
ajssms-1038	40	6	examine	examine	VERB
ajssms-1038	40	7	the	the	DET
ajssms-1038	40	8	impact	impact	NOUN
ajssms-1038	40	9	of	of	ADP
ajssms-1038	40	10	financial	financial	ADJ
ajssms-1038	40	11	malpractice	malpractice	NOUN
ajssms-1038	40	12	by	by	ADP
ajssms-1038	40	13	public	public	ADJ
ajssms-1038	40	14	officials	official	NOUN
ajssms-1038	40	15	as	as	ADP
ajssms-1038	40	16	an	an	DET
ajssms-1038	40	17	impediment	impediment	NOUN
ajssms-1038	40	18	to	to	ADP
ajssms-1038	40	19	service	service	NOUN
ajssms-1038	40	20	delivery	delivery	NOUN
ajssms-1038	40	21	.	.	PUNCT
ajssms-1038	41	1	there	there	PRON
ajssms-1038	41	2	are	be	VERB
ajssms-1038	41	3	laws	law	NOUN
ajssms-1038	41	4	that	that	PRON
ajssms-1038	41	5	govern	govern	VERB
ajssms-1038	41	6	public	public	ADJ
ajssms-1038	41	7	finances	finance	NOUN
ajssms-1038	41	8	and	and	CCONJ
ajssms-1038	41	9	administration	administration	NOUN
ajssms-1038	41	10	;	;	PUNCT
ajssms-1038	41	11	and	and	CCONJ
ajssms-1038	41	12	public	public	ADJ
ajssms-1038	41	13	officials	official	NOUN
ajssms-1038	41	14	are	be	AUX
ajssms-1038	41	15	obliged	oblige	VERB
ajssms-1038	41	16	to	to	PART
ajssms-1038	41	17	adhere	adhere	VERB
ajssms-1038	41	18	to	to	ADP
ajssms-1038	41	19	them	they	PRON
ajssms-1038	41	20	.	.	PUNCT
ajssms-1038	42	1	however	however	ADV
ajssms-1038	42	2	,	,	PUNCT
ajssms-1038	42	3	in	in	ADP
ajssms-1038	42	4	some	some	DET
ajssms-1038	42	5	instances	instance	NOUN
ajssms-1038	42	6	these	these	PRON
ajssms-1038	42	7	are	be	AUX
ajssms-1038	42	8	disregarded	disregarded	ADJ
ajssms-1038	42	9	.	.	PUNCT
ajssms-1038	43	1	in	in	ADP
ajssms-1038	43	2	most	most	ADJ
ajssms-1038	43	3	cases	case	NOUN
ajssms-1038	43	4	,	,	PUNCT
ajssms-1038	43	5	the	the	DET
ajssms-1038	43	6	examples	example	NOUN
ajssms-1038	43	7	of	of	ADP
ajssms-1038	43	8	financial	financial	ADJ
ajssms-1038	43	9	malpractice	malpractice	NOUN
ajssms-1038	43	10	emanate	emanate	VERB
ajssms-1038	43	11	from	from	ADP
ajssms-1038	43	12	unethical	unethical	ADJ
ajssms-1038	43	13	procurement	procurement	NOUN
ajssms-1038	43	14	practices	practice	NOUN
ajssms-1038	43	15	and	and	CCONJ
ajssms-1038	43	16	non	non	NOUN
ajssms-1038	43	17	-	-	NOUN
ajssms-1038	43	18	compliance	compliance	NOUN
ajssms-1038	43	19	with	with	ADP
ajssms-1038	43	20	applicable	applicable	ADJ
ajssms-1038	43	21	laws	law	NOUN
ajssms-1038	43	22	by	by	ADP
ajssms-1038	43	23	public	public	ADJ
ajssms-1038	43	24	officials	official	NOUN
ajssms-1038	43	25	.	.	PUNCT
ajssms-1038	44	1	according	accord	VERB
ajssms-1038	44	2	to	to	PART
ajssms-1038	44	3	mazibuko	mazibuko	VERB
ajssms-1038	44	4	and	and	CCONJ
ajssms-1038	44	5	fourie	fourie	PROPN
ajssms-1038	44	6	(	(	PUNCT
ajssms-1038	44	7	2017	2017	NUM
ajssms-1038	44	8	)	)	PUNCT
ajssms-1038	44	9	the	the	DET
ajssms-1038	44	10	unethical	unethical	ADJ
ajssms-1038	44	11	supply	supply	NOUN
ajssms-1038	44	12	chain	chain	NOUN
ajssms-1038	44	13	practices	practice	NOUN
ajssms-1038	44	14	arise	arise	VERB
ajssms-1038	44	15	from	from	ADP
ajssms-1038	44	16	“	"	PUNCT
ajssms-1038	44	17	uncompetitive	uncompetitive	ADJ
ajssms-1038	44	18	or	or	CCONJ
ajssms-1038	44	19	unfair	unfair	ADJ
ajssms-1038	44	20	procurement	procurement	NOUN
ajssms-1038	44	21	processes	process	NOUN
ajssms-1038	44	22	,	,	PUNCT
ajssms-1038	44	23	inadequate	inadequate	ADJ
ajssms-1038	44	24	contract	contract	NOUN
ajssms-1038	44	25	management	management	NOUN
ajssms-1038	44	26	,	,	PUNCT
ajssms-1038	44	27	awards	award	NOUN
ajssms-1038	44	28	to	to	PART
ajssms-1038	44	29	close	close	VERB
ajssms-1038	44	30	family	family	NOUN
ajssms-1038	44	31	members	member	NOUN
ajssms-1038	44	32	of	of	ADP
ajssms-1038	44	33	employees	employee	NOUN
ajssms-1038	44	34	,	,	PUNCT
ajssms-1038	44	35	lack	lack	NOUN
ajssms-1038	44	36	of	of	ADP
ajssms-1038	44	37	documentation	documentation	NOUN
ajssms-1038	44	38	to	to	ADP
ajssms-1038	44	39	the	the	DET
ajssms-1038	44	40	awards	award	NOUN
ajssms-1038	44	41	and	and	CCONJ
ajssms-1038	44	42	awards	award	NOUN
ajssms-1038	44	43	to	to	ADP
ajssms-1038	44	44	employees	employee	NOUN
ajssms-1038	44	45	of	of	ADP
ajssms-1038	44	46	government	government	NOUN
ajssms-1038	44	47	institutions	institution	NOUN
ajssms-1038	44	48	”	"	PUNCT
ajssms-1038	44	49	.	.	PUNCT
ajssms-1038	45	1	this	this	DET
ajssms-1038	45	2	situation	situation	NOUN
ajssms-1038	45	3	has	have	AUX
ajssms-1038	45	4	been	be	AUX
ajssms-1038	45	5	declared	declare	VERB
ajssms-1038	45	6	a	a	DET
ajssms-1038	45	7	major	major	ADJ
ajssms-1038	45	8	contributor	contributor	NOUN
ajssms-1038	45	9	to	to	ADP
ajssms-1038	45	10	adverse	adverse	ADJ
ajssms-1038	45	11	audit	audit	NOUN
ajssms-1038	45	12	outcomes	outcome	NOUN
ajssms-1038	45	13	in	in	ADP
ajssms-1038	45	14	the	the	DET
ajssms-1038	45	15	public	public	ADJ
ajssms-1038	45	16	sector	sector	NOUN
ajssms-1038	45	17	(	(	PUNCT
ajssms-1038	45	18	auditor	auditor	NOUN
ajssms-1038	45	19	-	-	PUNCT
ajssms-1038	45	20	general	general	PROPN
ajssms-1038	45	21	south	south	PROPN
ajssms-1038	45	22	africa	africa	PROPN
ajssms-1038	45	23	(	(	PUNCT
ajssms-1038	45	24	agsa	agsa	PROPN
ajssms-1038	45	25	)	)	PUNCT
ajssms-1038	45	26	,	,	PUNCT
ajssms-1038	45	27	2017	2017	NUM
ajssms-1038	45	28	)	)	PUNCT
ajssms-1038	45	29	.	.	PUNCT
ajssms-1038	46	1	furthermore	furthermore	ADV
ajssms-1038	46	2	,	,	PUNCT
ajssms-1038	46	3	it	it	PRON
ajssms-1038	46	4	has	have	AUX
ajssms-1038	46	5	accelerated	accelerate	VERB
ajssms-1038	46	6	the	the	DET
ajssms-1038	46	7	incurring	incurring	NOUN
ajssms-1038	46	8	of	of	ADP
ajssms-1038	46	9	irregular	irregular	ADJ
ajssms-1038	46	10	expenditure	expenditure	NOUN
ajssms-1038	46	11	,	,	PUNCT
ajssms-1038	46	12	unauthorised	unauthorised	ADJ
ajssms-1038	46	13	expenditure	expenditure	NOUN
ajssms-1038	46	14	,	,	PUNCT
ajssms-1038	46	15	corruption	corruption	NOUN
ajssms-1038	46	16	,	,	PUNCT
ajssms-1038	46	17	fraud	fraud	NOUN
ajssms-1038	46	18	and	and	CCONJ
ajssms-1038	46	19	bribery	bribery	NOUN
ajssms-1038	46	20	activities	activity	NOUN
ajssms-1038	46	21	.	.	PUNCT
ajssms-1038	47	1	accordingly	accordingly	ADV
ajssms-1038	47	2	,	,	PUNCT
ajssms-1038	47	3	the	the	DET
ajssms-1038	47	4	research	research	NOUN
ajssms-1038	47	5	enquiry	enquiry	NOUN
ajssms-1038	47	6	that	that	PRON
ajssms-1038	47	7	is	be	AUX
ajssms-1038	47	8	fundamental	fundamental	ADJ
ajssms-1038	47	9	to	to	ADP
ajssms-1038	47	10	this	this	DET
ajssms-1038	47	11	paper	paper	NOUN
ajssms-1038	47	12	is	be	AUX
ajssms-1038	47	13	:	:	PUNCT
ajssms-1038	47	14	how	how	SCONJ
ajssms-1038	47	15	does	do	VERB
ajssms-1038	47	16	financial	financial	ADJ
ajssms-1038	47	17	malpractice	malpractice	NOUN
ajssms-1038	47	18	impact	impact	NOUN
ajssms-1038	47	19	service	service	NOUN
ajssms-1038	47	20	delivery	delivery	NOUN
ajssms-1038	47	21	?	?	PUNCT
ajssms-1038	48	1	given	give	VERB
ajssms-1038	48	2	this	this	DET
ajssms-1038	48	3	research	research	NOUN
ajssms-1038	48	4	enquiry	enquiry	NOUN
ajssms-1038	48	5	,	,	PUNCT
ajssms-1038	48	6	the	the	DET
ajssms-1038	48	7	objective	objective	NOUN
ajssms-1038	48	8	of	of	ADP
ajssms-1038	48	9	this	this	DET
ajssms-1038	48	10	research	research	NOUN
ajssms-1038	48	11	paper	paper	NOUN
ajssms-1038	48	12	was	be	AUX
ajssms-1038	48	13	to	to	PART
ajssms-1038	48	14	examine	examine	VERB
ajssms-1038	48	15	the	the	DET
ajssms-1038	48	16	impact	impact	NOUN
ajssms-1038	48	17	of	of	ADP
ajssms-1038	48	18	financial	financial	ADJ
ajssms-1038	48	19	malpractice	malpractice	NOUN
ajssms-1038	48	20	on	on	ADP
ajssms-1038	48	21	service	service	NOUN
ajssms-1038	48	22	delivery	delivery	NOUN
ajssms-1038	48	23	.	.	PUNCT
ajssms-1038	49	1	the	the	DET
ajssms-1038	49	2	paper	paper	NOUN
ajssms-1038	49	3	suggests	suggest	VERB
ajssms-1038	49	4	that	that	SCONJ
ajssms-1038	49	5	officials	official	NOUN
ajssms-1038	49	6	should	should	AUX
ajssms-1038	49	7	be	be	AUX
ajssms-1038	49	8	held	hold	VERB
ajssms-1038	49	9	liable	liable	ADJ
ajssms-1038	49	10	for	for	ADP
ajssms-1038	49	11	any	any	DET
ajssms-1038	49	12	financial	financial	ADJ
ajssms-1038	49	13	malpractice	malpractice	NOUN
ajssms-1038	49	14	and	and	CCONJ
ajssms-1038	49	15	,	,	PUNCT
ajssms-1038	49	16	therefore	therefore	ADV
ajssms-1038	49	17	,	,	PUNCT
ajssms-1038	49	18	penalties	penalty	NOUN
ajssms-1038	49	19	for	for	ADP
ajssms-1038	49	20	financial	financial	ADJ
ajssms-1038	49	21	misconduct	misconduct	NOUN
ajssms-1038	49	22	should	should	AUX
ajssms-1038	49	23	be	be	AUX
ajssms-1038	49	24	instituted	institute	VERB
ajssms-1038	49	25	against	against	ADP
ajssms-1038	49	26	them	they	PRON
ajssms-1038	49	27	.	.	PUNCT
ajssms-1038	50	1	furthermore	furthermore	ADV
ajssms-1038	50	2	,	,	PUNCT
ajssms-1038	50	3	leadership	leadership	NOUN
ajssms-1038	50	4	in	in	ADP
ajssms-1038	50	5	the	the	DET
ajssms-1038	50	6	public	public	ADJ
ajssms-1038	50	7	sector	sector	NOUN
ajssms-1038	50	8	should	should	AUX
ajssms-1038	50	9	foster	foster	VERB
ajssms-1038	50	10	the	the	DET
ajssms-1038	50	11	compliance	compliance	NOUN
ajssms-1038	50	12	with	with	ADP
ajssms-1038	50	13	applicable	applicable	ADJ
ajssms-1038	50	14	policies	policy	NOUN
ajssms-1038	50	15	and	and	CCONJ
ajssms-1038	50	16	procedures	procedure	NOUN
ajssms-1038	50	17	.	.	PUNCT
ajssms-1038	51	1	hence	hence	ADV
ajssms-1038	51	2	,	,	PUNCT
ajssms-1038	51	3	improved	improved	ADJ
ajssms-1038	51	4	service	service	NOUN
ajssms-1038	51	5	delivery	delivery	NOUN
ajssms-1038	51	6	and	and	CCONJ
ajssms-1038	51	7	sound	sound	ADJ
ajssms-1038	51	8	financial	financial	ADJ
ajssms-1038	51	9	management	management	NOUN
ajssms-1038	51	10	are	be	AUX
ajssms-1038	51	11	both	both	CCONJ
ajssms-1038	51	12	the	the	DET
ajssms-1038	51	13	cornerstone	cornerstone	NOUN
ajssms-1038	51	14	of	of	ADP
ajssms-1038	51	15	the	the	DET
ajssms-1038	51	16	public	public	ADJ
ajssms-1038	51	17	service	service	NOUN
ajssms-1038	51	18	.	.	PUNCT
ajssms-1038	52	1	this	this	DET
ajssms-1038	52	2	research	research	NOUN
ajssms-1038	52	3	paper	paper	NOUN
ajssms-1038	52	4	is	be	AUX
ajssms-1038	52	5	significant	significant	ADJ
ajssms-1038	52	6	in	in	ADP
ajssms-1038	52	7	the	the	DET
ajssms-1038	52	8	republic	republic	NOUN
ajssms-1038	52	9	of	of	ADP
ajssms-1038	52	10	south	south	PROPN
ajssms-1038	52	11	africa	africa	PROPN
ajssms-1038	52	12	,	,	PUNCT
ajssms-1038	52	13	the	the	DET
ajssms-1038	52	14	african	african	ADJ
ajssms-1038	52	15	continent	continent	NOUN
ajssms-1038	52	16	and	and	CCONJ
ajssms-1038	52	17	the	the	DET
ajssms-1038	52	18	world	world	NOUN
ajssms-1038	52	19	at	at	ADP
ajssms-1038	52	20	large	large	ADJ
ajssms-1038	52	21	,	,	PUNCT
ajssms-1038	52	22	in	in	SCONJ
ajssms-1038	52	23	that	that	SCONJ
ajssms-1038	52	24	it	it	PRON
ajssms-1038	52	25	suggests	suggest	VERB
ajssms-1038	52	26	the	the	DET
ajssms-1038	52	27	strategies	strategy	NOUN
ajssms-1038	52	28	or	or	CCONJ
ajssms-1038	52	29	techniques	technique	NOUN
ajssms-1038	52	30	that	that	PRON
ajssms-1038	52	31	public	public	ADJ
ajssms-1038	52	32	officials	official	NOUN
ajssms-1038	52	33	could	could	AUX
ajssms-1038	52	34	apply	apply	VERB
ajssms-1038	52	35	to	to	PART
ajssms-1038	52	36	eliminate	eliminate	VERB
ajssms-1038	52	37	the	the	DET
ajssms-1038	52	38	occurrence	occurrence	NOUN
ajssms-1038	52	39	of	of	ADP
ajssms-1038	52	40	financial	financial	ADJ
ajssms-1038	52	41	malpractice	malpractice	NOUN
ajssms-1038	52	42	and	and	CCONJ
ajssms-1038	52	43	thus	thus	ADV
ajssms-1038	52	44	enhance	enhance	VERB
ajssms-1038	52	45	service	service	NOUN
ajssms-1038	52	46	delivery	delivery	NOUN
ajssms-1038	52	47	to	to	ADP
ajssms-1038	52	48	the	the	DET
ajssms-1038	52	49	citizens	citizen	NOUN
ajssms-1038	52	50	.	.	PUNCT
ajssms-1038	53	1	further	far	ADV
ajssms-1038	53	2	,	,	PUNCT
ajssms-1038	53	3	the	the	DET
ajssms-1038	53	4	policy	policy	NOUN
ajssms-1038	53	5	makers	maker	NOUN
ajssms-1038	53	6	in	in	ADP
ajssms-1038	53	7	government	government	NOUN
ajssms-1038	53	8	could	could	AUX
ajssms-1038	53	9	employ	employ	VERB
ajssms-1038	53	10	the	the	DET
ajssms-1038	53	11	suggestions	suggestion	NOUN
ajssms-1038	53	12	of	of	ADP
ajssms-1038	53	13	this	this	DET
ajssms-1038	53	14	paper	paper	NOUN
ajssms-1038	53	15	to	to	PART
ajssms-1038	53	16	develop	develop	VERB
ajssms-1038	53	17	the	the	DET
ajssms-1038	53	18	prescripts	prescript	NOUN
ajssms-1038	53	19	that	that	PRON
ajssms-1038	53	20	would	would	AUX
ajssms-1038	53	21	provide	provide	VERB
ajssms-1038	53	22	more	more	ADJ
ajssms-1038	53	23	oversight	oversight	NOUN
ajssms-1038	53	24	into	into	ADP
ajssms-1038	53	25	the	the	DET
ajssms-1038	53	26	persistent	persistent	ADJ
ajssms-1038	53	27	financial	financial	ADJ
ajssms-1038	53	28	malpractice	malpractice	NOUN
ajssms-1038	53	29	which	which	PRON
ajssms-1038	53	30	has	have	VERB
ajssms-1038	53	31	an	an	DET
ajssms-1038	53	32	adverse	adverse	ADJ
ajssms-1038	53	33	impact	impact	NOUN
ajssms-1038	53	34	on	on	ADP
ajssms-1038	53	35	service	service	NOUN
ajssms-1038	53	36	delivery	delivery	NOUN
ajssms-1038	53	37	.	.	PUNCT
ajssms-1038	54	1	this	this	DET
ajssms-1038	54	2	research	research	NOUN
ajssms-1038	54	3	paper	paper	NOUN
ajssms-1038	54	4	is	be	AUX
ajssms-1038	54	5	motivated	motivate	VERB
ajssms-1038	54	6	by	by	ADP
ajssms-1038	54	7	the	the	DET
ajssms-1038	54	8	significant	significant	ADJ
ajssms-1038	54	9	practical	practical	ADJ
ajssms-1038	54	10	challenges	challenge	NOUN
ajssms-1038	54	11	(	(	PUNCT
ajssms-1038	54	12	e.g.	e.g.	ADV
ajssms-1038	54	13	shortage	shortage	NOUN
ajssms-1038	54	14	of	of	ADP
ajssms-1038	54	15	water	water	NOUN
ajssms-1038	54	16	,	,	PUNCT
ajssms-1038	54	17	shelter	shelter	NOUN
ajssms-1038	54	18	and	and	CCONJ
ajssms-1038	54	19	sanitation	sanitation	NOUN
ajssms-1038	54	20	)	)	PUNCT
ajssms-1038	54	21	,	,	PUNCT
ajssms-1038	54	22	that	that	PRON
ajssms-1038	54	23	are	be	AUX
ajssms-1038	54	24	encountered	encounter	VERB
ajssms-1038	54	25	on	on	ADP
ajssms-1038	54	26	a	a	DET
ajssms-1038	54	27	daily	daily	ADJ
ajssms-1038	54	28	basis	basis	NOUN
ajssms-1038	54	29	by	by	ADP
ajssms-1038	54	30	the	the	DET
ajssms-1038	54	31	society	society	NOUN
ajssms-1038	54	32	at	at	ADP
ajssms-1038	54	33	large	large	ADJ
ajssms-1038	54	34	.	.	PUNCT
ajssms-1038	55	1	for	for	ADP
ajssms-1038	55	2	example	example	NOUN
ajssms-1038	55	3	,	,	PUNCT
ajssms-1038	55	4	the	the	DET
ajssms-1038	55	5	pervasive	pervasive	ADJ
ajssms-1038	55	6	service	service	NOUN
ajssms-1038	55	7	delivery	delivery	NOUN
ajssms-1038	55	8	protests	protest	NOUN
ajssms-1038	55	9	are	be	AUX
ajssms-1038	55	10	evident	evident	ADJ
ajssms-1038	55	11	in	in	ADP
ajssms-1038	55	12	most	most	ADJ
ajssms-1038	55	13	of	of	ADP
ajssms-1038	55	14	the	the	DET
ajssms-1038	55	15	countries	country	NOUN
ajssms-1038	55	16	around	around	ADP
ajssms-1038	55	17	the	the	DET
ajssms-1038	55	18	globe	globe	NOUN
ajssms-1038	55	19	,	,	PUNCT
ajssms-1038	55	20	including	include	VERB
ajssms-1038	55	21	the	the	DET
ajssms-1038	55	22	republic	republic	NOUN
ajssms-1038	55	23	of	of	ADP
ajssms-1038	55	24	south	south	PROPN
ajssms-1038	55	25	africa	africa	PROPN
ajssms-1038	55	26	.	.	PUNCT
ajssms-1038	56	1	consequently	consequently	ADV
ajssms-1038	56	2	,	,	PUNCT
ajssms-1038	56	3	politics	politic	NOUN
ajssms-1038	56	4	plays	play	VERB
ajssms-1038	56	5	a	a	DET
ajssms-1038	56	6	pivotal	pivotal	ADJ
ajssms-1038	56	7	role	role	NOUN
ajssms-1038	56	8	in	in	ADP
ajssms-1038	56	9	the	the	DET
ajssms-1038	56	10	public	public	ADJ
ajssms-1038	56	11	service	service	NOUN
ajssms-1038	56	12	.	.	PUNCT
ajssms-1038	57	1	public	public	ADJ
ajssms-1038	57	2	officials	official	NOUN
ajssms-1038	57	3	continuously	continuously	ADV
ajssms-1038	57	4	engage	engage	VERB
ajssms-1038	57	5	in	in	ADP
ajssms-1038	57	6	political	political	ADJ
ajssms-1038	57	7	activities	activity	NOUN
ajssms-1038	57	8	.	.	PUNCT
ajssms-1038	58	1	this	this	PRON
ajssms-1038	58	2	often	often	ADV
ajssms-1038	58	3	leads	lead	VERB
ajssms-1038	58	4	to	to	ADP
ajssms-1038	58	5	service	service	NOUN
ajssms-1038	58	6	delivery	delivery	NOUN
ajssms-1038	58	7	being	be	AUX
ajssms-1038	58	8	compromised	compromise	VERB
ajssms-1038	58	9	.	.	PUNCT
ajssms-1038	59	1	kasum	kasum	NOUN
ajssms-1038	59	2	(	(	PUNCT
ajssms-1038	59	3	2009	2009	NUM
ajssms-1038	59	4	)	)	PUNCT
ajssms-1038	59	5	advocates	advocate	VERB
ajssms-1038	59	6	that	that	SCONJ
ajssms-1038	59	7	“	"	PUNCT
ajssms-1038	59	8	the	the	DET
ajssms-1038	59	9	rate	rate	NOUN
ajssms-1038	59	10	at	at	ADP
ajssms-1038	59	11	which	which	PRON
ajssms-1038	59	12	public	public	ADJ
ajssms-1038	59	13	office	office	NOUN
ajssms-1038	59	14	holder	holder	NOUN
ajssms-1038	59	15	in	in	ADP
ajssms-1038	59	16	developing	develop	VERB
ajssms-1038	59	17	economies	economy	NOUN
ajssms-1038	59	18	perpetrate	perpetrate	VERB
ajssms-1038	59	19	financial	financial	ADJ
ajssms-1038	59	20	malpractice	malpractice	NOUN
ajssms-1038	59	21	is	be	AUX
ajssms-1038	59	22	dangerously	dangerously	ADV
ajssms-1038	59	23	alarming	alarming	ADJ
ajssms-1038	59	24	”	"	PUNCT
ajssms-1038	59	25	.	.	PUNCT
ajssms-1038	60	1	it	it	PRON
ajssms-1038	60	2	is	be	AUX
ajssms-1038	60	3	evident	evident	ADJ
ajssms-1038	60	4	that	that	SCONJ
ajssms-1038	60	5	there	there	PRON
ajssms-1038	60	6	is	be	VERB
ajssms-1038	60	7	a	a	DET
ajssms-1038	60	8	consistent	consistent	ADJ
ajssms-1038	60	9	failure	failure	NOUN
ajssms-1038	60	10	in	in	ADP
ajssms-1038	60	11	the	the	DET
ajssms-1038	60	12	ability	ability	NOUN
ajssms-1038	60	13	of	of	ADP
ajssms-1038	60	14	public	public	ADJ
ajssms-1038	60	15	service	service	NOUN
ajssms-1038	60	16	to	to	PART
ajssms-1038	60	17	comply	comply	VERB
ajssms-1038	60	18	with	with	ADP
ajssms-1038	60	19	and	and	CCONJ
ajssms-1038	60	20	implement	implement	VERB
ajssms-1038	60	21	public	public	ADJ
ajssms-1038	60	22	service	service	NOUN
ajssms-1038	60	23	policies	policy	NOUN
ajssms-1038	60	24	effectively	effectively	ADV
ajssms-1038	60	25	and	and	CCONJ
ajssms-1038	60	26	efficiently	efficiently	ADV
ajssms-1038	60	27	(	(	PUNCT
ajssms-1038	60	28	department	department	NOUN
ajssms-1038	60	29	of	of	ADP
ajssms-1038	60	30	public	public	ADJ
ajssms-1038	60	31	service	service	NOUN
ajssms-1038	60	32	and	and	CCONJ
ajssms-1038	60	33	administration	administration	NOUN
ajssms-1038	60	34	(	(	PUNCT
ajssms-1038	60	35	dpsa)-rsa	dpsa)-rsa	PROPN
ajssms-1038	60	36	,	,	PUNCT
ajssms-1038	60	37	2018	2018	NUM
ajssms-1038	60	38	)	)	PUNCT
ajssms-1038	60	39	.	.	PUNCT
ajssms-1038	61	1	therefore	therefore	ADV
ajssms-1038	61	2	,	,	PUNCT
ajssms-1038	61	3	given	give	VERB
ajssms-1038	61	4	the	the	DET
ajssms-1038	61	5	current	current	ADJ
ajssms-1038	61	6	situation	situation	NOUN
ajssms-1038	61	7	,	,	PUNCT
ajssms-1038	61	8	a	a	DET
ajssms-1038	61	9	rapid	rapid	ADJ
ajssms-1038	61	10	intervention	intervention	NOUN
ajssms-1038	61	11	and	and	CCONJ
ajssms-1038	61	12	remedy	remedy	NOUN
ajssms-1038	61	13	by	by	ADP
ajssms-1038	61	14	public	public	ADJ
ajssms-1038	61	15	service	service	NOUN
ajssms-1038	61	16	is	be	AUX
ajssms-1038	61	17	required	require	VERB
ajssms-1038	61	18	.	.	PUNCT
ajssms-1038	62	1	although	although	SCONJ
ajssms-1038	62	2	,	,	PUNCT
ajssms-1038	62	3	several	several	ADJ
ajssms-1038	62	4	studies	study	NOUN
ajssms-1038	62	5	have	have	AUX
ajssms-1038	62	6	focused	focus	VERB
ajssms-1038	62	7	on	on	ADP
ajssms-1038	62	8	service	service	NOUN
ajssms-1038	62	9	delivery	delivery	NOUN
ajssms-1038	62	10	,	,	PUNCT
ajssms-1038	62	11	this	this	DET
ajssms-1038	62	12	research	research	NOUN
ajssms-1038	62	13	paper	paper	NOUN
ajssms-1038	62	14	embarks	embark	NOUN
ajssms-1038	62	15	on	on	ADP
ajssms-1038	62	16	a	a	DET
ajssms-1038	62	17	conceptual	conceptual	ADJ
ajssms-1038	62	18	examination	examination	NOUN
ajssms-1038	62	19	of	of	ADP
ajssms-1038	62	20	the	the	DET
ajssms-1038	62	21	literature	literature	NOUN
ajssms-1038	62	22	relating	relate	VERB
ajssms-1038	62	23	to	to	ADP
ajssms-1038	62	24	financial	financial	ADJ
ajssms-1038	62	25	malpractice	malpractice	NOUN
ajssms-1038	62	26	and	and	CCONJ
ajssms-1038	62	27	its	its	PRON
ajssms-1038	62	28	potential	potential	ADJ
ajssms-1038	62	29	references	reference	NOUN
ajssms-1038	62	30	to	to	ADP
ajssms-1038	62	31	service	service	NOUN
ajssms-1038	62	32	delivery	delivery	NOUN
ajssms-1038	62	33	.	.	PUNCT
ajssms-1038	63	1	succinctly	succinctly	ADV
ajssms-1038	63	2	,	,	PUNCT
ajssms-1038	63	3	it	it	PRON
ajssms-1038	63	4	intended	intend	VERB
ajssms-1038	63	5	to	to	PART
ajssms-1038	63	6	examine	examine	VERB
ajssms-1038	63	7	how	how	SCONJ
ajssms-1038	63	8	financial	financial	ADJ
ajssms-1038	63	9	malpractice	malpractice	NOUN
ajssms-1038	63	10	might	might	AUX
ajssms-1038	63	11	impact	impact	VERB
ajssms-1038	63	12	service	service	NOUN
ajssms-1038	63	13	delivery	delivery	NOUN
ajssms-1038	63	14	,	,	PUNCT
ajssms-1038	63	15	with	with	ADP
ajssms-1038	63	16	the	the	DET
ajssms-1038	63	17	view	view	NOUN
ajssms-1038	63	18	of	of	ADP
ajssms-1038	63	19	alleviating	alleviate	VERB
ajssms-1038	63	20	poverty	poverty	NOUN
ajssms-1038	63	21	and	and	CCONJ
ajssms-1038	63	22	social	social	ADJ
ajssms-1038	63	23	distress	distress	NOUN
ajssms-1038	63	24	among	among	ADP
ajssms-1038	63	25	the	the	DET
ajssms-1038	63	26	citizens	citizen	NOUN
ajssms-1038	63	27	.	.	PUNCT
ajssms-1038	64	1	for	for	ADP
ajssms-1038	64	2	the	the	DET
ajssms-1038	64	3	purpose	purpose	NOUN
ajssms-1038	64	4	of	of	ADP
ajssms-1038	64	5	this	this	DET
ajssms-1038	64	6	paper	paper	NOUN
ajssms-1038	64	7	,	,	PUNCT
ajssms-1038	64	8	the	the	DET
ajssms-1038	64	9	concepts	concept	NOUN
ajssms-1038	64	10	of	of	ADP
ajssms-1038	64	11	public	public	ADJ
ajssms-1038	64	12	sector	sector	NOUN
ajssms-1038	64	13	and	and	CCONJ
ajssms-1038	64	14	public	public	ADJ
ajssms-1038	64	15	service	service	NOUN
ajssms-1038	64	16	are	be	AUX
ajssms-1038	64	17	used	use	VERB
ajssms-1038	64	18	interchangeably	interchangeably	ADV
ajssms-1038	64	19	.	.	PUNCT
ajssms-1038	65	1	this	this	DET
ajssms-1038	65	2	research	research	NOUN
ajssms-1038	65	3	paper	paper	NOUN
ajssms-1038	65	4	is	be	AUX
ajssms-1038	65	5	structured	structure	VERB
ajssms-1038	65	6	as	as	SCONJ
ajssms-1038	65	7	follows	follow	VERB
ajssms-1038	65	8	:	:	PUNCT
ajssms-1038	65	9	the	the	DET
ajssms-1038	65	10	next	next	ADJ
ajssms-1038	65	11	section	section	NOUN
ajssms-1038	65	12	illustrates	illustrate	VERB
ajssms-1038	65	13	the	the	DET
ajssms-1038	65	14	research	research	NOUN
ajssms-1038	65	15	methods	method	NOUN
ajssms-1038	65	16	.	.	PUNCT
ajssms-1038	66	1	it	it	PRON
ajssms-1038	66	2	is	be	AUX
ajssms-1038	66	3	followed	follow	VERB
ajssms-1038	66	4	by	by	ADP
ajssms-1038	66	5	a	a	DET
ajssms-1038	66	6	discussion	discussion	NOUN
ajssms-1038	66	7	of	of	ADP
ajssms-1038	66	8	the	the	DET
ajssms-1038	66	9	nature	nature	NOUN
ajssms-1038	66	10	of	of	ADP
ajssms-1038	66	11	financial	financial	ADJ
ajssms-1038	66	12	malpractice	malpractice	NOUN
ajssms-1038	66	13	and	and	CCONJ
ajssms-1038	66	14	service	service	NOUN
ajssms-1038	66	15	delivery	delivery	NOUN
ajssms-1038	66	16	.	.	PUNCT
ajssms-1038	67	1	the	the	DET
ajssms-1038	67	2	next	next	ADJ
ajssms-1038	67	3	section	section	NOUN
ajssms-1038	67	4	is	be	AUX
ajssms-1038	67	5	the	the	DET
ajssms-1038	67	6	examination	examination	NOUN
ajssms-1038	67	7	of	of	ADP
ajssms-1038	67	8	the	the	DET
ajssms-1038	67	9	factors	factor	NOUN
ajssms-1038	67	10	that	that	PRON
ajssms-1038	67	11	are	be	AUX
ajssms-1038	67	12	associated	associate	VERB
ajssms-1038	67	13	with	with	ADP
ajssms-1038	67	14	financial	financial	ADJ
ajssms-1038	67	15	malpractice	malpractice	NOUN
ajssms-1038	67	16	and	and	CCONJ
ajssms-1038	67	17	service	service	NOUN
ajssms-1038	67	18	delivery	delivery	NOUN
ajssms-1038	67	19	.	.	PUNCT
ajssms-1038	68	1	techniques	technique	NOUN
ajssms-1038	68	2	for	for	ADP
ajssms-1038	68	3	enhancing	enhance	VERB
ajssms-1038	68	4	service	service	NOUN
ajssms-1038	68	5	delivery	delivery	NOUN
ajssms-1038	68	6	and	and	CCONJ
ajssms-1038	68	7	inhibiting	inhibit	VERB
ajssms-1038	68	8	financial	financial	ADJ
ajssms-1038	68	9	malpractice	malpractice	NOUN
ajssms-1038	68	10	are	be	AUX
ajssms-1038	68	11	also	also	ADV
ajssms-1038	68	12	discussed	discuss	VERB
ajssms-1038	68	13	;	;	PUNCT
ajssms-1038	68	14	and	and	CCONJ
ajssms-1038	68	15	lastly	lastly	ADV
ajssms-1038	68	16	,	,	PUNCT
ajssms-1038	68	17	the	the	DET
ajssms-1038	68	18	research	research	NOUN
ajssms-1038	68	19	paper	paper	NOUN
ajssms-1038	68	20	culminates	culminate	VERB
ajssms-1038	68	21	with	with	ADP
ajssms-1038	68	22	conclusions	conclusion	NOUN
ajssms-1038	68	23	.	.	PUNCT
ajssms-1038	69	1	table-1	table-1	PRON
ajssms-1038	69	2	.	.	PUNCT
ajssms-1038	70	1	different	different	ADJ
ajssms-1038	70	2	approaches	approach	NOUN
ajssms-1038	70	3	and	and	CCONJ
ajssms-1038	70	4	methods	method	NOUN
ajssms-1038	70	5	used	use	VERB
ajssms-1038	70	6	to	to	PART
ajssms-1038	70	7	probe	probe	VERB
ajssms-1038	70	8	the	the	DET
ajssms-1038	70	9	impact	impact	NOUN
ajssms-1038	70	10	of	of	ADP
ajssms-1038	70	11	service	service	NOUN
ajssms-1038	70	12	delivery	delivery	NOUN
ajssms-1038	70	13	.	.	PUNCT
ajssms-1038	71	1	author	author	NOUN
ajssms-1038	71	2	approach	approach	NOUN
ajssms-1038	71	3	findings	finding	NOUN
ajssms-1038	71	4	akpan	akpan	NOUN
ajssms-1038	71	5	(	(	PUNCT
ajssms-1038	71	6	2019	2019	NUM
ajssms-1038	71	7	)	)	PUNCT
ajssms-1038	71	8	a	a	DET
ajssms-1038	71	9	quantitative	quantitative	ADJ
ajssms-1038	71	10	using	use	VERB
ajssms-1038	71	11	survey	survey	NOUN
ajssms-1038	71	12	design	design	NOUN
ajssms-1038	71	13	was	be	AUX
ajssms-1038	71	14	utilised	utilise	VERB
ajssms-1038	71	15	to	to	PART
ajssms-1038	71	16	investigate	investigate	VERB
ajssms-1038	71	17	the	the	DET
ajssms-1038	71	18	harnessing	harnessing	NOUN
ajssms-1038	71	19	of	of	ADP
ajssms-1038	71	20	egovernance	egovernance	NOUN
ajssms-1038	71	21	for	for	ADP
ajssms-1038	71	22	enhanced	enhanced	ADJ
ajssms-1038	71	23	public	public	ADJ
ajssms-1038	71	24	service	service	NOUN
ajssms-1038	71	25	delivery	delivery	NOUN
ajssms-1038	71	26	in	in	ADP
ajssms-1038	71	27	nigeria	nigeria	PROPN
ajssms-1038	71	28	the	the	DET
ajssms-1038	71	29	implementation	implementation	NOUN
ajssms-1038	71	30	of	of	ADP
ajssms-1038	71	31	e	e	NOUN
ajssms-1038	71	32	-	-	NOUN
ajssms-1038	71	33	governance	governance	NOUN
ajssms-1038	71	34	would	would	AUX
ajssms-1038	71	35	ensure	ensure	VERB
ajssms-1038	71	36	enhanced	enhanced	ADJ
ajssms-1038	71	37	efficiency	efficiency	NOUN
ajssms-1038	71	38	in	in	ADP
ajssms-1038	71	39	performing	perform	VERB
ajssms-1038	71	40	the	the	DET
ajssms-1038	71	41	administration	administration	NOUN
ajssms-1038	71	42	in	in	ADP
ajssms-1038	71	43	the	the	DET
ajssms-1038	71	44	public	public	ADJ
ajssms-1038	71	45	sector	sector	NOUN
ajssms-1038	71	46	mfuru	mfuru	PROPN
ajssms-1038	71	47	et	et	PROPN
ajssms-1038	71	48	al	al	PROPN
ajssms-1038	71	49	.	.	PROPN
ajssms-1038	72	1	(	(	PUNCT
ajssms-1038	72	2	2018	2018	NUM
ajssms-1038	72	3	)	)	PUNCT
ajssms-1038	72	4	a	a	DET
ajssms-1038	72	5	mixed	mixed	ADJ
ajssms-1038	72	6	methods	method	NOUN
ajssms-1038	72	7	approach	approach	NOUN
ajssms-1038	72	8	was	be	AUX
ajssms-1038	72	9	used	use	VERB
ajssms-1038	72	10	to	to	PART
ajssms-1038	72	11	explore	explore	VERB
ajssms-1038	72	12	the	the	DET
ajssms-1038	72	13	impact	impact	NOUN
ajssms-1038	72	14	of	of	ADP
ajssms-1038	72	15	political	political	ADJ
ajssms-1038	72	16	interference	interference	NOUN
ajssms-1038	72	17	in	in	ADP
ajssms-1038	72	18	public	public	ADJ
ajssms-1038	72	19	administration	administration	NOUN
ajssms-1038	72	20	the	the	DET
ajssms-1038	72	21	major	major	ADJ
ajssms-1038	72	22	findings	finding	NOUN
ajssms-1038	72	23	of	of	ADP
ajssms-1038	72	24	this	this	DET
ajssms-1038	72	25	study	study	NOUN
ajssms-1038	72	26	reveals	reveal	VERB
ajssms-1038	72	27	that	that	SCONJ
ajssms-1038	72	28	public	public	ADJ
ajssms-1038	72	29	officials	official	NOUN
ajssms-1038	72	30	are	be	AUX
ajssms-1038	72	31	unable	unable	ADJ
ajssms-1038	72	32	to	to	PART
ajssms-1038	72	33	carry	carry	VERB
ajssms-1038	72	34	their	their	PRON
ajssms-1038	72	35	mandates	mandate	NOUN
ajssms-1038	72	36	effectively	effectively	ADV
ajssms-1038	72	37	due	due	ADJ
ajssms-1038	72	38	to	to	ADP
ajssms-1038	72	39	political	political	ADJ
ajssms-1038	72	40	interferences	interference	NOUN
ajssms-1038	72	41	dzomira	dzomira	NOUN
ajssms-1038	72	42	(	(	PUNCT
ajssms-1038	72	43	2017	2017	NUM
ajssms-1038	72	44	)	)	PUNCT
ajssms-1038	72	45	a	a	DET
ajssms-1038	72	46	qualitative	qualitative	ADJ
ajssms-1038	72	47	approach	approach	NOUN
ajssms-1038	72	48	using	use	VERB
ajssms-1038	72	49	interpretative	interpretative	ADJ
ajssms-1038	72	50	approach	approach	NOUN
ajssms-1038	72	51	was	be	AUX
ajssms-1038	72	52	applied	apply	VERB
ajssms-1038	72	53	to	to	PART
ajssms-1038	72	54	probe	probe	VERB
ajssms-1038	72	55	financial	financial	ADJ
ajssms-1038	72	56	accountability	accountability	NOUN
ajssms-1038	72	57	and	and	CCONJ
ajssms-1038	72	58	governance	governance	NOUN
ajssms-1038	72	59	in	in	ADP
ajssms-1038	72	60	an	an	DET
ajssms-1038	72	61	emerging	emerge	VERB
ajssms-1038	72	62	economy	economy	NOUN
ajssms-1038	72	63	the	the	DET
ajssms-1038	72	64	results	result	NOUN
ajssms-1038	72	65	suggests	suggest	VERB
ajssms-1038	72	66	that	that	SCONJ
ajssms-1038	72	67	south	south	ADJ
ajssms-1038	72	68	african	african	ADJ
ajssms-1038	72	69	public	public	ADJ
ajssms-1038	72	70	financial	financial	ADJ
ajssms-1038	72	71	governance	governance	NOUN
ajssms-1038	72	72	should	should	AUX
ajssms-1038	72	73	put	put	VERB
ajssms-1038	72	74	measures	measure	NOUN
ajssms-1038	72	75	to	to	PART
ajssms-1038	72	76	erode	erode	VERB
ajssms-1038	72	77	the	the	DET
ajssms-1038	72	78	occurrence	occurrence	NOUN
ajssms-1038	72	79	of	of	ADP
ajssms-1038	72	80	irregular	irregular	ADJ
ajssms-1038	72	81	,	,	PUNCT
ajssms-1038	72	82	fruitless	fruitless	ADJ
ajssms-1038	72	83	and	and	CCONJ
ajssms-1038	72	84	wasteful	wasteful	ADJ
ajssms-1038	72	85	and	and	CCONJ
ajssms-1038	72	86	unauthorised	unauthorised	ADJ
ajssms-1038	72	87	expenditure	expenditure	NOUN
ajssms-1038	72	88	sibanda	sibanda	NOUN
ajssms-1038	72	89	(	(	PUNCT
ajssms-1038	72	90	2017	2017	NUM
ajssms-1038	72	91	)	)	PUNCT
ajssms-1038	72	92	a	a	DET
ajssms-1038	72	93	conceptual	conceptual	ADJ
ajssms-1038	72	94	examination	examination	NOUN
ajssms-1038	72	95	of	of	ADP
ajssms-1038	72	96	literature	literature	NOUN
ajssms-1038	72	97	was	be	AUX
ajssms-1038	72	98	employed	employ	VERB
ajssms-1038	72	99	to	to	PART
ajssms-1038	72	100	investigate	investigate	VERB
ajssms-1038	72	101	the	the	DET
ajssms-1038	72	102	control	control	NOUN
ajssms-1038	72	103	,	,	PUNCT
ajssms-1038	72	104	ethics	ethic	NOUN
ajssms-1038	72	105	and	and	CCONJ
ajssms-1038	72	106	accountability	accountability	NOUN
ajssms-1038	72	107	in	in	ADP
ajssms-1038	72	108	the	the	DET
ajssms-1038	72	109	financial	financial	ADJ
ajssms-1038	72	110	management	management	NOUN
ajssms-1038	72	111	performance	performance	NOUN
ajssms-1038	72	112	of	of	ADP
ajssms-1038	72	113	municipalities	municipality	NOUN
ajssms-1038	72	114	in	in	ADP
ajssms-1038	72	115	the	the	DET
ajssms-1038	72	116	eastern	eastern	ADJ
ajssms-1038	72	117	cape	cape	NOUN
ajssms-1038	72	118	the	the	DET
ajssms-1038	72	119	results	result	NOUN
ajssms-1038	72	120	proposed	propose	VERB
ajssms-1038	72	121	that	that	SCONJ
ajssms-1038	72	122	public	public	ADJ
ajssms-1038	72	123	finance	finance	NOUN
ajssms-1038	72	124	should	should	AUX
ajssms-1038	72	125	be	be	AUX
ajssms-1038	72	126	conceptualised	conceptualise	VERB
ajssms-1038	72	127	to	to	PART
ajssms-1038	72	128	embrace	embrace	VERB
ajssms-1038	72	129	ethics	ethic	NOUN
ajssms-1038	72	130	and	and	CCONJ
ajssms-1038	72	131	accountability	accountability	NOUN
ajssms-1038	72	132	in	in	ADP
ajssms-1038	72	133	the	the	DET
ajssms-1038	72	134	public	public	ADJ
ajssms-1038	72	135	sector	sector	NOUN
ajssms-1038	72	136	asian	asian	PROPN
ajssms-1038	72	137	journal	journal	NOUN
ajssms-1038	72	138	of	of	ADP
ajssms-1038	72	139	social	social	ADJ
ajssms-1038	72	140	sciences	sciences	PROPN
ajssms-1038	72	141	and	and	CCONJ
ajssms-1038	72	142	management	management	NOUN
ajssms-1038	72	143	studies	study	NOUN
ajssms-1038	72	144	,	,	PUNCT
ajssms-1038	72	145	2019	2019	NUM
ajssms-1038	72	146	,	,	PUNCT
ajssms-1038	72	147	6(2	6(2	NUM
ajssms-1038	72	148	):	):	PUNCT
ajssms-1038	72	149	23	23	NUM
ajssms-1038	72	150	-	-	SYM
ajssms-1038	72	151	29	29	NUM
ajssms-1038	72	152	25	25	NUM
ajssms-1038	72	153	©	©	PROPN
ajssms-1038	72	154	2019	2019	NUM
ajssms-1038	72	155	by	by	ADP
ajssms-1038	72	156	the	the	DET
ajssms-1038	72	157	authors	author	NOUN
ajssms-1038	72	158	;	;	PUNCT
ajssms-1038	72	159	licensee	licensee	PROPN
ajssms-1038	72	160	asian	asian	ADJ
ajssms-1038	72	161	online	online	PROPN
ajssms-1038	72	162	journal	journal	PROPN
ajssms-1038	72	163	publishing	publishing	NOUN
ajssms-1038	72	164	group	group	NOUN
ajssms-1038	72	165	2	2	NUM
ajssms-1038	72	166	.	.	PUNCT
ajssms-1038	72	167	research	research	NOUN
ajssms-1038	72	168	methods	method	NOUN
ajssms-1038	72	169	the	the	DET
ajssms-1038	72	170	methodological	methodological	ADJ
ajssms-1038	72	171	approach	approach	NOUN
ajssms-1038	72	172	employed	employ	VERB
ajssms-1038	72	173	in	in	ADP
ajssms-1038	72	174	this	this	DET
ajssms-1038	72	175	paper	paper	NOUN
ajssms-1038	72	176	was	be	AUX
ajssms-1038	72	177	the	the	DET
ajssms-1038	72	178	conceptual	conceptual	ADJ
ajssms-1038	72	179	examination	examination	NOUN
ajssms-1038	72	180	of	of	ADP
ajssms-1038	72	181	existing	exist	VERB
ajssms-1038	72	182	literature	literature	NOUN
ajssms-1038	72	183	that	that	PRON
ajssms-1038	72	184	ends	end	VERB
ajssms-1038	72	185	with	with	ADP
ajssms-1038	72	186	proposed	propose	VERB
ajssms-1038	72	187	strategies	strategy	NOUN
ajssms-1038	72	188	or	or	CCONJ
ajssms-1038	72	189	techniques	technique	NOUN
ajssms-1038	72	190	that	that	PRON
ajssms-1038	72	191	could	could	AUX
ajssms-1038	72	192	be	be	AUX
ajssms-1038	72	193	implemented	implement	VERB
ajssms-1038	72	194	to	to	PART
ajssms-1038	72	195	reduce	reduce	VERB
ajssms-1038	72	196	financial	financial	ADJ
ajssms-1038	72	197	malpractice	malpractice	NOUN
ajssms-1038	72	198	in	in	ADP
ajssms-1038	72	199	the	the	DET
ajssms-1038	72	200	public	public	ADJ
ajssms-1038	72	201	sector	sector	NOUN
ajssms-1038	72	202	,	,	PUNCT
ajssms-1038	72	203	and	and	CCONJ
ajssms-1038	72	204	thus	thus	ADV
ajssms-1038	72	205	,	,	PUNCT
ajssms-1038	72	206	enhance	enhance	VERB
ajssms-1038	72	207	service	service	NOUN
ajssms-1038	72	208	delivery	delivery	NOUN
ajssms-1038	72	209	.	.	PUNCT
ajssms-1038	73	1	different	different	ADJ
ajssms-1038	73	2	approaches	approach	NOUN
ajssms-1038	73	3	and	and	CCONJ
ajssms-1038	73	4	methods	method	NOUN
ajssms-1038	73	5	were	be	AUX
ajssms-1038	73	6	utilised	utilise	VERB
ajssms-1038	73	7	to	to	PART
ajssms-1038	73	8	probe	probe	VERB
ajssms-1038	73	9	the	the	DET
ajssms-1038	73	10	impact	impact	NOUN
ajssms-1038	73	11	of	of	ADP
ajssms-1038	73	12	service	service	NOUN
ajssms-1038	73	13	delivery	delivery	NOUN
ajssms-1038	73	14	on	on	ADP
ajssms-1038	73	15	society	society	NOUN
ajssms-1038	73	16	.	.	PUNCT
ajssms-1038	74	1	several	several	ADJ
ajssms-1038	74	2	studies	study	NOUN
ajssms-1038	74	3	focused	focus	VERB
ajssms-1038	74	4	on	on	ADP
ajssms-1038	74	5	the	the	DET
ajssms-1038	74	6	empirical	empirical	ADJ
ajssms-1038	74	7	researches	research	NOUN
ajssms-1038	74	8	where	where	SCONJ
ajssms-1038	74	9	in	in	ADP
ajssms-1038	74	10	-	-	PUNCT
ajssms-1038	74	11	depth	depth	NOUN
ajssms-1038	74	12	interviews	interview	NOUN
ajssms-1038	74	13	and	and	CCONJ
ajssms-1038	74	14	selfadministered	selfadministered	ADJ
ajssms-1038	74	15	researches	research	NOUN
ajssms-1038	74	16	were	be	AUX
ajssms-1038	74	17	done	do	VERB
ajssms-1038	74	18	by	by	ADP
ajssms-1038	74	19	various	various	ADJ
ajssms-1038	74	20	scholars	scholar	NOUN
ajssms-1038	74	21	to	to	PART
ajssms-1038	74	22	investigate	investigate	VERB
ajssms-1038	74	23	service	service	NOUN
ajssms-1038	74	24	delivery	delivery	NOUN
ajssms-1038	74	25	.	.	PUNCT
ajssms-1038	75	1	in	in	ADP
ajssms-1038	75	2	addition	addition	NOUN
ajssms-1038	75	3	,	,	PUNCT
ajssms-1038	75	4	conceptual	conceptual	ADJ
ajssms-1038	75	5	studies	study	NOUN
ajssms-1038	75	6	were	be	AUX
ajssms-1038	75	7	conducted	conduct	VERB
ajssms-1038	75	8	to	to	PART
ajssms-1038	75	9	probe	probe	VERB
ajssms-1038	75	10	the	the	DET
ajssms-1038	75	11	subject	subject	NOUN
ajssms-1038	75	12	of	of	ADP
ajssms-1038	75	13	service	service	NOUN
ajssms-1038	75	14	delivery	delivery	NOUN
ajssms-1038	75	15	and	and	CCONJ
ajssms-1038	75	16	accountability	accountability	NOUN
ajssms-1038	75	17	(	(	PUNCT
ajssms-1038	75	18	jashari	jashari	ADJ
ajssms-1038	75	19	and	and	CCONJ
ajssms-1038	75	20	pepaj	pepaj	NOUN
ajssms-1038	75	21	,	,	PUNCT
ajssms-1038	75	22	2018	2018	NUM
ajssms-1038	75	23	)	)	PUNCT
ajssms-1038	75	24	;	;	PUNCT
ajssms-1038	75	25	(	(	PUNCT
ajssms-1038	75	26	mazibuko	mazibuko	NOUN
ajssms-1038	75	27	and	and	CCONJ
ajssms-1038	75	28	fourie	fourie	PROPN
ajssms-1038	75	29	,	,	PUNCT
ajssms-1038	75	30	2017	2017	NUM
ajssms-1038	75	31	)	)	PUNCT
ajssms-1038	75	32	service	service	NOUN
ajssms-1038	75	33	delivery	delivery	NOUN
ajssms-1038	75	34	and	and	CCONJ
ajssms-1038	75	35	financial	financial	ADJ
ajssms-1038	75	36	accountability	accountability	NOUN
ajssms-1038	75	37	(	(	PUNCT
ajssms-1038	75	38	sibanda	sibanda	NOUN
ajssms-1038	75	39	,	,	PUNCT
ajssms-1038	75	40	2017	2017	NUM
ajssms-1038	75	41	)	)	PUNCT
ajssms-1038	75	42	;	;	PUNCT
ajssms-1038	75	43	(	(	PUNCT
ajssms-1038	75	44	ngwakwe	ngwakwe	NOUN
ajssms-1038	75	45	,	,	PUNCT
ajssms-1038	75	46	2012	2012	NUM
ajssms-1038	75	47	)	)	PUNCT
ajssms-1038	75	48	.	.	PUNCT
ajssms-1038	76	1	as	as	SCONJ
ajssms-1038	76	2	highlighted	highlight	VERB
ajssms-1038	76	3	above	above	ADV
ajssms-1038	76	4	,	,	PUNCT
ajssms-1038	76	5	different	different	ADJ
ajssms-1038	76	6	approaches	approach	NOUN
ajssms-1038	76	7	and	and	CCONJ
ajssms-1038	76	8	methods	method	NOUN
ajssms-1038	76	9	were	be	AUX
ajssms-1038	76	10	used	use	VERB
ajssms-1038	76	11	to	to	PART
ajssms-1038	76	12	investigate	investigate	VERB
ajssms-1038	76	13	the	the	DET
ajssms-1038	76	14	impact	impact	NOUN
ajssms-1038	76	15	on	on	ADP
ajssms-1038	76	16	service	service	NOUN
ajssms-1038	76	17	delivery	delivery	NOUN
ajssms-1038	76	18	.	.	PUNCT
ajssms-1038	77	1	some	some	PRON
ajssms-1038	77	2	of	of	ADP
ajssms-1038	77	3	these	these	DET
ajssms-1038	77	4	approaches	approach	NOUN
ajssms-1038	77	5	are	be	AUX
ajssms-1038	77	6	outlined	outline	VERB
ajssms-1038	77	7	table	table	NOUN
ajssms-1038	77	8	1	1	NUM
ajssms-1038	77	9	.	.	NOUN
ajssms-1038	78	1	3	3	X
ajssms-1038	78	2	.	.	X
ajssms-1038	79	1	the	the	DET
ajssms-1038	79	2	nature	nature	NOUN
ajssms-1038	79	3	of	of	ADP
ajssms-1038	79	4	financial	financial	ADJ
ajssms-1038	79	5	malpractice	malpractice	NOUN
ajssms-1038	79	6	and	and	CCONJ
ajssms-1038	79	7	service	service	NOUN
ajssms-1038	79	8	delivery	delivery	NOUN
ajssms-1038	79	9	there	there	PRON
ajssms-1038	79	10	is	be	VERB
ajssms-1038	79	11	an	an	DET
ajssms-1038	79	12	emerging	emerge	VERB
ajssms-1038	79	13	trend	trend	NOUN
ajssms-1038	79	14	of	of	ADP
ajssms-1038	79	15	government	government	NOUN
ajssms-1038	79	16	departments	department	NOUN
ajssms-1038	79	17	failing	fail	VERB
ajssms-1038	79	18	to	to	PART
ajssms-1038	79	19	manage	manage	VERB
ajssms-1038	79	20	their	their	PRON
ajssms-1038	79	21	finances	finance	NOUN
ajssms-1038	79	22	properly	properly	ADV
ajssms-1038	79	23	(	(	PUNCT
ajssms-1038	79	24	agsa	agsa	ADJ
ajssms-1038	79	25	,	,	PUNCT
ajssms-1038	79	26	2017	2017	NUM
ajssms-1038	79	27	)	)	PUNCT
ajssms-1038	79	28	.	.	PUNCT
ajssms-1038	80	1	financial	financial	ADJ
ajssms-1038	80	2	malpractice	malpractice	NOUN
ajssms-1038	80	3	is	be	AUX
ajssms-1038	80	4	rooted	root	VERB
ajssms-1038	80	5	in	in	ADP
ajssms-1038	80	6	the	the	DET
ajssms-1038	80	7	manifestations	manifestation	NOUN
ajssms-1038	80	8	of	of	ADP
ajssms-1038	80	9	fraud	fraud	NOUN
ajssms-1038	80	10	,	,	PUNCT
ajssms-1038	80	11	corruption	corruption	NOUN
ajssms-1038	80	12	and	and	CCONJ
ajssms-1038	80	13	bribery	bribery	NOUN
ajssms-1038	80	14	activities	activity	NOUN
ajssms-1038	80	15	in	in	ADP
ajssms-1038	80	16	the	the	DET
ajssms-1038	80	17	public	public	ADJ
ajssms-1038	80	18	sector	sector	NOUN
ajssms-1038	80	19	which	which	PRON
ajssms-1038	80	20	are	be	AUX
ajssms-1038	80	21	universally	universally	ADV
ajssms-1038	80	22	rampant	rampant	ADJ
ajssms-1038	80	23	(	(	PUNCT
ajssms-1038	80	24	kasum	kasum	NOUN
ajssms-1038	80	25	,	,	PUNCT
ajssms-1038	80	26	2009	2009	NUM
ajssms-1038	80	27	)	)	PUNCT
ajssms-1038	80	28	.	.	PUNCT
ajssms-1038	81	1	in	in	ADP
ajssms-1038	81	2	addition	addition	NOUN
ajssms-1038	81	3	,	,	PUNCT
ajssms-1038	81	4	it	it	PRON
ajssms-1038	81	5	focuses	focus	VERB
ajssms-1038	81	6	on	on	ADP
ajssms-1038	81	7	the	the	DET
ajssms-1038	81	8	phenomenon	phenomenon	NOUN
ajssms-1038	81	9	of	of	ADP
ajssms-1038	81	10	fruitless	fruitless	ADJ
ajssms-1038	81	11	and	and	CCONJ
ajssms-1038	81	12	wasteful	wasteful	ADJ
ajssms-1038	81	13	,	,	PUNCT
ajssms-1038	81	14	irregular	irregular	ADJ
ajssms-1038	81	15	and	and	CCONJ
ajssms-1038	81	16	unauthorised	unauthorised	ADJ
ajssms-1038	81	17	expenditure	expenditure	NOUN
ajssms-1038	81	18	proliferating	proliferate	VERB
ajssms-1038	81	19	on	on	ADP
ajssms-1038	81	20	a	a	DET
ajssms-1038	81	21	daily	daily	ADJ
ajssms-1038	81	22	basis	basis	NOUN
ajssms-1038	81	23	.	.	PUNCT
ajssms-1038	82	1	in	in	ADP
ajssms-1038	82	2	the	the	DET
ajssms-1038	82	3	context	context	NOUN
ajssms-1038	82	4	of	of	ADP
ajssms-1038	82	5	this	this	DET
ajssms-1038	82	6	paper	paper	NOUN
ajssms-1038	82	7	,	,	PUNCT
ajssms-1038	82	8	financial	financial	ADJ
ajssms-1038	82	9	malpractice	malpractice	NOUN
ajssms-1038	82	10	refers	refer	VERB
ajssms-1038	82	11	to	to	ADP
ajssms-1038	82	12	reckless	reckless	ADJ
ajssms-1038	82	13	financial	financial	ADJ
ajssms-1038	82	14	activities	activity	NOUN
ajssms-1038	82	15	committed	commit	VERB
ajssms-1038	82	16	by	by	ADP
ajssms-1038	82	17	public	public	ADJ
ajssms-1038	82	18	officials	official	NOUN
ajssms-1038	82	19	that	that	PRON
ajssms-1038	82	20	obstruct	obstruct	VERB
ajssms-1038	82	21	the	the	DET
ajssms-1038	82	22	enhancement	enhancement	NOUN
ajssms-1038	82	23	of	of	ADP
ajssms-1038	82	24	service	service	NOUN
ajssms-1038	82	25	delivery	delivery	NOUN
ajssms-1038	82	26	to	to	ADP
ajssms-1038	82	27	the	the	DET
ajssms-1038	82	28	citizens	citizen	NOUN
ajssms-1038	82	29	.	.	PUNCT
ajssms-1038	83	1	financial	financial	ADJ
ajssms-1038	83	2	malpractice	malpractice	NOUN
ajssms-1038	83	3	is	be	AUX
ajssms-1038	83	4	viewed	view	VERB
ajssms-1038	83	5	as	as	ADP
ajssms-1038	83	6	being	be	AUX
ajssms-1038	83	7	a	a	DET
ajssms-1038	83	8	fundamental	fundamental	ADJ
ajssms-1038	83	9	impediment	impediment	NOUN
ajssms-1038	83	10	to	to	ADP
ajssms-1038	83	11	service	service	NOUN
ajssms-1038	83	12	delivery	delivery	NOUN
ajssms-1038	83	13	.	.	PUNCT
ajssms-1038	84	1	therefore	therefore	ADV
ajssms-1038	84	2	,	,	PUNCT
ajssms-1038	84	3	this	this	DET
ajssms-1038	84	4	research	research	NOUN
ajssms-1038	84	5	paper	paper	NOUN
ajssms-1038	84	6	has	have	AUX
ajssms-1038	84	7	intended	intend	VERB
ajssms-1038	84	8	to	to	PART
ajssms-1038	84	9	examine	examine	VERB
ajssms-1038	84	10	the	the	DET
ajssms-1038	84	11	impact	impact	NOUN
ajssms-1038	84	12	of	of	ADP
ajssms-1038	84	13	financial	financial	ADJ
ajssms-1038	84	14	malpractice	malpractice	NOUN
ajssms-1038	84	15	by	by	ADP
ajssms-1038	84	16	those	those	DET
ajssms-1038	84	17	public	public	ADJ
ajssms-1038	84	18	officials	official	NOUN
ajssms-1038	84	19	as	as	ADP
ajssms-1038	84	20	factor	factor	NOUN
ajssms-1038	84	21	which	which	PRON
ajssms-1038	84	22	is	be	AUX
ajssms-1038	84	23	crucial	crucial	ADJ
ajssms-1038	84	24	to	to	ADP
ajssms-1038	84	25	the	the	DET
ajssms-1038	84	26	provision	provision	NOUN
ajssms-1038	84	27	of	of	ADP
ajssms-1038	84	28	enhanced	enhanced	ADJ
ajssms-1038	84	29	service	service	NOUN
ajssms-1038	84	30	delivery	delivery	NOUN
ajssms-1038	84	31	.	.	PUNCT
ajssms-1038	85	1	according	accord	VERB
ajssms-1038	85	2	to	to	ADP
ajssms-1038	85	3	naidoo	naidoo	PROPN
ajssms-1038	85	4	(	(	PUNCT
ajssms-1038	85	5	2012	2012	NUM
ajssms-1038	85	6	)	)	PUNCT
ajssms-1038	85	7	service	service	NOUN
ajssms-1038	85	8	delivery	delivery	NOUN
ajssms-1038	85	9	refers	refer	VERB
ajssms-1038	85	10	to	to	ADP
ajssms-1038	85	11	“	"	PUNCT
ajssms-1038	85	12	the	the	DET
ajssms-1038	85	13	implementation	implementation	NOUN
ajssms-1038	85	14	of	of	ADP
ajssms-1038	85	15	public	public	ADJ
ajssms-1038	85	16	policies	policy	NOUN
ajssms-1038	85	17	aimed	aim	VERB
ajssms-1038	85	18	at	at	ADP
ajssms-1038	85	19	providing	provide	VERB
ajssms-1038	85	20	services	service	NOUN
ajssms-1038	85	21	to	to	ADP
ajssms-1038	85	22	the	the	DET
ajssms-1038	85	23	citizens	citizen	NOUN
ajssms-1038	85	24	”	"	PUNCT
ajssms-1038	85	25	.	.	PUNCT
ajssms-1038	86	1	akpan	akpan	PROPN
ajssms-1038	86	2	(	(	PUNCT
ajssms-1038	86	3	2019	2019	NUM
ajssms-1038	86	4	)	)	PUNCT
ajssms-1038	86	5	defines	define	VERB
ajssms-1038	86	6	service	service	NOUN
ajssms-1038	86	7	delivery	delivery	NOUN
ajssms-1038	86	8	as	as	ADP
ajssms-1038	86	9	the	the	DET
ajssms-1038	86	10	“	"	PUNCT
ajssms-1038	86	11	provision	provision	NOUN
ajssms-1038	86	12	of	of	ADP
ajssms-1038	86	13	goods	good	NOUN
ajssms-1038	86	14	which	which	PRON
ajssms-1038	86	15	are	be	AUX
ajssms-1038	86	16	tangible	tangible	ADJ
ajssms-1038	86	17	,	,	PUNCT
ajssms-1038	86	18	and	and	CCONJ
ajssms-1038	86	19	services	service	NOUN
ajssms-1038	86	20	which	which	PRON
ajssms-1038	86	21	are	be	AUX
ajssms-1038	86	22	intangible	intangible	ADJ
ajssms-1038	86	23	to	to	ADP
ajssms-1038	86	24	the	the	DET
ajssms-1038	86	25	public	public	NOUN
ajssms-1038	86	26	”	"	PUNCT
ajssms-1038	86	27	.	.	PUNCT
ajssms-1038	87	1	therefore	therefore	ADV
ajssms-1038	87	2	,	,	PUNCT
ajssms-1038	87	3	in	in	ADP
ajssms-1038	87	4	this	this	DET
ajssms-1038	87	5	paper	paper	NOUN
ajssms-1038	87	6	,	,	PUNCT
ajssms-1038	87	7	service	service	NOUN
ajssms-1038	87	8	delivery	delivery	NOUN
ajssms-1038	87	9	refers	refer	VERB
ajssms-1038	87	10	to	to	ADP
ajssms-1038	87	11	the	the	DET
ajssms-1038	87	12	provision	provision	NOUN
ajssms-1038	87	13	of	of	ADP
ajssms-1038	87	14	integrated	integrated	ADJ
ajssms-1038	87	15	and	and	CCONJ
ajssms-1038	87	16	better	well	ADJ
ajssms-1038	87	17	services	service	NOUN
ajssms-1038	87	18	to	to	ADP
ajssms-1038	87	19	the	the	DET
ajssms-1038	87	20	citizens	citizen	NOUN
ajssms-1038	87	21	of	of	ADP
ajssms-1038	87	22	the	the	DET
ajssms-1038	87	23	country	country	NOUN
ajssms-1038	87	24	.	.	PUNCT
ajssms-1038	88	1	the	the	DET
ajssms-1038	88	2	concepts	concept	NOUN
ajssms-1038	88	3	of	of	ADP
ajssms-1038	88	4	financial	financial	ADJ
ajssms-1038	88	5	malpractice	malpractice	NOUN
ajssms-1038	88	6	and	and	CCONJ
ajssms-1038	88	7	service	service	NOUN
ajssms-1038	88	8	delivery	delivery	NOUN
ajssms-1038	88	9	are	be	AUX
ajssms-1038	88	10	irreconcilable	irreconcilable	ADJ
ajssms-1038	88	11	because	because	SCONJ
ajssms-1038	88	12	the	the	DET
ajssms-1038	88	13	manifestation	manifestation	NOUN
ajssms-1038	88	14	of	of	ADP
ajssms-1038	88	15	financial	financial	ADJ
ajssms-1038	88	16	malpractice	malpractice	NOUN
ajssms-1038	88	17	in	in	ADP
ajssms-1038	88	18	the	the	DET
ajssms-1038	88	19	public	public	ADJ
ajssms-1038	88	20	sector	sector	NOUN
ajssms-1038	88	21	impedes	impede	VERB
ajssms-1038	88	22	the	the	DET
ajssms-1038	88	23	delivery	delivery	NOUN
ajssms-1038	88	24	of	of	ADP
ajssms-1038	88	25	services	service	NOUN
ajssms-1038	88	26	to	to	ADP
ajssms-1038	88	27	the	the	DET
ajssms-1038	88	28	citizens	citizen	NOUN
ajssms-1038	88	29	.	.	PUNCT
ajssms-1038	89	1	in	in	ADP
ajssms-1038	89	2	other	other	ADJ
ajssms-1038	89	3	words	word	NOUN
ajssms-1038	89	4	,	,	PUNCT
ajssms-1038	89	5	the	the	DET
ajssms-1038	89	6	two	two	NUM
ajssms-1038	89	7	concepts	concept	NOUN
ajssms-1038	89	8	are	be	AUX
ajssms-1038	89	9	pointing	point	VERB
ajssms-1038	89	10	in	in	ADP
ajssms-1038	89	11	different	different	ADJ
ajssms-1038	89	12	directions	direction	NOUN
ajssms-1038	89	13	,	,	PUNCT
ajssms-1038	89	14	that	that	ADV
ajssms-1038	89	15	is	is	ADV
ajssms-1038	89	16	,	,	PUNCT
ajssms-1038	89	17	they	they	PRON
ajssms-1038	89	18	are	be	AUX
ajssms-1038	89	19	two	two	NUM
ajssms-1038	89	20	variables	variable	NOUN
ajssms-1038	89	21	which	which	PRON
ajssms-1038	89	22	oppose	oppose	VERB
ajssms-1038	89	23	each	each	DET
ajssms-1038	89	24	other	other	ADJ
ajssms-1038	89	25	.	.	PUNCT
ajssms-1038	90	1	however	however	ADV
ajssms-1038	90	2	,	,	PUNCT
ajssms-1038	90	3	public	public	ADJ
ajssms-1038	90	4	officials	official	NOUN
ajssms-1038	90	5	persist	persist	VERB
ajssms-1038	90	6	in	in	ADP
ajssms-1038	90	7	committing	commit	VERB
ajssms-1038	90	8	financial	financial	ADJ
ajssms-1038	90	9	malpractice	malpractice	NOUN
ajssms-1038	90	10	,	,	PUNCT
ajssms-1038	90	11	incurring	incur	VERB
ajssms-1038	90	12	irregular	irregular	ADJ
ajssms-1038	90	13	,	,	PUNCT
ajssms-1038	90	14	fruitless	fruitless	ADJ
ajssms-1038	90	15	and	and	CCONJ
ajssms-1038	90	16	wasteful	wasteful	ADJ
ajssms-1038	90	17	expenditure	expenditure	NOUN
ajssms-1038	90	18	(	(	PUNCT
ajssms-1038	90	19	dzomira	dzomira	NOUN
ajssms-1038	90	20	,	,	PUNCT
ajssms-1038	90	21	2016	2016	NUM
ajssms-1038	90	22	)	)	PUNCT
ajssms-1038	90	23	.	.	PUNCT
ajssms-1038	91	1	this	this	DET
ajssms-1038	91	2	persistent	persistent	ADJ
ajssms-1038	91	3	irregular	irregular	ADJ
ajssms-1038	91	4	conduct	conduct	NOUN
ajssms-1038	91	5	has	have	AUX
ajssms-1038	91	6	been	be	AUX
ajssms-1038	91	7	escalating	escalate	VERB
ajssms-1038	91	8	as	as	ADP
ajssms-1038	91	9	a	a	DET
ajssms-1038	91	10	result	result	NOUN
ajssms-1038	91	11	of	of	ADP
ajssms-1038	91	12	“	"	PUNCT
ajssms-1038	91	13	failure	failure	NOUN
ajssms-1038	91	14	by	by	ADP
ajssms-1038	91	15	management	management	NOUN
ajssms-1038	91	16	to	to	PART
ajssms-1038	91	17	take	take	VERB
ajssms-1038	91	18	effective	effective	ADJ
ajssms-1038	91	19	and	and	CCONJ
ajssms-1038	91	20	appropriate	appropriate	ADJ
ajssms-1038	91	21	disciplinary	disciplinary	ADJ
ajssms-1038	91	22	steps	step	NOUN
ajssms-1038	91	23	against	against	ADP
ajssms-1038	91	24	officials	official	NOUN
ajssms-1038	91	25	who	who	PRON
ajssms-1038	91	26	made	make	VERB
ajssms-1038	91	27	or	or	CCONJ
ajssms-1038	91	28	permitted	permit	VERB
ajssms-1038	91	29	unauthorised	unauthorised	ADJ
ajssms-1038	91	30	,	,	PUNCT
ajssms-1038	91	31	irregular	irregular	ADJ
ajssms-1038	91	32	or	or	CCONJ
ajssms-1038	91	33	fruitless	fruitless	ADJ
ajssms-1038	91	34	and	and	CCONJ
ajssms-1038	91	35	wasteful	wasteful	ADJ
ajssms-1038	91	36	expenditure	expenditure	NOUN
ajssms-1038	91	37	”	"	PUNCT
ajssms-1038	91	38	(	(	PUNCT
ajssms-1038	91	39	phago	phago	PROPN
ajssms-1038	91	40	,	,	PUNCT
ajssms-1038	91	41	2015	2015	NUM
ajssms-1038	91	42	)	)	PUNCT
ajssms-1038	91	43	.	.	PUNCT
ajssms-1038	92	1	sustainable	sustainable	ADJ
ajssms-1038	92	2	service	service	NOUN
ajssms-1038	92	3	delivery	delivery	NOUN
ajssms-1038	92	4	has	have	AUX
ajssms-1038	92	5	been	be	AUX
ajssms-1038	92	6	a	a	DET
ajssms-1038	92	7	hurdle	hurdle	NOUN
ajssms-1038	92	8	in	in	ADP
ajssms-1038	92	9	the	the	DET
ajssms-1038	92	10	world	world	NOUN
ajssms-1038	92	11	at	at	ADP
ajssms-1038	92	12	large	large	ADJ
ajssms-1038	92	13	(	(	PUNCT
ajssms-1038	92	14	giamatteo	giamatteo	NOUN
ajssms-1038	92	15	and	and	CCONJ
ajssms-1038	92	16	valdivia	valdivia	PROPN
ajssms-1038	92	17	,	,	PUNCT
ajssms-1038	92	18	2018	2018	NUM
ajssms-1038	92	19	)	)	PUNCT
ajssms-1038	92	20	.	.	PUNCT
ajssms-1038	93	1	the	the	DET
ajssms-1038	93	2	lack	lack	NOUN
ajssms-1038	93	3	of	of	ADP
ajssms-1038	93	4	financial	financial	ADJ
ajssms-1038	93	5	accountability	accountability	NOUN
ajssms-1038	93	6	in	in	ADP
ajssms-1038	93	7	the	the	DET
ajssms-1038	93	8	public	public	ADJ
ajssms-1038	93	9	sector	sector	NOUN
ajssms-1038	93	10	has	have	AUX
ajssms-1038	93	11	impeded	impede	VERB
ajssms-1038	93	12	the	the	DET
ajssms-1038	93	13	success	success	NOUN
ajssms-1038	93	14	of	of	ADP
ajssms-1038	93	15	service	service	NOUN
ajssms-1038	93	16	delivery	delivery	NOUN
ajssms-1038	93	17	(	(	PUNCT
ajssms-1038	93	18	mutuma	mutuma	NOUN
ajssms-1038	93	19	et	et	PROPN
ajssms-1038	93	20	al	al	PROPN
ajssms-1038	93	21	.	.	PROPN
ajssms-1038	93	22	,	,	PUNCT
ajssms-1038	93	23	2017	2017	NUM
ajssms-1038	93	24	)	)	PUNCT
ajssms-1038	93	25	.	.	PUNCT
ajssms-1038	94	1	to	to	PART
ajssms-1038	94	2	support	support	VERB
ajssms-1038	94	3	this	this	DET
ajssms-1038	94	4	statement	statement	NOUN
ajssms-1038	94	5	,	,	PUNCT
ajssms-1038	94	6	mazibuko	mazibuko	NOUN
ajssms-1038	94	7	and	and	CCONJ
ajssms-1038	94	8	fourie	fourie	PROPN
ajssms-1038	94	9	(	(	PUNCT
ajssms-1038	94	10	2017	2017	NUM
ajssms-1038	94	11	)	)	PUNCT
ajssms-1038	94	12	states	state	VERB
ajssms-1038	94	13	that	that	SCONJ
ajssms-1038	94	14	“	"	PUNCT
ajssms-1038	94	15	the	the	DET
ajssms-1038	94	16	public	public	ADJ
ajssms-1038	94	17	sector	sector	NOUN
ajssms-1038	94	18	needs	need	VERB
ajssms-1038	94	19	to	to	PART
ajssms-1038	94	20	improve	improve	VERB
ajssms-1038	94	21	the	the	DET
ajssms-1038	94	22	efficiency	efficiency	NOUN
ajssms-1038	94	23	of	of	ADP
ajssms-1038	94	24	managing	manage	VERB
ajssms-1038	94	25	public	public	ADJ
ajssms-1038	94	26	finances	finance	NOUN
ajssms-1038	94	27	”	"	PUNCT
ajssms-1038	94	28	.	.	PUNCT
ajssms-1038	95	1	this	this	PRON
ajssms-1038	95	2	can	can	AUX
ajssms-1038	95	3	enable	enable	VERB
ajssms-1038	95	4	the	the	DET
ajssms-1038	95	5	governments	government	NOUN
ajssms-1038	95	6	to	to	PART
ajssms-1038	95	7	speed	speed	VERB
ajssms-1038	95	8	up	up	ADP
ajssms-1038	95	9	the	the	DET
ajssms-1038	95	10	service	service	NOUN
ajssms-1038	95	11	delivery	delivery	NOUN
ajssms-1038	95	12	process	process	NOUN
ajssms-1038	95	13	and	and	CCONJ
ajssms-1038	95	14	achieve	achieve	VERB
ajssms-1038	95	15	the	the	DET
ajssms-1038	95	16	long	long	ADJ
ajssms-1038	95	17	-	-	PUNCT
ajssms-1038	95	18	term	term	NOUN
ajssms-1038	95	19	goals	goal	NOUN
ajssms-1038	95	20	.	.	PUNCT
ajssms-1038	96	1	4	4	X
ajssms-1038	96	2	.	.	X
ajssms-1038	96	3	factors	factor	NOUN
ajssms-1038	96	4	affecting	affect	VERB
ajssms-1038	96	5	financial	financial	ADJ
ajssms-1038	96	6	malpractice	malpractice	NOUN
ajssms-1038	96	7	and	and	CCONJ
ajssms-1038	96	8	service	service	NOUN
ajssms-1038	96	9	delivery	delivery	NOUN
ajssms-1038	96	10	various	various	ADJ
ajssms-1038	96	11	challenges	challenge	NOUN
ajssms-1038	96	12	in	in	ADP
ajssms-1038	96	13	the	the	DET
ajssms-1038	96	14	society	society	NOUN
ajssms-1038	96	15	(	(	PUNCT
ajssms-1038	96	16	including	include	VERB
ajssms-1038	96	17	protests	protest	NOUN
ajssms-1038	96	18	,	,	PUNCT
ajssms-1038	96	19	the	the	DET
ajssms-1038	96	20	malicious	malicious	ADJ
ajssms-1038	96	21	damage	damage	NOUN
ajssms-1038	96	22	of	of	ADP
ajssms-1038	96	23	state	state	NOUN
ajssms-1038	96	24	goods	good	NOUN
ajssms-1038	96	25	;	;	PUNCT
ajssms-1038	96	26	political	political	ADJ
ajssms-1038	96	27	unrest	unrest	NOUN
ajssms-1038	96	28	and	and	CCONJ
ajssms-1038	96	29	so	so	ADV
ajssms-1038	96	30	forth	forth	ADV
ajssms-1038	96	31	)	)	PUNCT
ajssms-1038	96	32	have	have	AUX
ajssms-1038	96	33	emerged	emerge	VERB
ajssms-1038	96	34	due	due	ADJ
ajssms-1038	96	35	to	to	ADP
ajssms-1038	96	36	lack	lack	NOUN
ajssms-1038	96	37	of	of	ADP
ajssms-1038	96	38	service	service	NOUN
ajssms-1038	96	39	delivery	delivery	NOUN
ajssms-1038	96	40	.	.	PUNCT
ajssms-1038	97	1	these	these	DET
ajssms-1038	97	2	irregularities	irregularity	NOUN
ajssms-1038	97	3	have	have	AUX
ajssms-1038	97	4	emanated	emanate	VERB
ajssms-1038	97	5	from	from	ADP
ajssms-1038	97	6	a	a	DET
ajssms-1038	97	7	lack	lack	NOUN
ajssms-1038	97	8	of	of	ADP
ajssms-1038	97	9	devotion	devotion	NOUN
ajssms-1038	97	10	and	and	CCONJ
ajssms-1038	97	11	commitment	commitment	NOUN
ajssms-1038	97	12	by	by	ADP
ajssms-1038	97	13	the	the	DET
ajssms-1038	97	14	public	public	ADJ
ajssms-1038	97	15	officials	official	NOUN
ajssms-1038	97	16	in	in	ADP
ajssms-1038	97	17	serving	serve	VERB
ajssms-1038	97	18	their	their	PRON
ajssms-1038	97	19	communities	community	NOUN
ajssms-1038	97	20	.	.	PUNCT
ajssms-1038	98	1	however	however	ADV
ajssms-1038	98	2	,	,	PUNCT
ajssms-1038	98	3	solutions	solution	NOUN
ajssms-1038	98	4	could	could	AUX
ajssms-1038	98	5	be	be	AUX
ajssms-1038	98	6	devised	devise	VERB
ajssms-1038	98	7	to	to	PART
ajssms-1038	98	8	mend	mend	VERB
ajssms-1038	98	9	the	the	DET
ajssms-1038	98	10	status	status	NOUN
ajssms-1038	98	11	quo	quo	NOUN
ajssms-1038	98	12	within	within	ADP
ajssms-1038	98	13	the	the	DET
ajssms-1038	98	14	public	public	ADJ
ajssms-1038	98	15	sector	sector	NOUN
ajssms-1038	98	16	.	.	PUNCT
ajssms-1038	99	1	in	in	ADP
ajssms-1038	99	2	the	the	DET
ajssms-1038	99	3	main	main	ADJ
ajssms-1038	99	4	,	,	PUNCT
ajssms-1038	99	5	service	service	NOUN
ajssms-1038	99	6	delivery	delivery	NOUN
ajssms-1038	99	7	depends	depend	VERB
ajssms-1038	99	8	on	on	ADP
ajssms-1038	99	9	good	good	ADJ
ajssms-1038	99	10	financial	financial	ADJ
ajssms-1038	99	11	governance	governance	NOUN
ajssms-1038	99	12	,	,	PUNCT
ajssms-1038	99	13	and	and	CCONJ
ajssms-1038	99	14	effective	effective	ADJ
ajssms-1038	99	15	allocation	allocation	NOUN
ajssms-1038	99	16	and	and	CCONJ
ajssms-1038	99	17	distribution	distribution	NOUN
ajssms-1038	99	18	of	of	ADP
ajssms-1038	99	19	scarce	scarce	ADJ
ajssms-1038	99	20	resources	resource	NOUN
ajssms-1038	99	21	.	.	PUNCT
ajssms-1038	100	1	in	in	ADP
ajssms-1038	100	2	this	this	DET
ajssms-1038	100	3	paper	paper	NOUN
ajssms-1038	100	4	,	,	PUNCT
ajssms-1038	100	5	the	the	DET
ajssms-1038	100	6	researchers	researcher	NOUN
ajssms-1038	100	7	identify	identify	VERB
ajssms-1038	100	8	the	the	DET
ajssms-1038	100	9	number	number	NOUN
ajssms-1038	100	10	of	of	ADP
ajssms-1038	100	11	factors	factor	NOUN
ajssms-1038	100	12	that	that	PRON
ajssms-1038	100	13	affects	affect	VERB
ajssms-1038	100	14	financial	financial	ADJ
ajssms-1038	100	15	malpractice	malpractice	NOUN
ajssms-1038	100	16	and	and	CCONJ
ajssms-1038	100	17	service	service	NOUN
ajssms-1038	100	18	delivery	delivery	NOUN
ajssms-1038	100	19	,	,	PUNCT
ajssms-1038	100	20	whether	whether	SCONJ
ajssms-1038	100	21	negative	negative	ADJ
ajssms-1038	100	22	or	or	CCONJ
ajssms-1038	100	23	positive	positive	ADJ
ajssms-1038	100	24	.	.	PUNCT
ajssms-1038	101	1	thus	thus	ADV
ajssms-1038	101	2	,	,	PUNCT
ajssms-1038	101	3	this	this	DET
ajssms-1038	101	4	research	research	NOUN
ajssms-1038	101	5	paper	paper	NOUN
ajssms-1038	101	6	finds	find	VERB
ajssms-1038	101	7	the	the	DET
ajssms-1038	101	8	following	following	NOUN
ajssms-1038	101	9	:	:	PUNCT
ajssms-1038	101	10			NOUN
ajssms-1038	101	11	lack	lack	NOUN
ajssms-1038	101	12	of	of	ADP
ajssms-1038	101	13	financial	financial	ADJ
ajssms-1038	101	14	capacity	capacity	NOUN
ajssms-1038	101	15	.	.	PUNCT
ajssms-1038	102	1			X
ajssms-1038	102	2	unfair	unfair	ADJ
ajssms-1038	102	3	public	public	ADJ
ajssms-1038	102	4	procurement	procurement	NOUN
ajssms-1038	102	5	and	and	CCONJ
ajssms-1038	102	6	supply	supply	NOUN
ajssms-1038	102	7	chain	chain	NOUN
ajssms-1038	102	8	management	management	NOUN
ajssms-1038	102	9	.	.	PUNCT
ajssms-1038	103	1			PROPN
ajssms-1038	103	2	inappropriate	inappropriate	ADJ
ajssms-1038	103	3	planning	planning	NOUN
ajssms-1038	103	4	.	.	PUNCT
ajssms-1038	104	1			X
ajssms-1038	104	2	improper	improper	ADJ
ajssms-1038	104	3	delegation	delegation	NOUN
ajssms-1038	104	4	of	of	ADP
ajssms-1038	104	5	authority	authority	NOUN
ajssms-1038	104	6	.	.	PUNCT
ajssms-1038	105	1			PRON
ajssms-1038	105	2	embezzlement	embezzlement	NOUN
ajssms-1038	105	3	of	of	ADP
ajssms-1038	105	4	public	public	ADJ
ajssms-1038	105	5	funds	fund	NOUN
ajssms-1038	105	6	.	.	PUNCT
ajssms-1038	106	1			NOUN
ajssms-1038	106	2	lack	lack	NOUN
ajssms-1038	106	3	of	of	ADP
ajssms-1038	106	4	internal	internal	ADJ
ajssms-1038	106	5	control	control	NOUN
ajssms-1038	106	6	systems	system	NOUN
ajssms-1038	106	7	.	.	PUNCT
ajssms-1038	107	1			PRON
ajssms-1038	107	2	corruption	corruption	NOUN
ajssms-1038	107	3	.	.	PUNCT
ajssms-1038	108	1			PRON
ajssms-1038	108	2	fraud	fraud	NOUN
ajssms-1038	108	3	.	.	PUNCT
ajssms-1038	109	1			X
ajssms-1038	109	2	political	political	ADJ
ajssms-1038	109	3	interference	interference	NOUN
ajssms-1038	109	4	.	.	PUNCT
ajssms-1038	110	1	these	these	DET
ajssms-1038	110	2	factors	factor	NOUN
ajssms-1038	110	3	are	be	AUX
ajssms-1038	110	4	actually	actually	ADV
ajssms-1038	110	5	interlinked	interlink	VERB
ajssms-1038	110	6	in	in	ADP
ajssms-1038	110	7	such	such	DET
ajssms-1038	110	8	a	a	DET
ajssms-1038	110	9	way	way	NOUN
ajssms-1038	110	10	that	that	PRON
ajssms-1038	110	11	one	one	NUM
ajssms-1038	110	12	factor	factor	NOUN
ajssms-1038	110	13	could	could	AUX
ajssms-1038	110	14	well	well	ADV
ajssms-1038	110	15	influence	influence	VERB
ajssms-1038	110	16	the	the	DET
ajssms-1038	110	17	other	other	ADJ
ajssms-1038	110	18	.	.	PUNCT
ajssms-1038	111	1	these	these	PRON
ajssms-1038	111	2	are	be	AUX
ajssms-1038	111	3	discussed	discuss	VERB
ajssms-1038	111	4	below	below	ADV
ajssms-1038	111	5	.	.	PUNCT
ajssms-1038	112	1	4.1	4.1	NUM
ajssms-1038	112	2	.	.	PUNCT
ajssms-1038	112	3	lack	lack	NOUN
ajssms-1038	112	4	of	of	ADP
ajssms-1038	112	5	financial	financial	ADJ
ajssms-1038	112	6	capacity	capacity	NOUN
ajssms-1038	112	7	the	the	DET
ajssms-1038	112	8	origin	origin	NOUN
ajssms-1038	112	9	of	of	ADP
ajssms-1038	112	10	financial	financial	ADJ
ajssms-1038	112	11	malpractice	malpractice	NOUN
ajssms-1038	112	12	lies	lie	VERB
ajssms-1038	112	13	in	in	ADP
ajssms-1038	112	14	the	the	DET
ajssms-1038	112	15	absence	absence	NOUN
ajssms-1038	112	16	of	of	ADP
ajssms-1038	112	17	expertise	expertise	NOUN
ajssms-1038	112	18	required	require	VERB
ajssms-1038	112	19	to	to	PART
ajssms-1038	112	20	administer	administer	VERB
ajssms-1038	112	21	public	public	ADJ
ajssms-1038	112	22	finances	finance	NOUN
ajssms-1038	112	23	.	.	PUNCT
ajssms-1038	113	1	lack	lack	NOUN
ajssms-1038	113	2	of	of	ADP
ajssms-1038	113	3	appropriate	appropriate	ADJ
ajssms-1038	113	4	expertise	expertise	NOUN
ajssms-1038	113	5	has	have	AUX
ajssms-1038	113	6	been	be	AUX
ajssms-1038	113	7	reported	report	VERB
ajssms-1038	113	8	as	as	ADP
ajssms-1038	113	9	an	an	DET
ajssms-1038	113	10	obstacle	obstacle	NOUN
ajssms-1038	113	11	to	to	PART
ajssms-1038	113	12	effective	effective	ADJ
ajssms-1038	113	13	administration	administration	NOUN
ajssms-1038	113	14	of	of	ADP
ajssms-1038	113	15	public	public	ADJ
ajssms-1038	113	16	finances	finance	NOUN
ajssms-1038	113	17	(	(	PUNCT
ajssms-1038	113	18	sibanda	sibanda	NOUN
ajssms-1038	113	19	,	,	PUNCT
ajssms-1038	113	20	2017	2017	NUM
ajssms-1038	113	21	)	)	PUNCT
ajssms-1038	113	22	;	;	PUNCT
ajssms-1038	113	23	(	(	PUNCT
ajssms-1038	113	24	saka	saka	X
ajssms-1038	113	25	,	,	PUNCT
ajssms-1038	113	26	2016	2016	NUM
ajssms-1038	113	27	)	)	PUNCT
ajssms-1038	113	28	;	;	PUNCT
ajssms-1038	113	29	(	(	PUNCT
ajssms-1038	113	30	phago	phago	PROPN
ajssms-1038	113	31	,	,	PUNCT
ajssms-1038	113	32	2015	2015	NUM
ajssms-1038	113	33	)	)	PUNCT
ajssms-1038	113	34	;	;	PUNCT
ajssms-1038	113	35	(	(	PUNCT
ajssms-1038	113	36	dzomira	dzomira	NOUN
ajssms-1038	113	37	,	,	PUNCT
ajssms-1038	113	38	2015	2015	NUM
ajssms-1038	113	39	)	)	PUNCT
ajssms-1038	113	40	;	;	PUNCT
ajssms-1038	113	41	(	(	PUNCT
ajssms-1038	113	42	ngwakwe	ngwakwe	NOUN
ajssms-1038	113	43	,	,	PUNCT
ajssms-1038	113	44	2012	2012	NUM
ajssms-1038	113	45	)	)	PUNCT
ajssms-1038	113	46	.	.	PUNCT
ajssms-1038	114	1	public	public	ADJ
ajssms-1038	114	2	officials	official	NOUN
ajssms-1038	114	3	are	be	AUX
ajssms-1038	114	4	appointed	appoint	VERB
ajssms-1038	114	5	to	to	ADP
ajssms-1038	114	6	higher	high	ADJ
ajssms-1038	114	7	positions	position	NOUN
ajssms-1038	114	8	based	base	VERB
ajssms-1038	114	9	on	on	ADP
ajssms-1038	114	10	their	their	PRON
ajssms-1038	114	11	political	political	ADJ
ajssms-1038	114	12	affiliation	affiliation	NOUN
ajssms-1038	114	13	and	and	CCONJ
ajssms-1038	114	14	interference	interference	NOUN
ajssms-1038	114	15	(	(	PUNCT
ajssms-1038	114	16	mfuru	mfuru	NOUN
ajssms-1038	114	17	et	et	PROPN
ajssms-1038	114	18	al	al	PROPN
ajssms-1038	114	19	.	.	PROPN
ajssms-1038	114	20	,	,	PUNCT
ajssms-1038	114	21	2018	2018	NUM
ajssms-1038	114	22	)	)	PUNCT
ajssms-1038	114	23	.	.	PUNCT
ajssms-1038	115	1	in	in	ADP
ajssms-1038	115	2	essence	essence	NOUN
ajssms-1038	115	3	,	,	PUNCT
ajssms-1038	115	4	their	their	PRON
ajssms-1038	115	5	political	political	ADJ
ajssms-1038	115	6	status	status	NOUN
ajssms-1038	115	7	is	be	AUX
ajssms-1038	115	8	paramount	paramount	ADJ
ajssms-1038	115	9	in	in	ADP
ajssms-1038	115	10	pursuing	pursue	VERB
ajssms-1038	115	11	their	their	PRON
ajssms-1038	115	12	self	self	NOUN
ajssms-1038	115	13	-	-	PUNCT
ajssms-1038	115	14	interest	interest	NOUN
ajssms-1038	115	15	and	and	CCONJ
ajssms-1038	115	16	neglecting	neglect	VERB
ajssms-1038	115	17	the	the	DET
ajssms-1038	115	18	needs	need	NOUN
ajssms-1038	115	19	of	of	ADP
ajssms-1038	115	20	the	the	DET
ajssms-1038	115	21	society	society	NOUN
ajssms-1038	115	22	(	(	PUNCT
ajssms-1038	115	23	thomas	thomas	PROPN
ajssms-1038	115	24	,	,	PUNCT
ajssms-1038	115	25	2016	2016	NUM
ajssms-1038	115	26	)	)	PUNCT
ajssms-1038	115	27	.	.	PUNCT
ajssms-1038	116	1	the	the	DET
ajssms-1038	116	2	independent	independent	ADJ
ajssms-1038	116	3	(	(	PUNCT
ajssms-1038	116	4	2016	2016	NUM
ajssms-1038	116	5	)	)	PUNCT
ajssms-1038	116	6	states	state	VERB
ajssms-1038	116	7	that	that	SCONJ
ajssms-1038	116	8	the	the	DET
ajssms-1038	116	9	selection	selection	NOUN
ajssms-1038	116	10	panels	panel	NOUN
ajssms-1038	116	11	should	should	AUX
ajssms-1038	116	12	contain	contain	VERB
ajssms-1038	116	13	an	an	DET
ajssms-1038	116	14	independent	independent	ADJ
ajssms-1038	116	15	element	element	NOUN
ajssms-1038	116	16	,	,	PUNCT
ajssms-1038	116	17	to	to	PART
ajssms-1038	116	18	increase	increase	VERB
ajssms-1038	116	19	objectivity	objectivity	NOUN
ajssms-1038	116	20	and	and	CCONJ
ajssms-1038	116	21	public	public	ADJ
ajssms-1038	116	22	credibility	credibility	NOUN
ajssms-1038	116	23	.	.	PUNCT
ajssms-1038	117	1	furthermore	furthermore	ADV
ajssms-1038	117	2	,	,	PUNCT
ajssms-1038	117	3	this	this	DET
ajssms-1038	117	4	independent	independent	ADJ
ajssms-1038	117	5	element	element	NOUN
ajssms-1038	117	6	should	should	AUX
ajssms-1038	117	7	embark	embark	VERB
ajssms-1038	117	8	on	on	ADP
ajssms-1038	117	9	constant	constant	ADJ
ajssms-1038	117	10	standard	standard	ADJ
ajssms-1038	117	11	setting	setting	NOUN
ajssms-1038	117	12	and	and	CCONJ
ajssms-1038	117	13	observations	observation	NOUN
ajssms-1038	117	14	that	that	PRON
ajssms-1038	117	15	would	would	AUX
ajssms-1038	117	16	enhance	enhance	VERB
ajssms-1038	117	17	and	and	CCONJ
ajssms-1038	117	18	sustain	sustain	VERB
ajssms-1038	117	19	public	public	ADJ
ajssms-1038	117	20	confidence	confidence	NOUN
ajssms-1038	117	21	in	in	ADP
ajssms-1038	117	22	the	the	DET
ajssms-1038	117	23	appointments	appointment	NOUN
ajssms-1038	117	24	process	process	NOUN
ajssms-1038	117	25	.	.	PUNCT
ajssms-1038	118	1	consequently	consequently	ADV
ajssms-1038	118	2	,	,	PUNCT
ajssms-1038	118	3	due	due	ADP
ajssms-1038	118	4	to	to	ADP
ajssms-1038	118	5	incompetence	incompetence	NOUN
ajssms-1038	118	6	,	,	PUNCT
ajssms-1038	118	7	public	public	ADJ
ajssms-1038	118	8	officials	official	NOUN
ajssms-1038	118	9	are	be	AUX
ajssms-1038	118	10	unable	unable	ADJ
ajssms-1038	118	11	to	to	PART
ajssms-1038	118	12	take	take	VERB
ajssms-1038	118	13	informed	informed	ADJ
ajssms-1038	118	14	decisions	decision	NOUN
ajssms-1038	118	15	.	.	PUNCT
ajssms-1038	119	1	furthermore	furthermore	ADV
ajssms-1038	119	2	,	,	PUNCT
ajssms-1038	119	3	dzomira	dzomira	PROPN
ajssms-1038	119	4	(	(	PUNCT
ajssms-1038	119	5	2016	2016	NUM
ajssms-1038	119	6	)	)	PUNCT
ajssms-1038	119	7	posits	posit	NOUN
ajssms-1038	119	8	that	that	SCONJ
ajssms-1038	119	9	the	the	DET
ajssms-1038	119	10	lack	lack	NOUN
ajssms-1038	119	11	of	of	ADP
ajssms-1038	119	12	financial	financial	ADJ
ajssms-1038	119	13	management	management	NOUN
ajssms-1038	119	14	skills	skill	NOUN
ajssms-1038	119	15	among	among	ADP
ajssms-1038	119	16	public	public	ADJ
ajssms-1038	119	17	officials	official	NOUN
ajssms-1038	119	18	significantly	significantly	ADV
ajssms-1038	119	19	impedes	impede	VERB
ajssms-1038	119	20	efficient	efficient	ADJ
ajssms-1038	119	21	service	service	NOUN
ajssms-1038	119	22	delivery	delivery	NOUN
ajssms-1038	119	23	which	which	PRON
ajssms-1038	119	24	leads	lead	VERB
ajssms-1038	119	25	to	to	ADP
ajssms-1038	119	26	maladministration	maladministration	NOUN
ajssms-1038	119	27	in	in	ADP
ajssms-1038	119	28	the	the	DET
ajssms-1038	119	29	public	public	ADJ
ajssms-1038	119	30	service	service	NOUN
ajssms-1038	119	31	.	.	PUNCT
ajssms-1038	120	1	in	in	ADP
ajssms-1038	120	2	addition	addition	NOUN
ajssms-1038	120	3	,	,	PUNCT
ajssms-1038	120	4	a	a	DET
ajssms-1038	120	5	study	study	NOUN
ajssms-1038	120	6	by	by	ADP
ajssms-1038	120	7	edoun	edoun	ADJ
ajssms-1038	120	8	asian	asian	ADJ
ajssms-1038	120	9	journal	journal	NOUN
ajssms-1038	120	10	of	of	ADP
ajssms-1038	120	11	social	social	ADJ
ajssms-1038	120	12	sciences	sciences	PROPN
ajssms-1038	120	13	and	and	CCONJ
ajssms-1038	120	14	management	management	NOUN
ajssms-1038	120	15	studies	study	NOUN
ajssms-1038	120	16	,	,	PUNCT
ajssms-1038	120	17	2019	2019	NUM
ajssms-1038	120	18	,	,	PUNCT
ajssms-1038	120	19	6(2	6(2	NUM
ajssms-1038	120	20	):	):	PUNCT
ajssms-1038	120	21	23	23	NUM
ajssms-1038	120	22	-	-	SYM
ajssms-1038	120	23	29	29	NUM
ajssms-1038	120	24	26	26	NUM
ajssms-1038	120	25	©	©	PROPN
ajssms-1038	120	26	2019	2019	NUM
ajssms-1038	120	27	by	by	ADP
ajssms-1038	120	28	the	the	DET
ajssms-1038	120	29	authors	author	NOUN
ajssms-1038	120	30	;	;	PUNCT
ajssms-1038	120	31	licensee	licensee	PROPN
ajssms-1038	120	32	asian	asian	ADJ
ajssms-1038	120	33	online	online	PROPN
ajssms-1038	120	34	journal	journal	PROPN
ajssms-1038	120	35	publishing	publishing	NOUN
ajssms-1038	120	36	group	group	NOUN
ajssms-1038	120	37	(	(	PUNCT
ajssms-1038	120	38	2015	2015	NUM
ajssms-1038	120	39	)	)	PUNCT
ajssms-1038	120	40	asserts	assert	VERB
ajssms-1038	120	41	that	that	SCONJ
ajssms-1038	120	42	“	"	PUNCT
ajssms-1038	120	43	public	public	ADJ
ajssms-1038	120	44	enterprises	enterprise	NOUN
ajssms-1038	120	45	are	be	AUX
ajssms-1038	120	46	the	the	DET
ajssms-1038	120	47	channel	channel	NOUN
ajssms-1038	120	48	by	by	ADP
ajssms-1038	120	49	which	which	PRON
ajssms-1038	120	50	political	political	ADJ
ajssms-1038	120	51	leaders	leader	NOUN
ajssms-1038	120	52	redistribute	redistribute	VERB
ajssms-1038	120	53	wealth	wealth	NOUN
ajssms-1038	120	54	by	by	ADP
ajssms-1038	120	55	giving	give	VERB
ajssms-1038	120	56	employment	employment	NOUN
ajssms-1038	120	57	to	to	ADP
ajssms-1038	120	58	comrades	comrade	NOUN
ajssms-1038	120	59	who	who	PRON
ajssms-1038	120	60	lack	lack	VERB
ajssms-1038	120	61	the	the	DET
ajssms-1038	120	62	necessary	necessary	ADJ
ajssms-1038	120	63	skills	skill	NOUN
ajssms-1038	120	64	and	and	CCONJ
ajssms-1038	120	65	knowledge	knowledge	NOUN
ajssms-1038	120	66	to	to	PART
ajssms-1038	120	67	manage	manage	VERB
ajssms-1038	120	68	”	"	PUNCT
ajssms-1038	120	69	.	.	PUNCT
ajssms-1038	121	1	insufficient	insufficient	ADJ
ajssms-1038	121	2	accounting	accounting	NOUN
ajssms-1038	121	3	skills	skill	NOUN
ajssms-1038	121	4	among	among	ADP
ajssms-1038	121	5	politicians	politician	NOUN
ajssms-1038	121	6	results	result	NOUN
ajssms-1038	121	7	in	in	ADP
ajssms-1038	121	8	intensification	intensification	NOUN
ajssms-1038	121	9	of	of	ADP
ajssms-1038	121	10	corruption	corruption	NOUN
ajssms-1038	121	11	and	and	CCONJ
ajssms-1038	121	12	fraud	fraud	NOUN
ajssms-1038	121	13	,	,	PUNCT
ajssms-1038	121	14	and	and	CCONJ
ajssms-1038	121	15	thus	thus	ADV
ajssms-1038	121	16	unclean	unclean	ADJ
ajssms-1038	121	17	audit	audit	NOUN
ajssms-1038	121	18	findings	finding	NOUN
ajssms-1038	121	19	(	(	PUNCT
ajssms-1038	121	20	meyer	meyer	PROPN
ajssms-1038	121	21	,	,	PUNCT
ajssms-1038	121	22	2018	2018	NUM
ajssms-1038	121	23	)	)	PUNCT
ajssms-1038	121	24	;	;	PUNCT
ajssms-1038	121	25	(	(	PUNCT
ajssms-1038	121	26	sibanda	sibanda	NOUN
ajssms-1038	121	27	,	,	PUNCT
ajssms-1038	121	28	2017	2017	NUM
ajssms-1038	121	29	)	)	PUNCT
ajssms-1038	121	30	;	;	PUNCT
ajssms-1038	121	31	(	(	PUNCT
ajssms-1038	121	32	masiloane	masiloane	NOUN
ajssms-1038	121	33	and	and	CCONJ
ajssms-1038	121	34	dintwe	dintwe	VERB
ajssms-1038	121	35	,	,	PUNCT
ajssms-1038	121	36	2014	2014	NUM
ajssms-1038	121	37	)	)	PUNCT
ajssms-1038	121	38	;	;	PUNCT
ajssms-1038	121	39	(	(	PUNCT
ajssms-1038	121	40	naidoo	naidoo	PROPN
ajssms-1038	121	41	,	,	PUNCT
ajssms-1038	121	42	2012	2012	NUM
ajssms-1038	121	43	)	)	PUNCT
ajssms-1038	121	44	.	.	PUNCT
ajssms-1038	122	1	therefore	therefore	ADV
ajssms-1038	122	2	,	,	PUNCT
ajssms-1038	122	3	politicians	politician	NOUN
ajssms-1038	122	4	end	end	VERB
ajssms-1038	122	5	up	up	ADP
ajssms-1038	122	6	embezzling	embezzle	VERB
ajssms-1038	122	7	the	the	DET
ajssms-1038	122	8	state	state	NOUN
ajssms-1038	122	9	funds	fund	NOUN
ajssms-1038	122	10	.	.	PUNCT
ajssms-1038	123	1	4.2	4.2	NUM
ajssms-1038	123	2	.	.	PUNCT
ajssms-1038	123	3	unfair	unfair	ADJ
ajssms-1038	123	4	public	public	ADJ
ajssms-1038	123	5	procurement	procurement	NOUN
ajssms-1038	123	6	and	and	CCONJ
ajssms-1038	123	7	supply	supply	NOUN
ajssms-1038	123	8	chain	chain	NOUN
ajssms-1038	123	9	management	management	NOUN
ajssms-1038	123	10	supply	supply	NOUN
ajssms-1038	123	11	chain	chain	NOUN
ajssms-1038	123	12	management	management	NOUN
ajssms-1038	123	13	entails	entail	VERB
ajssms-1038	123	14	the	the	DET
ajssms-1038	123	15	process	process	NOUN
ajssms-1038	123	16	of	of	ADP
ajssms-1038	123	17	acquiring	acquire	VERB
ajssms-1038	123	18	products	product	NOUN
ajssms-1038	123	19	and	and	CCONJ
ajssms-1038	123	20	services	service	NOUN
ajssms-1038	123	21	at	at	ADP
ajssms-1038	123	22	the	the	DET
ajssms-1038	123	23	most	most	ADV
ajssms-1038	123	24	affordable	affordable	ADJ
ajssms-1038	123	25	costs	cost	NOUN
ajssms-1038	123	26	(	(	PUNCT
ajssms-1038	123	27	ngwakwe	ngwakwe	NOUN
ajssms-1038	123	28	,	,	PUNCT
ajssms-1038	123	29	2012	2012	NUM
ajssms-1038	123	30	)	)	PUNCT
ajssms-1038	123	31	.	.	PUNCT
ajssms-1038	124	1	it	it	PRON
ajssms-1038	124	2	includes	include	VERB
ajssms-1038	124	3	,	,	PUNCT
ajssms-1038	124	4	amongst	amongst	ADP
ajssms-1038	124	5	others	other	NOUN
ajssms-1038	124	6	,	,	PUNCT
ajssms-1038	124	7	units	unit	NOUN
ajssms-1038	124	8	such	such	ADJ
ajssms-1038	124	9	as	as	ADP
ajssms-1038	124	10	procurement	procurement	NOUN
ajssms-1038	124	11	,	,	PUNCT
ajssms-1038	124	12	assets	asset	NOUN
ajssms-1038	124	13	,	,	PUNCT
ajssms-1038	124	14	transport	transport	NOUN
ajssms-1038	124	15	and	and	CCONJ
ajssms-1038	124	16	logistics	logistic	NOUN
ajssms-1038	124	17	.	.	PUNCT
ajssms-1038	125	1	public	public	ADJ
ajssms-1038	125	2	procurement	procurement	NOUN
ajssms-1038	125	3	has	have	AUX
ajssms-1038	125	4	been	be	AUX
ajssms-1038	125	5	identified	identify	VERB
ajssms-1038	125	6	as	as	ADP
ajssms-1038	125	7	being	be	AUX
ajssms-1038	125	8	pivotal	pivotal	ADJ
ajssms-1038	125	9	to	to	ADP
ajssms-1038	125	10	improved	improve	VERB
ajssms-1038	125	11	service	service	NOUN
ajssms-1038	125	12	delivery	delivery	NOUN
ajssms-1038	125	13	as	as	SCONJ
ajssms-1038	125	14	huge	huge	ADJ
ajssms-1038	125	15	budgets	budget	NOUN
ajssms-1038	125	16	are	be	AUX
ajssms-1038	125	17	allocated	allocate	VERB
ajssms-1038	125	18	to	to	ADP
ajssms-1038	125	19	it	it	PRON
ajssms-1038	125	20	.	.	PUNCT
ajssms-1038	126	1	ngwakwe	ngwakwe	NOUN
ajssms-1038	126	2	(	(	PUNCT
ajssms-1038	126	3	2012	2012	NUM
ajssms-1038	126	4	)	)	PUNCT
ajssms-1038	126	5	argues	argue	VERB
ajssms-1038	126	6	that	that	SCONJ
ajssms-1038	126	7	the	the	DET
ajssms-1038	126	8	non	non	NOUN
ajssms-1038	126	9	-	-	NOUN
ajssms-1038	126	10	existence	existence	NOUN
ajssms-1038	126	11	of	of	ADP
ajssms-1038	126	12	openness	openness	NOUN
ajssms-1038	126	13	and	and	CCONJ
ajssms-1038	126	14	transparency	transparency	NOUN
ajssms-1038	126	15	in	in	ADP
ajssms-1038	126	16	public	public	ADJ
ajssms-1038	126	17	procurement	procurement	NOUN
ajssms-1038	126	18	has	have	AUX
ajssms-1038	126	19	led	lead	VERB
ajssms-1038	126	20	to	to	ADP
ajssms-1038	126	21	the	the	DET
ajssms-1038	126	22	misuse	misuse	NOUN
ajssms-1038	126	23	of	of	ADP
ajssms-1038	126	24	funds	fund	NOUN
ajssms-1038	126	25	on	on	ADP
ajssms-1038	126	26	the	the	DET
ajssms-1038	126	27	african	african	ADJ
ajssms-1038	126	28	continent	continent	NOUN
ajssms-1038	126	29	.	.	PUNCT
ajssms-1038	127	1	hence	hence	ADV
ajssms-1038	127	2	,	,	PUNCT
ajssms-1038	127	3	non	non	ADJ
ajssms-1038	127	4	-	-	NOUN
ajssms-1038	127	5	compliance	compliance	NOUN
ajssms-1038	127	6	with	with	ADP
ajssms-1038	127	7	the	the	DET
ajssms-1038	127	8	applicable	applicable	ADJ
ajssms-1038	127	9	policies	policy	NOUN
ajssms-1038	127	10	governing	govern	VERB
ajssms-1038	127	11	public	public	ADJ
ajssms-1038	127	12	supply	supply	NOUN
ajssms-1038	127	13	chain	chain	NOUN
ajssms-1038	127	14	and	and	CCONJ
ajssms-1038	127	15	procurement	procurement	NOUN
ajssms-1038	127	16	processes	process	NOUN
ajssms-1038	127	17	has	have	AUX
ajssms-1038	127	18	triggered	trigger	VERB
ajssms-1038	127	19	a	a	DET
ajssms-1038	127	20	great	great	ADJ
ajssms-1038	127	21	deal	deal	NOUN
ajssms-1038	127	22	of	of	ADP
ajssms-1038	127	23	irregular	irregular	ADJ
ajssms-1038	127	24	and	and	CCONJ
ajssms-1038	127	25	fruitless	fruitless	ADJ
ajssms-1038	127	26	expenditure	expenditure	NOUN
ajssms-1038	127	27	in	in	ADP
ajssms-1038	127	28	the	the	DET
ajssms-1038	127	29	public	public	ADJ
ajssms-1038	127	30	service	service	NOUN
ajssms-1038	127	31	(	(	PUNCT
ajssms-1038	127	32	mazibuko	mazibuko	NOUN
ajssms-1038	127	33	and	and	CCONJ
ajssms-1038	127	34	fourie	fourie	PROPN
ajssms-1038	127	35	,	,	PUNCT
ajssms-1038	127	36	2017	2017	NUM
ajssms-1038	127	37	)	)	PUNCT
ajssms-1038	127	38	;	;	PUNCT
ajssms-1038	127	39	(	(	PUNCT
ajssms-1038	127	40	dzomira	dzomira	NOUN
ajssms-1038	127	41	,	,	PUNCT
ajssms-1038	127	42	2017	2017	NUM
ajssms-1038	127	43	)	)	PUNCT
ajssms-1038	127	44	;	;	PUNCT
ajssms-1038	127	45	(	(	PUNCT
ajssms-1038	127	46	naidoo	naidoo	PROPN
ajssms-1038	127	47	,	,	PUNCT
ajssms-1038	127	48	2012	2012	NUM
ajssms-1038	127	49	)	)	PUNCT
ajssms-1038	127	50	.	.	PUNCT
ajssms-1038	128	1	again	again	ADV
ajssms-1038	128	2	,	,	PUNCT
ajssms-1038	128	3	these	these	DET
ajssms-1038	128	4	unethical	unethical	ADJ
ajssms-1038	128	5	procurement	procurement	NOUN
ajssms-1038	128	6	practices	practice	NOUN
ajssms-1038	128	7	include	include	VERB
ajssms-1038	128	8	employees	employee	NOUN
ajssms-1038	128	9	who	who	PRON
ajssms-1038	128	10	are	be	AUX
ajssms-1038	128	11	doing	do	VERB
ajssms-1038	128	12	business	business	NOUN
ajssms-1038	128	13	with	with	ADP
ajssms-1038	128	14	government	government	NOUN
ajssms-1038	128	15	without	without	ADP
ajssms-1038	128	16	the	the	DET
ajssms-1038	128	17	necessary	necessary	ADJ
ajssms-1038	128	18	declarations	declaration	NOUN
ajssms-1038	128	19	(	(	PUNCT
ajssms-1038	128	20	agsa	agsa	ADJ
ajssms-1038	128	21	,	,	PUNCT
ajssms-1038	128	22	2017	2017	NUM
ajssms-1038	128	23	)	)	PUNCT
ajssms-1038	128	24	;	;	PUNCT
ajssms-1038	128	25	(	(	PUNCT
ajssms-1038	128	26	masiloane	masiloane	NOUN
ajssms-1038	128	27	and	and	CCONJ
ajssms-1038	128	28	dintwe	dintwe	VERB
ajssms-1038	128	29	,	,	PUNCT
ajssms-1038	128	30	2014	2014	NUM
ajssms-1038	128	31	)	)	PUNCT
ajssms-1038	128	32	.	.	PUNCT
ajssms-1038	129	1	this	this	PRON
ajssms-1038	129	2	happens	happen	VERB
ajssms-1038	129	3	as	as	ADP
ajssms-1038	129	4	a	a	DET
ajssms-1038	129	5	result	result	NOUN
ajssms-1038	129	6	of	of	ADP
ajssms-1038	129	7	insufficient	insufficient	ADJ
ajssms-1038	129	8	internal	internal	ADJ
ajssms-1038	129	9	control	control	NOUN
ajssms-1038	129	10	systems	system	NOUN
ajssms-1038	129	11	in	in	ADP
ajssms-1038	129	12	the	the	DET
ajssms-1038	129	13	public	public	ADJ
ajssms-1038	129	14	sector	sector	NOUN
ajssms-1038	129	15	.	.	PUNCT
ajssms-1038	130	1	4.3	4.3	NUM
ajssms-1038	130	2	.	.	NOUN
ajssms-1038	130	3	inappropriate	inappropriate	ADJ
ajssms-1038	130	4	planning	planning	NOUN
ajssms-1038	130	5	planning	planning	NOUN
ajssms-1038	130	6	is	be	AUX
ajssms-1038	130	7	the	the	DET
ajssms-1038	130	8	first	first	ADJ
ajssms-1038	130	9	portion	portion	NOUN
ajssms-1038	130	10	of	of	ADP
ajssms-1038	130	11	management	management	NOUN
ajssms-1038	130	12	functions	function	NOUN
ajssms-1038	130	13	;	;	PUNCT
ajssms-1038	130	14	which	which	PRON
ajssms-1038	130	15	is	be	AUX
ajssms-1038	130	16	followed	follow	VERB
ajssms-1038	130	17	by	by	ADP
ajssms-1038	130	18	organising	organise	VERB
ajssms-1038	130	19	,	,	PUNCT
ajssms-1038	130	20	leading	lead	VERB
ajssms-1038	130	21	and	and	CCONJ
ajssms-1038	130	22	controlling	control	VERB
ajssms-1038	130	23	(	(	PUNCT
ajssms-1038	130	24	mfuru	mfuru	PROPN
ajssms-1038	130	25	et	et	PROPN
ajssms-1038	130	26	al	al	PROPN
ajssms-1038	130	27	.	.	PROPN
ajssms-1038	130	28	,	,	PUNCT
ajssms-1038	130	29	2018	2018	NUM
ajssms-1038	130	30	)	)	PUNCT
ajssms-1038	130	31	.	.	PUNCT
ajssms-1038	131	1	therefore	therefore	ADV
ajssms-1038	131	2	,	,	PUNCT
ajssms-1038	131	3	the	the	DET
ajssms-1038	131	4	executives	executive	NOUN
ajssms-1038	131	5	and	and	CCONJ
ajssms-1038	131	6	management	management	NOUN
ajssms-1038	131	7	need	need	VERB
ajssms-1038	131	8	to	to	PART
ajssms-1038	131	9	pay	pay	VERB
ajssms-1038	131	10	careful	careful	ADJ
ajssms-1038	131	11	attention	attention	NOUN
ajssms-1038	131	12	to	to	ADP
ajssms-1038	131	13	planning	plan	VERB
ajssms-1038	131	14	.	.	PUNCT
ajssms-1038	132	1	in	in	ADP
ajssms-1038	132	2	the	the	DET
ajssms-1038	132	3	context	context	NOUN
ajssms-1038	132	4	of	of	ADP
ajssms-1038	132	5	the	the	DET
ajssms-1038	132	6	public	public	ADJ
ajssms-1038	132	7	sector	sector	NOUN
ajssms-1038	132	8	,	,	PUNCT
ajssms-1038	132	9	planning	planning	NOUN
ajssms-1038	132	10	is	be	AUX
ajssms-1038	132	11	in	in	ADP
ajssms-1038	132	12	the	the	DET
ajssms-1038	132	13	form	form	NOUN
ajssms-1038	132	14	of	of	ADP
ajssms-1038	132	15	strategic	strategic	ADJ
ajssms-1038	132	16	planning	planning	NOUN
ajssms-1038	132	17	sessions	session	NOUN
ajssms-1038	132	18	in	in	ADP
ajssms-1038	132	19	which	which	PRON
ajssms-1038	132	20	the	the	DET
ajssms-1038	132	21	budgeting	budgeting	NOUN
ajssms-1038	132	22	allocations	allocation	NOUN
ajssms-1038	132	23	of	of	ADP
ajssms-1038	132	24	scarce	scarce	ADJ
ajssms-1038	132	25	resources	resource	NOUN
ajssms-1038	132	26	to	to	ADP
ajssms-1038	132	27	various	various	ADJ
ajssms-1038	132	28	programmes	programme	NOUN
ajssms-1038	132	29	are	be	AUX
ajssms-1038	132	30	contemplated	contemplate	VERB
ajssms-1038	132	31	(	(	PUNCT
ajssms-1038	132	32	sibanda	sibanda	NOUN
ajssms-1038	132	33	,	,	PUNCT
ajssms-1038	132	34	2017	2017	NUM
ajssms-1038	132	35	)	)	PUNCT
ajssms-1038	132	36	;	;	PUNCT
ajssms-1038	132	37	(	(	PUNCT
ajssms-1038	132	38	saka	saka	X
ajssms-1038	132	39	,	,	PUNCT
ajssms-1038	132	40	2016	2016	NUM
ajssms-1038	132	41	)	)	PUNCT
ajssms-1038	132	42	.	.	PUNCT
ajssms-1038	133	1	this	this	DET
ajssms-1038	133	2	activity	activity	NOUN
ajssms-1038	133	3	is	be	AUX
ajssms-1038	133	4	undertaken	undertake	VERB
ajssms-1038	133	5	by	by	ADP
ajssms-1038	133	6	the	the	DET
ajssms-1038	133	7	executives	executive	NOUN
ajssms-1038	133	8	of	of	ADP
ajssms-1038	133	9	the	the	DET
ajssms-1038	133	10	department	department	NOUN
ajssms-1038	133	11	.	.	PUNCT
ajssms-1038	134	1	in	in	ADP
ajssms-1038	134	2	the	the	DET
ajssms-1038	134	3	main	main	ADJ
ajssms-1038	134	4	,	,	PUNCT
ajssms-1038	134	5	the	the	DET
ajssms-1038	134	6	participants	participant	NOUN
ajssms-1038	134	7	are	be	AUX
ajssms-1038	134	8	likely	likely	ADJ
ajssms-1038	134	9	to	to	PART
ajssms-1038	134	10	be	be	AUX
ajssms-1038	134	11	politicians	politician	NOUN
ajssms-1038	134	12	and	and	CCONJ
ajssms-1038	134	13	this	this	PRON
ajssms-1038	134	14	has	have	VERB
ajssms-1038	134	15	an	an	DET
ajssms-1038	134	16	adverse	adverse	ADJ
ajssms-1038	134	17	influence	influence	NOUN
ajssms-1038	134	18	on	on	ADP
ajssms-1038	134	19	the	the	DET
ajssms-1038	134	20	processes	process	NOUN
ajssms-1038	134	21	.	.	PUNCT
ajssms-1038	135	1	the	the	DET
ajssms-1038	135	2	process	process	NOUN
ajssms-1038	135	3	requires	require	VERB
ajssms-1038	135	4	knowledgeable	knowledgeable	ADJ
ajssms-1038	135	5	officials	official	NOUN
ajssms-1038	135	6	who	who	PRON
ajssms-1038	135	7	understand	understand	VERB
ajssms-1038	135	8	the	the	DET
ajssms-1038	135	9	financial	financial	ADJ
ajssms-1038	135	10	perspectives	perspective	NOUN
ajssms-1038	135	11	of	of	ADP
ajssms-1038	135	12	the	the	DET
ajssms-1038	135	13	public	public	ADJ
ajssms-1038	135	14	service	service	NOUN
ajssms-1038	135	15	.	.	PUNCT
ajssms-1038	136	1	the	the	DET
ajssms-1038	136	2	significance	significance	NOUN
ajssms-1038	136	3	of	of	ADP
ajssms-1038	136	4	financial	financial	ADJ
ajssms-1038	136	5	planning	planning	NOUN
ajssms-1038	136	6	in	in	ADP
ajssms-1038	136	7	the	the	DET
ajssms-1038	136	8	public	public	ADJ
ajssms-1038	136	9	service	service	NOUN
ajssms-1038	136	10	can	can	AUX
ajssms-1038	136	11	not	not	PART
ajssms-1038	136	12	be	be	AUX
ajssms-1038	136	13	overlooked	overlook	VERB
ajssms-1038	136	14	as	as	ADP
ajssms-1038	136	15	service	service	NOUN
ajssms-1038	136	16	delivery	delivery	NOUN
ajssms-1038	136	17	depends	depend	VERB
ajssms-1038	136	18	on	on	ADP
ajssms-1038	136	19	sound	sound	ADJ
ajssms-1038	136	20	financial	financial	ADJ
ajssms-1038	136	21	management	management	NOUN
ajssms-1038	136	22	.	.	PUNCT
ajssms-1038	137	1	the	the	DET
ajssms-1038	137	2	service	service	NOUN
ajssms-1038	137	3	delivery	delivery	NOUN
ajssms-1038	137	4	improvement	improvement	NOUN
ajssms-1038	137	5	planning	planning	NOUN
ajssms-1038	137	6	(	(	PUNCT
ajssms-1038	137	7	sdip	sdip	NOUN
ajssms-1038	137	8	)	)	PUNCT
ajssms-1038	137	9	becomes	become	VERB
ajssms-1038	137	10	crucial	crucial	ADJ
ajssms-1038	137	11	during	during	ADP
ajssms-1038	137	12	the	the	DET
ajssms-1038	137	13	planning	planning	NOUN
ajssms-1038	137	14	stage	stage	NOUN
ajssms-1038	137	15	.	.	PUNCT
ajssms-1038	138	1	essentially	essentially	ADV
ajssms-1038	138	2	,	,	PUNCT
ajssms-1038	138	3	sdip	sdip	PROPN
ajssms-1038	138	4	facilitates	facilitate	VERB
ajssms-1038	138	5	the	the	DET
ajssms-1038	138	6	commitment	commitment	NOUN
ajssms-1038	138	7	of	of	ADP
ajssms-1038	138	8	government	government	NOUN
ajssms-1038	138	9	institutions	institution	NOUN
ajssms-1038	138	10	to	to	ADP
ajssms-1038	138	11	continuous	continuous	ADJ
ajssms-1038	138	12	service	service	NOUN
ajssms-1038	138	13	delivery	delivery	NOUN
ajssms-1038	138	14	improvement	improvement	NOUN
ajssms-1038	138	15	mechanisms	mechanism	NOUN
ajssms-1038	138	16	that	that	PRON
ajssms-1038	138	17	intend	intend	VERB
ajssms-1038	138	18	to	to	PART
ajssms-1038	138	19	enhance	enhance	VERB
ajssms-1038	138	20	the	the	DET
ajssms-1038	138	21	quality	quality	NOUN
ajssms-1038	138	22	of	of	ADP
ajssms-1038	138	23	actual	actual	ADJ
ajssms-1038	138	24	service	service	NOUN
ajssms-1038	138	25	provided	provide	VERB
ajssms-1038	138	26	(	(	PUNCT
ajssms-1038	138	27	dpsa	dpsa	NOUN
ajssms-1038	138	28	-	-	PUNCT
ajssms-1038	138	29	rsa	rsa	NOUN
ajssms-1038	138	30	,	,	PUNCT
ajssms-1038	138	31	2018	2018	NUM
ajssms-1038	138	32	)	)	PUNCT
ajssms-1038	138	33	.	.	PUNCT
ajssms-1038	139	1	in	in	ADP
ajssms-1038	139	2	order	order	NOUN
ajssms-1038	139	3	to	to	PART
ajssms-1038	139	4	ensure	ensure	VERB
ajssms-1038	139	5	continuous	continuous	ADJ
ajssms-1038	139	6	improvement	improvement	NOUN
ajssms-1038	139	7	,	,	PUNCT
ajssms-1038	139	8	government	government	NOUN
ajssms-1038	139	9	institutions	institution	NOUN
ajssms-1038	139	10	should	should	AUX
ajssms-1038	139	11	establish	establish	VERB
ajssms-1038	139	12	sdip	sdip	NOUN
ajssms-1038	139	13	and	and	CCONJ
ajssms-1038	139	14	ensure	ensure	VERB
ajssms-1038	139	15	its	its	PRON
ajssms-1038	139	16	successful	successful	ADJ
ajssms-1038	139	17	implementation	implementation	NOUN
ajssms-1038	139	18	.	.	PUNCT
ajssms-1038	140	1	the	the	DET
ajssms-1038	140	2	sdip	sdip	NOUN
ajssms-1038	140	3	should	should	AUX
ajssms-1038	140	4	be	be	AUX
ajssms-1038	140	5	aligned	align	VERB
ajssms-1038	140	6	with	with	ADP
ajssms-1038	140	7	the	the	DET
ajssms-1038	140	8	long	long	ADJ
ajssms-1038	140	9	-	-	PUNCT
ajssms-1038	140	10	term	term	NOUN
ajssms-1038	140	11	objectives	objective	NOUN
ajssms-1038	140	12	as	as	SCONJ
ajssms-1038	140	13	highlighted	highlight	VERB
ajssms-1038	140	14	in	in	ADP
ajssms-1038	140	15	the	the	DET
ajssms-1038	140	16	strategic	strategic	ADJ
ajssms-1038	140	17	plan	plan	NOUN
ajssms-1038	140	18	of	of	ADP
ajssms-1038	140	19	the	the	DET
ajssms-1038	140	20	government	government	NOUN
ajssms-1038	140	21	institution	institution	NOUN
ajssms-1038	140	22	.	.	PUNCT
ajssms-1038	141	1	4.4	4.4	NUM
ajssms-1038	141	2	.	.	PUNCT
ajssms-1038	141	3	improper	improper	ADJ
ajssms-1038	141	4	delegation	delegation	NOUN
ajssms-1038	141	5	of	of	ADP
ajssms-1038	141	6	authority	authority	NOUN
ajssms-1038	141	7	according	accord	VERB
ajssms-1038	141	8	to	to	ADP
ajssms-1038	141	9	edoun	edoun	ADJ
ajssms-1038	141	10	(	(	PUNCT
ajssms-1038	141	11	2015	2015	NUM
ajssms-1038	141	12	)	)	PUNCT
ajssms-1038	141	13	delegation	delegation	NOUN
ajssms-1038	141	14	of	of	ADP
ajssms-1038	141	15	authority	authority	NOUN
ajssms-1038	141	16	entails	entail	VERB
ajssms-1038	141	17	“	"	PUNCT
ajssms-1038	141	18	the	the	DET
ajssms-1038	141	19	shifting	shifting	NOUN
ajssms-1038	141	20	of	of	ADP
ajssms-1038	141	21	management	management	NOUN
ajssms-1038	141	22	responsibilities	responsibility	NOUN
ajssms-1038	141	23	from	from	ADP
ajssms-1038	141	24	the	the	DET
ajssms-1038	141	25	center	center	NOUN
ajssms-1038	141	26	to	to	ADP
ajssms-1038	141	27	the	the	DET
ajssms-1038	141	28	lower	low	ADJ
ajssms-1038	141	29	level	level	NOUN
ajssms-1038	141	30	,	,	PUNCT
ajssms-1038	141	31	but	but	CCONJ
ajssms-1038	141	32	the	the	DET
ajssms-1038	141	33	center	center	NOUN
ajssms-1038	141	34	retaining	retain	VERB
ajssms-1038	141	35	the	the	DET
ajssms-1038	141	36	overall	overall	ADJ
ajssms-1038	141	37	control	control	NOUN
ajssms-1038	141	38	of	of	ADP
ajssms-1038	141	39	powers	power	NOUN
ajssms-1038	141	40	”	"	PUNCT
ajssms-1038	141	41	.	.	PUNCT
ajssms-1038	142	1	public	public	ADJ
ajssms-1038	142	2	officials	official	NOUN
ajssms-1038	142	3	on	on	ADP
ajssms-1038	142	4	the	the	DET
ajssms-1038	142	5	higher	high	ADJ
ajssms-1038	142	6	authority	authority	NOUN
ajssms-1038	142	7	tend	tend	VERB
ajssms-1038	142	8	to	to	PART
ajssms-1038	142	9	abuse	abuse	VERB
ajssms-1038	142	10	these	these	DET
ajssms-1038	142	11	powers	power	NOUN
ajssms-1038	142	12	for	for	ADP
ajssms-1038	142	13	their	their	PRON
ajssms-1038	142	14	own	own	ADJ
ajssms-1038	142	15	personal	personal	ADJ
ajssms-1038	142	16	interests	interest	NOUN
ajssms-1038	142	17	and	and	CCONJ
ajssms-1038	142	18	gain	gain	NOUN
ajssms-1038	142	19	,	,	PUNCT
ajssms-1038	142	20	and	and	CCONJ
ajssms-1038	142	21	to	to	PART
ajssms-1038	142	22	neglect	neglect	VERB
ajssms-1038	142	23	the	the	DET
ajssms-1038	142	24	needs	need	NOUN
ajssms-1038	142	25	of	of	ADP
ajssms-1038	142	26	the	the	DET
ajssms-1038	142	27	vulnerable	vulnerable	ADJ
ajssms-1038	142	28	citizens	citizen	NOUN
ajssms-1038	142	29	(	(	PUNCT
ajssms-1038	142	30	thomas	thomas	PROPN
ajssms-1038	142	31	,	,	PUNCT
ajssms-1038	142	32	2016	2016	NUM
ajssms-1038	142	33	)	)	PUNCT
ajssms-1038	142	34	.	.	PUNCT
ajssms-1038	143	1	although	although	SCONJ
ajssms-1038	143	2	there	there	PRON
ajssms-1038	143	3	are	be	VERB
ajssms-1038	143	4	legislative	legislative	ADJ
ajssms-1038	143	5	frameworks	framework	NOUN
ajssms-1038	143	6	and	and	CCONJ
ajssms-1038	143	7	policies	policy	NOUN
ajssms-1038	143	8	that	that	PRON
ajssms-1038	143	9	govern	govern	VERB
ajssms-1038	143	10	public	public	ADJ
ajssms-1038	143	11	financial	financial	ADJ
ajssms-1038	143	12	management	management	NOUN
ajssms-1038	143	13	including	include	VERB
ajssms-1038	143	14	delegation	delegation	NOUN
ajssms-1038	143	15	of	of	ADP
ajssms-1038	143	16	authority	authority	NOUN
ajssms-1038	143	17	in	in	ADP
ajssms-1038	143	18	the	the	DET
ajssms-1038	143	19	public	public	ADJ
ajssms-1038	143	20	service	service	NOUN
ajssms-1038	143	21	,	,	PUNCT
ajssms-1038	143	22	they	they	PRON
ajssms-1038	143	23	are	be	AUX
ajssms-1038	143	24	neglected	neglect	VERB
ajssms-1038	143	25	.	.	PUNCT
ajssms-1038	144	1	thus	thus	ADV
ajssms-1038	144	2	,	,	PUNCT
ajssms-1038	144	3	the	the	DET
ajssms-1038	144	4	accounting	accounting	NOUN
ajssms-1038	144	5	officer	officer	NOUN
ajssms-1038	144	6	of	of	ADP
ajssms-1038	144	7	the	the	DET
ajssms-1038	144	8	government	government	NOUN
ajssms-1038	144	9	department	department	NOUN
ajssms-1038	144	10	should	should	AUX
ajssms-1038	144	11	establish	establish	VERB
ajssms-1038	144	12	an	an	DET
ajssms-1038	144	13	explicit	explicit	ADJ
ajssms-1038	144	14	system	system	NOUN
ajssms-1038	144	15	of	of	ADP
ajssms-1038	144	16	delegation	delegation	NOUN
ajssms-1038	144	17	of	of	ADP
ajssms-1038	144	18	authority	authority	NOUN
ajssms-1038	144	19	to	to	PART
ajssms-1038	144	20	improve	improve	VERB
ajssms-1038	144	21	operational	operational	ADJ
ajssms-1038	144	22	standards	standard	NOUN
ajssms-1038	144	23	and	and	CCONJ
ajssms-1038	144	24	“	"	PUNCT
ajssms-1038	144	25	provide	provide	VERB
ajssms-1038	144	26	adequate	adequate	ADJ
ajssms-1038	144	27	checks	check	NOUN
ajssms-1038	144	28	and	and	CCONJ
ajssms-1038	144	29	balances	balance	NOUN
ajssms-1038	144	30	”	"	PUNCT
ajssms-1038	144	31	(	(	PUNCT
ajssms-1038	144	32	sibanda	sibanda	NOUN
ajssms-1038	144	33	,	,	PUNCT
ajssms-1038	144	34	2017	2017	NUM
ajssms-1038	144	35	)	)	PUNCT
ajssms-1038	144	36	.	.	PUNCT
ajssms-1038	145	1	4.5	4.5	NUM
ajssms-1038	145	2	.	.	PUNCT
ajssms-1038	145	3	embezzlement	embezzlement	NOUN
ajssms-1038	145	4	of	of	ADP
ajssms-1038	145	5	public	public	ADJ
ajssms-1038	145	6	funds	fund	NOUN
ajssms-1038	145	7	the	the	DET
ajssms-1038	145	8	lack	lack	NOUN
ajssms-1038	145	9	of	of	ADP
ajssms-1038	145	10	good	good	ADJ
ajssms-1038	145	11	financial	financial	ADJ
ajssms-1038	145	12	governance	governance	NOUN
ajssms-1038	145	13	and	and	CCONJ
ajssms-1038	145	14	continuous	continuous	ADJ
ajssms-1038	145	15	incurring	incurring	NOUN
ajssms-1038	145	16	of	of	ADP
ajssms-1038	145	17	unwanted	unwanted	ADJ
ajssms-1038	145	18	expenditure	expenditure	NOUN
ajssms-1038	145	19	both	both	PRON
ajssms-1038	145	20	remain	remain	VERB
ajssms-1038	145	21	as	as	ADP
ajssms-1038	145	22	challenge	challenge	NOUN
ajssms-1038	145	23	that	that	PRON
ajssms-1038	145	24	obstruct	obstruct	VERB
ajssms-1038	145	25	service	service	NOUN
ajssms-1038	145	26	delivery	delivery	NOUN
ajssms-1038	145	27	(	(	PUNCT
ajssms-1038	145	28	dzomira	dzomira	NOUN
ajssms-1038	145	29	,	,	PUNCT
ajssms-1038	145	30	2017	2017	NUM
ajssms-1038	145	31	)	)	PUNCT
ajssms-1038	145	32	.	.	PUNCT
ajssms-1038	146	1	this	this	PRON
ajssms-1038	146	2	resulted	result	VERB
ajssms-1038	146	3	in	in	ADP
ajssms-1038	146	4	the	the	DET
ajssms-1038	146	5	mismanagement	mismanagement	NOUN
ajssms-1038	146	6	of	of	ADP
ajssms-1038	146	7	public	public	ADJ
ajssms-1038	146	8	funds	fund	NOUN
ajssms-1038	146	9	and	and	CCONJ
ajssms-1038	146	10	thus	thus	ADV
ajssms-1038	146	11	,	,	PUNCT
ajssms-1038	146	12	maladministration	maladministration	NOUN
ajssms-1038	146	13	in	in	ADP
ajssms-1038	146	14	different	different	ADJ
ajssms-1038	146	15	government	government	NOUN
ajssms-1038	146	16	departments	department	NOUN
ajssms-1038	146	17	.	.	PUNCT
ajssms-1038	147	1	the	the	DET
ajssms-1038	147	2	lack	lack	NOUN
ajssms-1038	147	3	of	of	ADP
ajssms-1038	147	4	accountability	accountability	NOUN
ajssms-1038	147	5	in	in	ADP
ajssms-1038	147	6	public	public	ADJ
ajssms-1038	147	7	finances	finance	NOUN
ajssms-1038	147	8	has	have	AUX
ajssms-1038	147	9	been	be	AUX
ajssms-1038	147	10	accompanied	accompany	VERB
ajssms-1038	147	11	by	by	ADP
ajssms-1038	147	12	irregular	irregular	ADJ
ajssms-1038	147	13	procurement	procurement	NOUN
ajssms-1038	147	14	of	of	ADP
ajssms-1038	147	15	goods	good	NOUN
ajssms-1038	147	16	and	and	CCONJ
ajssms-1038	147	17	services	service	NOUN
ajssms-1038	147	18	and	and	CCONJ
ajssms-1038	147	19	unaccounted	unaccounte	VERB
ajssms-1038	147	20	public	public	ADJ
ajssms-1038	147	21	funds	fund	NOUN
ajssms-1038	147	22	(	(	PUNCT
ajssms-1038	147	23	agsa	agsa	ADJ
ajssms-1038	147	24	,	,	PUNCT
ajssms-1038	147	25	2017	2017	NUM
ajssms-1038	147	26	)	)	PUNCT
ajssms-1038	147	27	;	;	PUNCT
ajssms-1038	147	28	(	(	PUNCT
ajssms-1038	147	29	dzomira	dzomira	NOUN
ajssms-1038	147	30	,	,	PUNCT
ajssms-1038	147	31	2017	2017	NUM
ajssms-1038	147	32	)	)	PUNCT
ajssms-1038	147	33	;	;	PUNCT
ajssms-1038	147	34	(	(	PUNCT
ajssms-1038	147	35	dzomira	dzomira	NOUN
ajssms-1038	147	36	,	,	PUNCT
ajssms-1038	147	37	2017	2017	NUM
ajssms-1038	147	38	)	)	PUNCT
ajssms-1038	147	39	;	;	PUNCT
ajssms-1038	147	40	(	(	PUNCT
ajssms-1038	147	41	saka	saka	X
ajssms-1038	147	42	,	,	PUNCT
ajssms-1038	147	43	2016	2016	NUM
ajssms-1038	147	44	)	)	PUNCT
ajssms-1038	147	45	;	;	PUNCT
ajssms-1038	147	46	(	(	PUNCT
ajssms-1038	147	47	naidoo	naidoo	PROPN
ajssms-1038	147	48	,	,	PUNCT
ajssms-1038	147	49	2012	2012	NUM
ajssms-1038	147	50	)	)	PUNCT
ajssms-1038	147	51	.	.	PUNCT
ajssms-1038	148	1	in	in	ADP
ajssms-1038	148	2	addition	addition	NOUN
ajssms-1038	148	3	,	,	PUNCT
ajssms-1038	148	4	public	public	ADJ
ajssms-1038	148	5	officials	official	NOUN
ajssms-1038	148	6	have	have	AUX
ajssms-1038	148	7	exploited	exploit	VERB
ajssms-1038	148	8	their	their	PRON
ajssms-1038	148	9	ranks	rank	NOUN
ajssms-1038	148	10	by	by	ADP
ajssms-1038	148	11	utilising	utilise	VERB
ajssms-1038	148	12	public	public	ADJ
ajssms-1038	148	13	funds	fund	NOUN
ajssms-1038	148	14	for	for	ADP
ajssms-1038	148	15	personal	personal	ADJ
ajssms-1038	148	16	benefit	benefit	NOUN
ajssms-1038	148	17	(	(	PUNCT
ajssms-1038	148	18	edoun	edoun	NOUN
ajssms-1038	148	19	,	,	PUNCT
ajssms-1038	148	20	2015	2015	NUM
ajssms-1038	148	21	)	)	PUNCT
ajssms-1038	148	22	.	.	PUNCT
ajssms-1038	149	1	as	as	ADP
ajssms-1038	149	2	a	a	DET
ajssms-1038	149	3	result	result	NOUN
ajssms-1038	149	4	,	,	PUNCT
ajssms-1038	149	5	poor	poor	ADJ
ajssms-1038	149	6	compliance	compliance	NOUN
ajssms-1038	149	7	with	with	ADP
ajssms-1038	149	8	applicable	applicable	ADJ
ajssms-1038	149	9	rules	rule	NOUN
ajssms-1038	149	10	and	and	CCONJ
ajssms-1038	149	11	regulations	regulation	NOUN
ajssms-1038	149	12	has	have	AUX
ajssms-1038	149	13	been	be	AUX
ajssms-1038	149	14	evident	evident	ADJ
ajssms-1038	149	15	in	in	ADP
ajssms-1038	149	16	the	the	DET
ajssms-1038	149	17	inability	inability	NOUN
ajssms-1038	149	18	to	to	PART
ajssms-1038	149	19	manage	manage	VERB
ajssms-1038	149	20	public	public	ADJ
ajssms-1038	149	21	funds	fund	NOUN
ajssms-1038	149	22	(	(	PUNCT
ajssms-1038	149	23	agsa	agsa	NOUN
ajssms-1038	149	24	,	,	PUNCT
ajssms-1038	149	25	2017	2017	NUM
ajssms-1038	149	26	)	)	PUNCT
ajssms-1038	149	27	.	.	PUNCT
ajssms-1038	150	1	this	this	PRON
ajssms-1038	150	2	has	have	AUX
ajssms-1038	150	3	relegated	relegate	VERB
ajssms-1038	150	4	service	service	NOUN
ajssms-1038	150	5	delivery	delivery	NOUN
ajssms-1038	150	6	and	and	CCONJ
ajssms-1038	150	7	left	leave	VERB
ajssms-1038	150	8	vulnerable	vulnerable	ADJ
ajssms-1038	150	9	citizens	citizen	NOUN
ajssms-1038	150	10	in	in	ADP
ajssms-1038	150	11	a	a	DET
ajssms-1038	150	12	dire	dire	ADJ
ajssms-1038	150	13	situation	situation	NOUN
ajssms-1038	150	14	.	.	PUNCT
ajssms-1038	151	1	4.6	4.6	NUM
ajssms-1038	151	2	.	.	PUNCT
ajssms-1038	151	3	lack	lack	NOUN
ajssms-1038	151	4	of	of	ADP
ajssms-1038	151	5	internal	internal	ADJ
ajssms-1038	151	6	control	control	NOUN
ajssms-1038	151	7	systems	system	NOUN
ajssms-1038	151	8	ample	ample	ADJ
ajssms-1038	151	9	internal	internal	ADJ
ajssms-1038	151	10	control	control	NOUN
ajssms-1038	151	11	measures	measure	NOUN
ajssms-1038	151	12	should	should	AUX
ajssms-1038	151	13	be	be	AUX
ajssms-1038	151	14	in	in	ADP
ajssms-1038	151	15	place	place	NOUN
ajssms-1038	151	16	to	to	PART
ajssms-1038	151	17	direct	direct	VERB
ajssms-1038	151	18	the	the	DET
ajssms-1038	151	19	functions	function	NOUN
ajssms-1038	151	20	on	on	ADP
ajssms-1038	151	21	the	the	DET
ajssms-1038	151	22	daily	daily	ADJ
ajssms-1038	151	23	basis	basis	NOUN
ajssms-1038	151	24	.	.	PUNCT
ajssms-1038	152	1	the	the	DET
ajssms-1038	152	2	research	research	NOUN
ajssms-1038	152	3	findings	finding	NOUN
ajssms-1038	152	4	by	by	ADP
ajssms-1038	152	5	dzomira	dzomira	PROPN
ajssms-1038	152	6	(	(	PUNCT
ajssms-1038	152	7	2017	2017	NUM
ajssms-1038	152	8	)	)	PUNCT
ajssms-1038	152	9	reveal	reveal	VERB
ajssms-1038	152	10	that	that	SCONJ
ajssms-1038	152	11	inadequate	inadequate	ADJ
ajssms-1038	152	12	financial	financial	ADJ
ajssms-1038	152	13	governance	governance	NOUN
ajssms-1038	152	14	in	in	ADP
ajssms-1038	152	15	the	the	DET
ajssms-1038	152	16	republic	republic	NOUN
ajssms-1038	152	17	of	of	ADP
ajssms-1038	152	18	south	south	PROPN
ajssms-1038	152	19	africa	africa	PROPN
ajssms-1038	152	20	is	be	AUX
ajssms-1038	152	21	continuing	continue	VERB
ajssms-1038	152	22	to	to	PART
ajssms-1038	152	23	ensure	ensure	VERB
ajssms-1038	152	24	the	the	DET
ajssms-1038	152	25	incurring	incurring	NOUN
ajssms-1038	152	26	of	of	ADP
ajssms-1038	152	27	unauthorised	unauthorised	ADJ
ajssms-1038	152	28	expenditure	expenditure	NOUN
ajssms-1038	152	29	,	,	PUNCT
ajssms-1038	152	30	irregular	irregular	ADJ
ajssms-1038	152	31	expenditure	expenditure	NOUN
ajssms-1038	152	32	and	and	CCONJ
ajssms-1038	152	33	,	,	PUNCT
ajssms-1038	152	34	fruitless	fruitless	ADJ
ajssms-1038	152	35	and	and	CCONJ
ajssms-1038	152	36	wasteful	wasteful	ADJ
ajssms-1038	152	37	expenditure	expenditure	NOUN
ajssms-1038	152	38	.	.	PUNCT
ajssms-1038	153	1	for	for	ADP
ajssms-1038	153	2	example	example	NOUN
ajssms-1038	153	3	,	,	PUNCT
ajssms-1038	153	4	it	it	PRON
ajssms-1038	153	5	has	have	AUX
ajssms-1038	153	6	been	be	AUX
ajssms-1038	153	7	noted	note	VERB
ajssms-1038	153	8	that	that	SCONJ
ajssms-1038	153	9	limpopo	limpopo	PROPN
ajssms-1038	153	10	province	province	PROPN
ajssms-1038	153	11	,	,	PUNCT
ajssms-1038	153	12	amongst	amongst	ADP
ajssms-1038	153	13	other	other	ADJ
ajssms-1038	153	14	provinces	province	NOUN
ajssms-1038	153	15	,	,	PUNCT
ajssms-1038	153	16	has	have	AUX
ajssms-1038	153	17	contributed	contribute	VERB
ajssms-1038	153	18	significantly	significantly	ADV
ajssms-1038	153	19	to	to	ADP
ajssms-1038	153	20	the	the	DET
ajssms-1038	153	21	rise	rise	NOUN
ajssms-1038	153	22	of	of	ADP
ajssms-1038	153	23	irregular	irregular	ADJ
ajssms-1038	153	24	expenditure	expenditure	NOUN
ajssms-1038	153	25	(	(	PUNCT
ajssms-1038	153	26	agsa	agsa	NOUN
ajssms-1038	153	27	,	,	PUNCT
ajssms-1038	153	28	2017	2017	NUM
ajssms-1038	153	29	)	)	PUNCT
ajssms-1038	153	30	.	.	PUNCT
ajssms-1038	154	1	the	the	DET
ajssms-1038	154	2	leaders	leader	NOUN
ajssms-1038	154	3	in	in	ADP
ajssms-1038	154	4	the	the	DET
ajssms-1038	154	5	public	public	ADJ
ajssms-1038	154	6	service	service	NOUN
ajssms-1038	154	7	tend	tend	VERB
ajssms-1038	154	8	to	to	PART
ajssms-1038	154	9	act	act	VERB
ajssms-1038	154	10	based	base	VERB
ajssms-1038	154	11	on	on	ADP
ajssms-1038	154	12	their	their	PRON
ajssms-1038	154	13	best	good	ADJ
ajssms-1038	154	14	interest	interest	NOUN
ajssms-1038	154	15	and	and	CCONJ
ajssms-1038	154	16	ignore	ignore	VERB
ajssms-1038	154	17	compliance	compliance	NOUN
ajssms-1038	154	18	with	with	ADP
ajssms-1038	154	19	applicable	applicable	ADJ
ajssms-1038	154	20	legislation	legislation	NOUN
ajssms-1038	154	21	.	.	PUNCT
ajssms-1038	155	1	they	they	PRON
ajssms-1038	155	2	engage	engage	VERB
ajssms-1038	155	3	in	in	ADP
ajssms-1038	155	4	fraudulent	fraudulent	ADJ
ajssms-1038	155	5	activities	activity	NOUN
ajssms-1038	155	6	by	by	ADP
ajssms-1038	155	7	manipulating	manipulate	VERB
ajssms-1038	155	8	the	the	DET
ajssms-1038	155	9	systems	system	NOUN
ajssms-1038	155	10	for	for	ADP
ajssms-1038	155	11	their	their	PRON
ajssms-1038	155	12	personal	personal	ADJ
ajssms-1038	155	13	gain	gain	NOUN
ajssms-1038	155	14	and	and	CCONJ
ajssms-1038	155	15	at	at	ADP
ajssms-1038	155	16	the	the	DET
ajssms-1038	155	17	expense	expense	NOUN
ajssms-1038	155	18	of	of	ADP
ajssms-1038	155	19	the	the	DET
ajssms-1038	155	20	public	public	NOUN
ajssms-1038	155	21	;	;	PUNCT
ajssms-1038	155	22	and	and	CCONJ
ajssms-1038	155	23	no	no	DET
ajssms-1038	155	24	remedial	remedial	ADJ
ajssms-1038	155	25	actions	action	NOUN
ajssms-1038	155	26	are	be	AUX
ajssms-1038	155	27	being	be	AUX
ajssms-1038	155	28	taken	take	VERB
ajssms-1038	155	29	against	against	ADP
ajssms-1038	155	30	them	they	PRON
ajssms-1038	155	31	.	.	PUNCT
ajssms-1038	156	1	hence	hence	ADV
ajssms-1038	156	2	service	service	NOUN
ajssms-1038	156	3	delivery	delivery	NOUN
ajssms-1038	156	4	suffers	suffer	VERB
ajssms-1038	156	5	and	and	CCONJ
ajssms-1038	156	6	the	the	DET
ajssms-1038	156	7	protests	protest	NOUN
ajssms-1038	156	8	continue	continue	VERB
ajssms-1038	156	9	to	to	PART
ajssms-1038	156	10	happen	happen	VERB
ajssms-1038	156	11	in	in	ADP
ajssms-1038	156	12	the	the	DET
ajssms-1038	156	13	society	society	NOUN
ajssms-1038	156	14	.	.	PUNCT
ajssms-1038	157	1	dzomira	dzomira	PROPN
ajssms-1038	157	2	(	(	PUNCT
ajssms-1038	157	3	2017	2017	NUM
ajssms-1038	157	4	)	)	PUNCT
ajssms-1038	157	5	argues	argue	VERB
ajssms-1038	157	6	that	that	SCONJ
ajssms-1038	157	7	various	various	ADJ
ajssms-1038	157	8	public	public	ADJ
ajssms-1038	157	9	agencies	agency	NOUN
ajssms-1038	157	10	still	still	ADV
ajssms-1038	157	11	experience	experience	VERB
ajssms-1038	157	12	challenges	challenge	NOUN
ajssms-1038	157	13	in	in	ADP
ajssms-1038	157	14	relation	relation	NOUN
ajssms-1038	157	15	to	to	ADP
ajssms-1038	157	16	the	the	DET
ajssms-1038	157	17	evaluation	evaluation	NOUN
ajssms-1038	157	18	of	of	ADP
ajssms-1038	157	19	governance	governance	NOUN
ajssms-1038	157	20	structures	structure	NOUN
ajssms-1038	157	21	and	and	CCONJ
ajssms-1038	157	22	agreements	agreement	NOUN
ajssms-1038	157	23	.	.	PUNCT
ajssms-1038	158	1	4.7	4.7	NUM
ajssms-1038	158	2	.	.	PUNCT
ajssms-1038	158	3	corruption	corruption	NOUN
ajssms-1038	158	4	ngwakwe	ngwakwe	NOUN
ajssms-1038	158	5	(	(	PUNCT
ajssms-1038	158	6	2012	2012	NUM
ajssms-1038	158	7	)	)	PUNCT
ajssms-1038	158	8	states	state	VERB
ajssms-1038	158	9	that	that	SCONJ
ajssms-1038	158	10	corruption	corruption	NOUN
ajssms-1038	158	11	is	be	AUX
ajssms-1038	158	12	a	a	DET
ajssms-1038	158	13	“	"	PUNCT
ajssms-1038	158	14	cancer	cancer	NOUN
ajssms-1038	158	15	that	that	PRON
ajssms-1038	158	16	appears	appear	VERB
ajssms-1038	158	17	to	to	PART
ajssms-1038	158	18	be	be	AUX
ajssms-1038	158	19	endemic	endemic	ADJ
ajssms-1038	158	20	in	in	ADP
ajssms-1038	158	21	african	african	ADJ
ajssms-1038	158	22	public	public	ADJ
ajssms-1038	158	23	service	service	NOUN
ajssms-1038	158	24	”	"	PUNCT
ajssms-1038	158	25	.	.	PUNCT
ajssms-1038	159	1	according	accord	VERB
ajssms-1038	159	2	to	to	PART
ajssms-1038	159	3	mazibuko	mazibuko	VERB
ajssms-1038	159	4	and	and	CCONJ
ajssms-1038	159	5	fourie	fourie	PROPN
ajssms-1038	159	6	(	(	PUNCT
ajssms-1038	159	7	2017	2017	NUM
ajssms-1038	159	8	)	)	PUNCT
ajssms-1038	159	9	public	public	ADJ
ajssms-1038	159	10	service	service	NOUN
ajssms-1038	159	11	institutions	institution	NOUN
ajssms-1038	159	12	are	be	AUX
ajssms-1038	159	13	still	still	ADV
ajssms-1038	159	14	experiencing	experience	VERB
ajssms-1038	159	15	challenges	challenge	NOUN
ajssms-1038	159	16	of	of	ADP
ajssms-1038	159	17	insufficient	insufficient	ADJ
ajssms-1038	159	18	control	control	NOUN
ajssms-1038	159	19	over	over	ADP
ajssms-1038	159	20	contract	contract	NOUN
ajssms-1038	159	21	performance	performance	NOUN
ajssms-1038	159	22	and	and	CCONJ
ajssms-1038	159	23	assessment	assessment	NOUN
ajssms-1038	159	24	.	.	PUNCT
ajssms-1038	160	1	this	this	DET
ajssms-1038	160	2	lack	lack	NOUN
ajssms-1038	160	3	of	of	ADP
ajssms-1038	160	4	control	control	NOUN
ajssms-1038	160	5	creates	create	VERB
ajssms-1038	160	6	a	a	DET
ajssms-1038	160	7	loophole	loophole	NOUN
ajssms-1038	160	8	and	and	CCONJ
ajssms-1038	160	9	possibility	possibility	NOUN
ajssms-1038	160	10	for	for	ADP
ajssms-1038	160	11	escalating	escalate	VERB
ajssms-1038	160	12	corruption	corruption	NOUN
ajssms-1038	160	13	.	.	PUNCT
ajssms-1038	161	1	thomas	thomas	PROPN
ajssms-1038	161	2	(	(	PUNCT
ajssms-1038	161	3	2016	2016	NUM
ajssms-1038	161	4	)	)	PUNCT
ajssms-1038	161	5	argues	argue	VERB
ajssms-1038	161	6	that	that	SCONJ
ajssms-1038	161	7	corruption	corruption	NOUN
ajssms-1038	161	8	is	be	AUX
ajssms-1038	161	9	a	a	DET
ajssms-1038	161	10	“	"	PUNCT
ajssms-1038	161	11	consequence	consequence	NOUN
ajssms-1038	161	12	of	of	ADP
ajssms-1038	161	13	the	the	DET
ajssms-1038	161	14	nexus	nexus	NOUN
ajssms-1038	161	15	between	between	ADP
ajssms-1038	161	16	bureaucracy	bureaucracy	NOUN
ajssms-1038	161	17	,	,	PUNCT
ajssms-1038	161	18	politics	politic	NOUN
ajssms-1038	161	19	and	and	CCONJ
ajssms-1038	161	20	criminals	criminal	NOUN
ajssms-1038	161	21	”	"	PUNCT
ajssms-1038	161	22	.	.	PUNCT
ajssms-1038	162	1	furthermore	furthermore	ADV
ajssms-1038	162	2	,	,	PUNCT
ajssms-1038	162	3	corruption	corruption	NOUN
ajssms-1038	162	4	creates	create	VERB
ajssms-1038	162	5	economic	economic	ADJ
ajssms-1038	162	6	obstacles	obstacle	NOUN
ajssms-1038	162	7	in	in	ADP
ajssms-1038	162	8	the	the	DET
ajssms-1038	162	9	public	public	ADJ
ajssms-1038	162	10	service	service	NOUN
ajssms-1038	162	11	in	in	ADP
ajssms-1038	162	12	that	that	DET
ajssms-1038	162	13	public	public	ADJ
ajssms-1038	162	14	asian	asian	ADJ
ajssms-1038	162	15	journal	journal	NOUN
ajssms-1038	162	16	of	of	ADP
ajssms-1038	162	17	social	social	ADJ
ajssms-1038	162	18	sciences	sciences	PROPN
ajssms-1038	162	19	and	and	CCONJ
ajssms-1038	162	20	management	management	NOUN
ajssms-1038	162	21	studies	study	NOUN
ajssms-1038	162	22	,	,	PUNCT
ajssms-1038	162	23	2019	2019	NUM
ajssms-1038	162	24	,	,	PUNCT
ajssms-1038	162	25	6(2	6(2	NUM
ajssms-1038	162	26	):	):	PUNCT
ajssms-1038	162	27	23	23	NUM
ajssms-1038	162	28	-	-	SYM
ajssms-1038	162	29	29	29	NUM
ajssms-1038	162	30	27	27	NUM
ajssms-1038	162	31	©	©	PROPN
ajssms-1038	162	32	2019	2019	NUM
ajssms-1038	162	33	by	by	ADP
ajssms-1038	162	34	the	the	DET
ajssms-1038	162	35	authors	author	NOUN
ajssms-1038	162	36	;	;	PUNCT
ajssms-1038	162	37	licensee	licensee	PROPN
ajssms-1038	162	38	asian	asian	ADJ
ajssms-1038	162	39	online	online	PROPN
ajssms-1038	162	40	journal	journal	PROPN
ajssms-1038	162	41	publishing	publishing	PROPN
ajssms-1038	162	42	group	group	NOUN
ajssms-1038	162	43	officials	official	NOUN
ajssms-1038	162	44	redirect	redirect	VERB
ajssms-1038	162	45	public	public	ADJ
ajssms-1038	162	46	funds	fund	NOUN
ajssms-1038	162	47	for	for	ADP
ajssms-1038	162	48	their	their	PRON
ajssms-1038	162	49	own	own	ADJ
ajssms-1038	162	50	personal	personal	ADJ
ajssms-1038	162	51	gains	gain	NOUN
ajssms-1038	162	52	and	and	CCONJ
ajssms-1038	162	53	fail	fail	VERB
ajssms-1038	162	54	to	to	PART
ajssms-1038	162	55	render	render	VERB
ajssms-1038	162	56	services	service	NOUN
ajssms-1038	162	57	to	to	ADP
ajssms-1038	162	58	the	the	DET
ajssms-1038	162	59	communities	community	NOUN
ajssms-1038	162	60	(	(	PUNCT
ajssms-1038	162	61	thomas	thomas	PROPN
ajssms-1038	162	62	,	,	PUNCT
ajssms-1038	162	63	2016	2016	NUM
ajssms-1038	162	64	)	)	PUNCT
ajssms-1038	162	65	.	.	PUNCT
ajssms-1038	163	1	this	this	PRON
ajssms-1038	163	2	has	have	AUX
ajssms-1038	163	3	placed	place	VERB
ajssms-1038	163	4	impoverished	impoverished	ADJ
ajssms-1038	163	5	citizens	citizen	NOUN
ajssms-1038	163	6	in	in	ADP
ajssms-1038	163	7	a	a	DET
ajssms-1038	163	8	crisis	crisis	NOUN
ajssms-1038	163	9	situation	situation	NOUN
ajssms-1038	163	10	.	.	PUNCT
ajssms-1038	164	1	therefore	therefore	ADV
ajssms-1038	164	2	,	,	PUNCT
ajssms-1038	164	3	good	good	ADJ
ajssms-1038	164	4	governance	governance	NOUN
ajssms-1038	164	5	is	be	AUX
ajssms-1038	164	6	an	an	DET
ajssms-1038	164	7	essential	essential	ADJ
ajssms-1038	164	8	factor	factor	NOUN
ajssms-1038	164	9	in	in	ADP
ajssms-1038	164	10	combating	combat	VERB
ajssms-1038	164	11	corruption	corruption	NOUN
ajssms-1038	164	12	in	in	ADP
ajssms-1038	164	13	the	the	DET
ajssms-1038	164	14	public	public	ADJ
ajssms-1038	164	15	sector	sector	NOUN
ajssms-1038	164	16	(	(	PUNCT
ajssms-1038	164	17	meyer	meyer	PROPN
ajssms-1038	164	18	,	,	PUNCT
ajssms-1038	164	19	2018	2018	NUM
ajssms-1038	164	20	)	)	PUNCT
ajssms-1038	164	21	;	;	PUNCT
ajssms-1038	164	22	(	(	PUNCT
ajssms-1038	164	23	booranakit	booranakit	NOUN
ajssms-1038	164	24	et	et	PROPN
ajssms-1038	164	25	al	al	PROPN
ajssms-1038	164	26	.	.	PROPN
ajssms-1038	164	27	,	,	PUNCT
ajssms-1038	164	28	2018	2018	NUM
ajssms-1038	164	29	)	)	PUNCT
ajssms-1038	164	30	;	;	PUNCT
ajssms-1038	164	31	(	(	PUNCT
ajssms-1038	164	32	jashari	jashari	ADJ
ajssms-1038	164	33	and	and	CCONJ
ajssms-1038	164	34	pepaj	pepaj	NOUN
ajssms-1038	164	35	,	,	PUNCT
ajssms-1038	164	36	2018	2018	NUM
ajssms-1038	164	37	)	)	PUNCT
ajssms-1038	164	38	;	;	PUNCT
ajssms-1038	164	39	(	(	PUNCT
ajssms-1038	164	40	dzomira	dzomira	NOUN
ajssms-1038	164	41	,	,	PUNCT
ajssms-1038	164	42	2017	2017	NUM
ajssms-1038	164	43	)	)	PUNCT
ajssms-1038	164	44	.	.	PUNCT
ajssms-1038	165	1	according	accord	VERB
ajssms-1038	165	2	to	to	ADP
ajssms-1038	165	3	sibanda	sibanda	PROPN
ajssms-1038	165	4	(	(	PUNCT
ajssms-1038	165	5	2017	2017	NUM
ajssms-1038	165	6	)	)	PUNCT
ajssms-1038	165	7	corruption	corruption	NOUN
ajssms-1038	165	8	leads	lead	VERB
ajssms-1038	165	9	to	to	ADP
ajssms-1038	165	10	“	"	PUNCT
ajssms-1038	165	11	public	public	ADJ
ajssms-1038	165	12	funds	fund	NOUN
ajssms-1038	165	13	being	be	AUX
ajssms-1038	165	14	misused	misuse	VERB
ajssms-1038	165	15	,	,	PUNCT
ajssms-1038	165	16	applied	apply	VERB
ajssms-1038	165	17	to	to	PART
ajssms-1038	165	18	benefit	benefit	VERB
ajssms-1038	165	19	a	a	DET
ajssms-1038	165	20	select	select	ADJ
ajssms-1038	165	21	individual	individual	NOUN
ajssms-1038	165	22	or	or	CCONJ
ajssms-1038	165	23	entity	entity	NOUN
ajssms-1038	165	24	,	,	PUNCT
ajssms-1038	165	25	or	or	CCONJ
ajssms-1038	165	26	results	result	NOUN
ajssms-1038	165	27	in	in	ADP
ajssms-1038	165	28	potential	potential	ADJ
ajssms-1038	165	29	public	public	ADJ
ajssms-1038	165	30	funds	fund	NOUN
ajssms-1038	165	31	being	be	AUX
ajssms-1038	165	32	diverted	divert	VERB
ajssms-1038	165	33	from	from	ADP
ajssms-1038	165	34	government	government	NOUN
ajssms-1038	165	35	revenue	revenue	NOUN
ajssms-1038	165	36	to	to	ADP
ajssms-1038	165	37	private	private	ADJ
ajssms-1038	165	38	income	income	NOUN
ajssms-1038	165	39	”	"	PUNCT
ajssms-1038	165	40	.	.	PUNCT
ajssms-1038	166	1	the	the	DET
ajssms-1038	166	2	anti	anti	ADJ
ajssms-1038	166	3	-	-	ADJ
ajssms-1038	166	4	corruption	corruption	ADJ
ajssms-1038	166	5	resource	resource	NOUN
ajssms-1038	166	6	centre	centre	NOUN
ajssms-1038	166	7	(	(	PUNCT
ajssms-1038	166	8	4u	4u	NOUN
ajssms-1038	166	9	guide	guide	NOUN
ajssms-1038	166	10	)	)	PUNCT
ajssms-1038	166	11	(	(	PUNCT
ajssms-1038	166	12	2019	2019	NUM
ajssms-1038	166	13	)	)	PUNCT
ajssms-1038	166	14	undertook	undertake	VERB
ajssms-1038	166	15	the	the	DET
ajssms-1038	166	16	study	study	NOUN
ajssms-1038	166	17	to	to	PART
ajssms-1038	166	18	measure	measure	VERB
ajssms-1038	166	19	corruption	corruption	NOUN
ajssms-1038	166	20	in	in	ADP
ajssms-1038	166	21	the	the	DET
ajssms-1038	166	22	public	public	ADJ
ajssms-1038	166	23	sector	sector	NOUN
ajssms-1038	166	24	.	.	PUNCT
ajssms-1038	167	1	the	the	DET
ajssms-1038	167	2	study	study	NOUN
ajssms-1038	167	3	was	be	AUX
ajssms-1038	167	4	based	base	VERB
ajssms-1038	167	5	on	on	ADP
ajssms-1038	167	6	the	the	DET
ajssms-1038	167	7	global	global	ADJ
ajssms-1038	167	8	corruption	corruption	NOUN
ajssms-1038	167	9	barometer	barometer	NOUN
ajssms-1038	167	10	which	which	PRON
ajssms-1038	167	11	includes	include	VERB
ajssms-1038	167	12	latin	latin	PROPN
ajssms-1038	167	13	america	america	PROPN
ajssms-1038	167	14	and	and	CCONJ
ajssms-1038	167	15	africa	africa	PROPN
ajssms-1038	167	16	geographical	geographical	ADJ
ajssms-1038	167	17	areas	area	NOUN
ajssms-1038	167	18	.	.	PUNCT
ajssms-1038	168	1	the	the	DET
ajssms-1038	168	2	acrc	acrc	NOUN
ajssms-1038	168	3	(	(	PUNCT
ajssms-1038	168	4	2019	2019	NUM
ajssms-1038	168	5	)	)	PUNCT
ajssms-1038	168	6	conducted	conduct	VERB
ajssms-1038	168	7	a	a	DET
ajssms-1038	168	8	research	research	NOUN
ajssms-1038	168	9	on	on	ADP
ajssms-1038	168	10	corruption	corruption	NOUN
ajssms-1038	168	11	statistics	statistic	NOUN
ajssms-1038	168	12	and	and	CCONJ
ajssms-1038	168	13	the	the	DET
ajssms-1038	168	14	measurement	measurement	NOUN
ajssms-1038	168	15	of	of	ADP
ajssms-1038	168	16	corruption	corruption	NOUN
ajssms-1038	168	17	as	as	SCONJ
ajssms-1038	168	18	set	set	VERB
ajssms-1038	168	19	out	out	ADP
ajssms-1038	168	20	table	table	NOUN
ajssms-1038	168	21	2	2	NUM
ajssms-1038	168	22	.	.	PUNCT
ajssms-1038	169	1	table-2	table-2	NUM
ajssms-1038	169	2	.	.	PUNCT
ajssms-1038	169	3	corruption	corruption	NOUN
ajssms-1038	169	4	related	relate	VERB
ajssms-1038	169	5	statistics	statistic	NOUN
ajssms-1038	169	6	.	.	PUNCT
ajssms-1038	170	1	type	type	NOUN
ajssms-1038	170	2	description	description	NOUN
ajssms-1038	170	3	examples	example	VERB
ajssms-1038	170	4	administrative	administrative	ADJ
ajssms-1038	170	5	statistics	statistics	PROPN
ajssms-1038	170	6	characteristics	characteristic	NOUN
ajssms-1038	170	7	of	of	ADP
ajssms-1038	170	8	government	government	NOUN
ajssms-1038	170	9	or	or	CCONJ
ajssms-1038	170	10	its	its	PRON
ajssms-1038	170	11	performance	performance	NOUN
ajssms-1038	170	12	relevant	relevant	ADJ
ajssms-1038	170	13	to	to	ADP
ajssms-1038	170	14	corruption	corruption	NOUN
ajssms-1038	170	15	or	or	CCONJ
ajssms-1038	170	16	anticorruption	anticorruption	NOUN
ajssms-1038	170	17	outcomes	outcome	NOUN
ajssms-1038	170	18			NOUN
ajssms-1038	170	19	number	number	NOUN
ajssms-1038	170	20	or	or	CCONJ
ajssms-1038	170	21	percentage	percentage	NOUN
ajssms-1038	170	22	of	of	ADP
ajssms-1038	170	23	procurements	procurement	NOUN
ajssms-1038	170	24	conducted	conduct	VERB
ajssms-1038	170	25	under	under	ADP
ajssms-1038	170	26	specific	specific	ADJ
ajssms-1038	170	27	rules	rule	NOUN
ajssms-1038	170	28	or	or	CCONJ
ajssms-1038	170	29	systems	system	NOUN
ajssms-1038	170	30			NOUN
ajssms-1038	170	31	percentage	percentage	NOUN
ajssms-1038	170	32	of	of	ADP
ajssms-1038	170	33	civil	civil	ADJ
ajssms-1038	170	34	servants	servant	NOUN
ajssms-1038	170	35	who	who	PRON
ajssms-1038	170	36	meet	meet	VERB
ajssms-1038	170	37	certain	certain	ADJ
ajssms-1038	170	38	position	position	NOUN
ajssms-1038	170	39	qualifications	qualification	NOUN
ajssms-1038	170	40			NOUN
ajssms-1038	170	41	number	number	NOUN
ajssms-1038	170	42	of	of	ADP
ajssms-1038	170	43	negative	negative	ADJ
ajssms-1038	170	44	audit	audit	NOUN
ajssms-1038	170	45	findings	finding	NOUN
ajssms-1038	170	46	per	per	ADP
ajssms-1038	170	47	agency	agency	NOUN
ajssms-1038	170	48	criminal	criminal	ADJ
ajssms-1038	170	49	or	or	CCONJ
ajssms-1038	170	50	legal	legal	ADJ
ajssms-1038	170	51	statistics	statistic	NOUN
ajssms-1038	170	52	data	datum	NOUN
ajssms-1038	170	53	on	on	ADP
ajssms-1038	170	54	corruption	corruption	NOUN
ajssms-1038	170	55	complaints	complaint	NOUN
ajssms-1038	170	56	,	,	PUNCT
ajssms-1038	170	57	investigations	investigation	NOUN
ajssms-1038	170	58	,	,	PUNCT
ajssms-1038	170	59	prosecutions	prosecution	NOUN
ajssms-1038	170	60	,	,	PUNCT
ajssms-1038	170	61	convictions	conviction	NOUN
ajssms-1038	170	62			NOUN
ajssms-1038	170	63	number	number	NOUN
ajssms-1038	170	64	of	of	ADP
ajssms-1038	170	65	corruption	corruption	NOUN
ajssms-1038	170	66	arrests	arrest	NOUN
ajssms-1038	170	67	,	,	PUNCT
ajssms-1038	170	68	investigations	investigation	NOUN
ajssms-1038	170	69	by	by	ADP
ajssms-1038	170	70	a	a	DET
ajssms-1038	170	71	specific	specific	ADJ
ajssms-1038	170	72	agency	agency	NOUN
ajssms-1038	170	73			NOUN
ajssms-1038	170	74	number	number	NOUN
ajssms-1038	170	75	of	of	ADP
ajssms-1038	170	76	corruption	corruption	NOUN
ajssms-1038	170	77	convictions	conviction	NOUN
ajssms-1038	170	78			NOUN
ajssms-1038	170	79	ratio	ratio	NOUN
ajssms-1038	170	80	of	of	ADP
ajssms-1038	170	81	arrests	arrest	NOUN
ajssms-1038	170	82	to	to	ADP
ajssms-1038	170	83	convictions	conviction	NOUN
ajssms-1038	170	84	population	population	NOUN
ajssms-1038	170	85	surveys	survey	NOUN
ajssms-1038	170	86	and	and	CCONJ
ajssms-1038	170	87	user	user	NOUN
ajssms-1038	170	88	surveys	survey	NOUN
ajssms-1038	170	89	survey	survey	VERB
ajssms-1038	170	90	data	datum	NOUN
ajssms-1038	170	91	on	on	ADP
ajssms-1038	170	92	corruption	corruption	NOUN
ajssms-1038	170	93	perceptions	perception	NOUN
ajssms-1038	170	94	or	or	CCONJ
ajssms-1038	170	95	experience	experience	NOUN
ajssms-1038	170	96	(	(	PUNCT
ajssms-1038	170	97	also	also	ADV
ajssms-1038	170	98	called	call	VERB
ajssms-1038	170	99	victimisation	victimisation	NOUN
ajssms-1038	170	100	surveys	survey	NOUN
ajssms-1038	170	101	)	)	PUNCT
ajssms-1038	170	102			NOUN
ajssms-1038	171	1	regional	regional	ADJ
ajssms-1038	171	2	barometer	barometer	NOUN
ajssms-1038	171	3	surveys	survey	NOUN
ajssms-1038	171	4			NOUN
ajssms-1038	171	5	global	global	ADJ
ajssms-1038	171	6	corruption	corruption	NOUN
ajssms-1038	171	7	barometer	barometer	NOUN
ajssms-1038	171	8	(	(	PUNCT
ajssms-1038	171	9	experience	experience	NOUN
ajssms-1038	171	10	survey	survey	NOUN
ajssms-1038	171	11	)	)	PUNCT
ajssms-1038	171	12			NOUN
ajssms-1038	171	13	surveys	survey	NOUN
ajssms-1038	171	14	of	of	ADP
ajssms-1038	171	15	population	population	NOUN
ajssms-1038	171	16	sub	sub	NOUN
ajssms-1038	171	17	-	-	NOUN
ajssms-1038	171	18	groups	group	NOUN
ajssms-1038	171	19	(	(	PUNCT
ajssms-1038	171	20	e.g.	e.g.	ADV
ajssms-1038	171	21	,	,	PUNCT
ajssms-1038	171	22	enterprise	enterprise	NOUN
ajssms-1038	171	23	surveys	survey	NOUN
ajssms-1038	171	24	,	,	PUNCT
ajssms-1038	171	25	ad	ad	X
ajssms-1038	171	26	hoc	hoc	X
ajssms-1038	171	27	user	user	NOUN
ajssms-1038	171	28	surveys	survey	NOUN
ajssms-1038	171	29	)	)	PUNCT
ajssms-1038	171	30	compiled	compile	VERB
ajssms-1038	171	31	from	from	ADP
ajssms-1038	171	32	the	the	DET
ajssms-1038	171	33	acrc	acrc	NOUN
ajssms-1038	171	34	(	(	PUNCT
ajssms-1038	171	35	2019	2019	NUM
ajssms-1038	171	36	)	)	PUNCT
ajssms-1038	171	37	.	.	PUNCT
ajssms-1038	172	1	4.8	4.8	NUM
ajssms-1038	172	2	.	.	PUNCT
ajssms-1038	173	1	fraud	fraud	NOUN
ajssms-1038	173	2	dzomira	dzomira	PROPN
ajssms-1038	173	3	(	(	PUNCT
ajssms-1038	173	4	2015	2015	NUM
ajssms-1038	173	5	)	)	PUNCT
ajssms-1038	173	6	posits	posit	NOUN
ajssms-1038	173	7	that	that	SCONJ
ajssms-1038	173	8	government	government	NOUN
ajssms-1038	173	9	departments	department	NOUN
ajssms-1038	173	10	should	should	AUX
ajssms-1038	173	11	ensure	ensure	VERB
ajssms-1038	173	12	sound	sound	ADJ
ajssms-1038	173	13	governance	governance	NOUN
ajssms-1038	173	14	of	of	ADP
ajssms-1038	173	15	risks	risk	NOUN
ajssms-1038	173	16	and	and	CCONJ
ajssms-1038	173	17	fraud	fraud	NOUN
ajssms-1038	173	18	,	,	PUNCT
ajssms-1038	173	19	and	and	CCONJ
ajssms-1038	173	20	also	also	ADV
ajssms-1038	173	21	the	the	DET
ajssms-1038	173	22	fraud	fraud	NOUN
ajssms-1038	173	23	prevention	prevention	NOUN
ajssms-1038	173	24	plan	plan	NOUN
ajssms-1038	173	25	needs	need	VERB
ajssms-1038	173	26	to	to	PART
ajssms-1038	173	27	be	be	AUX
ajssms-1038	173	28	regularly	regularly	ADV
ajssms-1038	173	29	updated	update	VERB
ajssms-1038	173	30	.	.	PUNCT
ajssms-1038	174	1	generally	generally	ADV
ajssms-1038	174	2	,	,	PUNCT
ajssms-1038	174	3	fraud	fraud	NOUN
ajssms-1038	174	4	relates	relate	VERB
ajssms-1038	174	5	to	to	ADP
ajssms-1038	174	6	unethical	unethical	ADJ
ajssms-1038	174	7	procurement	procurement	NOUN
ajssms-1038	174	8	processes	process	NOUN
ajssms-1038	174	9	which	which	PRON
ajssms-1038	174	10	include	include	VERB
ajssms-1038	174	11	amongst	amongst	ADP
ajssms-1038	174	12	others	other	NOUN
ajssms-1038	174	13	,	,	PUNCT
ajssms-1038	174	14	unjust	unjust	ADJ
ajssms-1038	174	15	procurement	procurement	NOUN
ajssms-1038	174	16	practices	practice	NOUN
ajssms-1038	174	17	,	,	PUNCT
ajssms-1038	174	18	insufficient	insufficient	ADJ
ajssms-1038	174	19	contract	contract	NOUN
ajssms-1038	174	20	administration	administration	NOUN
ajssms-1038	174	21	and	and	CCONJ
ajssms-1038	174	22	the	the	DET
ajssms-1038	174	23	awarding	awarding	NOUN
ajssms-1038	174	24	of	of	ADP
ajssms-1038	174	25	tenders	tender	NOUN
ajssms-1038	174	26	to	to	ADP
ajssms-1038	174	27	relatives	relative	NOUN
ajssms-1038	174	28	and	and	CCONJ
ajssms-1038	174	29	friends	friend	NOUN
ajssms-1038	174	30	(	(	PUNCT
ajssms-1038	174	31	mazibuko	mazibuko	NOUN
ajssms-1038	174	32	and	and	CCONJ
ajssms-1038	174	33	fourie	fourie	PROPN
ajssms-1038	174	34	,	,	PUNCT
ajssms-1038	174	35	2017	2017	NUM
ajssms-1038	174	36	)	)	PUNCT
ajssms-1038	174	37	;	;	PUNCT
ajssms-1038	174	38	(	(	PUNCT
ajssms-1038	174	39	masiloane	masiloane	NOUN
ajssms-1038	174	40	and	and	CCONJ
ajssms-1038	174	41	dintwe	dintwe	VERB
ajssms-1038	174	42	,	,	PUNCT
ajssms-1038	174	43	2014	2014	NUM
ajssms-1038	174	44	)	)	PUNCT
ajssms-1038	174	45	;	;	PUNCT
ajssms-1038	174	46	(	(	PUNCT
ajssms-1038	174	47	naidoo	naidoo	PROPN
ajssms-1038	174	48	,	,	PUNCT
ajssms-1038	174	49	2012	2012	NUM
ajssms-1038	174	50	)	)	PUNCT
ajssms-1038	174	51	.	.	PUNCT
ajssms-1038	175	1	in	in	ADP
ajssms-1038	175	2	addition	addition	NOUN
ajssms-1038	175	3	,	,	PUNCT
ajssms-1038	175	4	fraud	fraud	NOUN
ajssms-1038	175	5	practices	practice	NOUN
ajssms-1038	175	6	should	should	AUX
ajssms-1038	175	7	be	be	AUX
ajssms-1038	175	8	avoided	avoid	VERB
ajssms-1038	175	9	at	at	ADP
ajssms-1038	175	10	all	all	DET
ajssms-1038	175	11	cost	cost	NOUN
ajssms-1038	175	12	and	and	CCONJ
ajssms-1038	175	13	the	the	DET
ajssms-1038	175	14	public	public	ADJ
ajssms-1038	175	15	sector	sector	NOUN
ajssms-1038	175	16	should	should	AUX
ajssms-1038	175	17	develop	develop	VERB
ajssms-1038	175	18	and	and	CCONJ
ajssms-1038	175	19	implement	implement	VERB
ajssms-1038	175	20	coercing	coerce	VERB
ajssms-1038	175	21	policy	policy	NOUN
ajssms-1038	175	22	that	that	PRON
ajssms-1038	175	23	deals	deal	VERB
ajssms-1038	175	24	with	with	ADP
ajssms-1038	175	25	risks	risk	NOUN
ajssms-1038	175	26	associated	associate	VERB
ajssms-1038	175	27	with	with	ADP
ajssms-1038	175	28	fraudulent	fraudulent	ADJ
ajssms-1038	175	29	activities	activity	NOUN
ajssms-1038	175	30	(	(	PUNCT
ajssms-1038	175	31	ngwakwe	ngwakwe	NOUN
ajssms-1038	175	32	,	,	PUNCT
ajssms-1038	175	33	2012	2012	NUM
ajssms-1038	175	34	)	)	PUNCT
ajssms-1038	175	35	.	.	PUNCT
ajssms-1038	176	1	mazibuko	mazibuko	VERB
ajssms-1038	176	2	and	and	CCONJ
ajssms-1038	176	3	fourie	fourie	PROPN
ajssms-1038	176	4	(	(	PUNCT
ajssms-1038	176	5	2017	2017	NUM
ajssms-1038	176	6	)	)	PUNCT
ajssms-1038	176	7	postulate	postulate	VERB
ajssms-1038	176	8	that	that	SCONJ
ajssms-1038	176	9	the	the	DET
ajssms-1038	176	10	manifestation	manifestation	NOUN
ajssms-1038	176	11	of	of	ADP
ajssms-1038	176	12	fraud	fraud	NOUN
ajssms-1038	176	13	in	in	ADP
ajssms-1038	176	14	the	the	DET
ajssms-1038	176	15	public	public	ADJ
ajssms-1038	176	16	sector	sector	NOUN
ajssms-1038	176	17	has	have	VERB
ajssms-1038	176	18	an	an	DET
ajssms-1038	176	19	adverse	adverse	ADJ
ajssms-1038	176	20	effect	effect	NOUN
ajssms-1038	176	21	on	on	ADP
ajssms-1038	176	22	the	the	DET
ajssms-1038	176	23	citizens	citizen	NOUN
ajssms-1038	176	24	and	and	CCONJ
ajssms-1038	176	25	lead	lead	VERB
ajssms-1038	176	26	to	to	ADP
ajssms-1038	176	27	service	service	NOUN
ajssms-1038	176	28	delivery	delivery	NOUN
ajssms-1038	176	29	being	be	AUX
ajssms-1038	176	30	compromised	compromise	VERB
ajssms-1038	176	31	.	.	PUNCT
ajssms-1038	177	1	however	however	ADV
ajssms-1038	177	2	,	,	PUNCT
ajssms-1038	177	3	the	the	DET
ajssms-1038	177	4	lack	lack	NOUN
ajssms-1038	177	5	of	of	ADP
ajssms-1038	177	6	skills	skill	NOUN
ajssms-1038	177	7	intensifies	intensify	VERB
ajssms-1038	177	8	the	the	DET
ajssms-1038	177	9	manifestation	manifestation	NOUN
ajssms-1038	177	10	of	of	ADP
ajssms-1038	177	11	risks	risk	NOUN
ajssms-1038	177	12	relating	relate	VERB
ajssms-1038	177	13	to	to	ADP
ajssms-1038	177	14	procurement	procurement	NOUN
ajssms-1038	177	15	processes	process	NOUN
ajssms-1038	177	16	and	and	CCONJ
ajssms-1038	177	17	thus	thus	ADV
ajssms-1038	177	18	,	,	PUNCT
ajssms-1038	177	19	fraud	fraud	NOUN
ajssms-1038	177	20	.	.	PUNCT
ajssms-1038	178	1	furthermore	furthermore	ADV
ajssms-1038	178	2	,	,	PUNCT
ajssms-1038	178	3	the	the	DET
ajssms-1038	178	4	lack	lack	NOUN
ajssms-1038	178	5	of	of	ADP
ajssms-1038	178	6	fraud	fraud	NOUN
ajssms-1038	178	7	prevention	prevention	NOUN
ajssms-1038	178	8	strategies	strategy	NOUN
ajssms-1038	178	9	and	and	CCONJ
ajssms-1038	178	10	policies	policy	NOUN
ajssms-1038	178	11	in	in	ADP
ajssms-1038	178	12	the	the	DET
ajssms-1038	178	13	government	government	NOUN
ajssms-1038	178	14	departments	department	NOUN
ajssms-1038	178	15	disrupts	disrupt	VERB
ajssms-1038	178	16	the	the	DET
ajssms-1038	178	17	process	process	NOUN
ajssms-1038	178	18	of	of	ADP
ajssms-1038	178	19	enhancing	enhance	VERB
ajssms-1038	178	20	better	well	ADJ
ajssms-1038	178	21	service	service	NOUN
ajssms-1038	178	22	delivery	delivery	NOUN
ajssms-1038	178	23	(	(	PUNCT
ajssms-1038	178	24	sibanda	sibanda	NOUN
ajssms-1038	178	25	,	,	PUNCT
ajssms-1038	178	26	2017	2017	NUM
ajssms-1038	178	27	)	)	PUNCT
ajssms-1038	178	28	;	;	PUNCT
ajssms-1038	178	29	(	(	PUNCT
ajssms-1038	178	30	phago	phago	PROPN
ajssms-1038	178	31	,	,	PUNCT
ajssms-1038	178	32	2015	2015	NUM
ajssms-1038	178	33	)	)	PUNCT
ajssms-1038	178	34	;	;	PUNCT
ajssms-1038	178	35	(	(	PUNCT
ajssms-1038	178	36	naidoo	naidoo	PROPN
ajssms-1038	178	37	,	,	PUNCT
ajssms-1038	178	38	2012	2012	NUM
ajssms-1038	178	39	)	)	PUNCT
ajssms-1038	178	40	.	.	PUNCT
ajssms-1038	179	1	4.9	4.9	NUM
ajssms-1038	179	2	.	.	PUNCT
ajssms-1038	180	1	political	political	ADJ
ajssms-1038	180	2	interference	interference	NOUN
ajssms-1038	180	3	the	the	DET
ajssms-1038	180	4	appointments	appointment	NOUN
ajssms-1038	180	5	of	of	ADP
ajssms-1038	180	6	public	public	ADJ
ajssms-1038	180	7	office	office	NOUN
ajssms-1038	180	8	bearers	bearer	NOUN
ajssms-1038	180	9	in	in	ADP
ajssms-1038	180	10	the	the	DET
ajssms-1038	180	11	public	public	ADJ
ajssms-1038	180	12	sector	sector	NOUN
ajssms-1038	180	13	should	should	AUX
ajssms-1038	180	14	be	be	AUX
ajssms-1038	180	15	subject	subject	ADJ
ajssms-1038	180	16	to	to	ADP
ajssms-1038	180	17	the	the	DET
ajssms-1038	180	18	overriding	overriding	ADJ
ajssms-1038	180	19	principle	principle	NOUN
ajssms-1038	180	20	of	of	ADP
ajssms-1038	180	21	merit	merit	NOUN
ajssms-1038	180	22	,	,	PUNCT
ajssms-1038	180	23	so	so	SCONJ
ajssms-1038	180	24	an	an	DET
ajssms-1038	180	25	independent	independent	ADJ
ajssms-1038	180	26	body	body	NOUN
ajssms-1038	180	27	should	should	AUX
ajssms-1038	180	28	set	set	VERB
ajssms-1038	180	29	standards	standard	NOUN
ajssms-1038	180	30	and	and	CCONJ
ajssms-1038	180	31	monitor	monitor	VERB
ajssms-1038	180	32	compliance	compliance	NOUN
ajssms-1038	180	33	(	(	PUNCT
ajssms-1038	180	34	the	the	DET
ajssms-1038	180	35	independent	independent	ADJ
ajssms-1038	180	36	,	,	PUNCT
ajssms-1038	180	37	2016	2016	NUM
ajssms-1038	180	38	)	)	PUNCT
ajssms-1038	180	39	.	.	PUNCT
ajssms-1038	181	1	the	the	DET
ajssms-1038	181	2	public	public	ADJ
ajssms-1038	181	3	service	service	NOUN
ajssms-1038	181	4	functions	function	NOUN
ajssms-1038	181	5	under	under	ADP
ajssms-1038	181	6	bureaucratic	bureaucratic	ADJ
ajssms-1038	181	7	mode	mode	NOUN
ajssms-1038	181	8	of	of	ADP
ajssms-1038	181	9	operation	operation	NOUN
ajssms-1038	181	10	or	or	CCONJ
ajssms-1038	181	11	modus	modus	X
ajssms-1038	181	12	operandi	operandi	NOUN
ajssms-1038	181	13	.	.	PUNCT
ajssms-1038	182	1	therefore	therefore	ADV
ajssms-1038	182	2	,	,	PUNCT
ajssms-1038	182	3	the	the	DET
ajssms-1038	182	4	accounting	accounting	NOUN
ajssms-1038	182	5	officers	officer	NOUN
ajssms-1038	182	6	have	have	VERB
ajssms-1038	182	7	power	power	NOUN
ajssms-1038	182	8	and	and	CCONJ
ajssms-1038	182	9	control	control	NOUN
ajssms-1038	182	10	over	over	ADP
ajssms-1038	182	11	budgets	budget	NOUN
ajssms-1038	182	12	,	,	PUNCT
ajssms-1038	182	13	supply	supply	NOUN
ajssms-1038	182	14	chain	chain	NOUN
ajssms-1038	182	15	management	management	NOUN
ajssms-1038	182	16	and	and	CCONJ
ajssms-1038	182	17	other	other	ADJ
ajssms-1038	182	18	activities	activity	NOUN
ajssms-1038	182	19	.	.	PUNCT
ajssms-1038	183	1	however	however	ADV
ajssms-1038	183	2	,	,	PUNCT
ajssms-1038	183	3	financial	financial	ADJ
ajssms-1038	183	4	capacity	capacity	NOUN
ajssms-1038	183	5	has	have	AUX
ajssms-1038	183	6	always	always	ADV
ajssms-1038	183	7	been	be	AUX
ajssms-1038	183	8	a	a	DET
ajssms-1038	183	9	hurdle	hurdle	NOUN
ajssms-1038	183	10	in	in	ADP
ajssms-1038	183	11	the	the	DET
ajssms-1038	183	12	public	public	ADJ
ajssms-1038	183	13	sector	sector	NOUN
ajssms-1038	183	14	.	.	PUNCT
ajssms-1038	184	1	the	the	DET
ajssms-1038	184	2	lack	lack	NOUN
ajssms-1038	184	3	of	of	ADP
ajssms-1038	184	4	financial	financial	ADJ
ajssms-1038	184	5	capacity	capacity	NOUN
ajssms-1038	184	6	and	and	CCONJ
ajssms-1038	184	7	political	political	ADJ
ajssms-1038	184	8	interference	interference	NOUN
ajssms-1038	184	9	makes	make	VERB
ajssms-1038	184	10	it	it	PRON
ajssms-1038	184	11	difficult	difficult	ADJ
ajssms-1038	184	12	for	for	SCONJ
ajssms-1038	184	13	public	public	ADJ
ajssms-1038	184	14	officials	official	NOUN
ajssms-1038	184	15	to	to	PART
ajssms-1038	184	16	administer	administer	VERB
ajssms-1038	184	17	public	public	ADJ
ajssms-1038	184	18	finance	finance	NOUN
ajssms-1038	184	19	(	(	PUNCT
ajssms-1038	184	20	meyer	meyer	PROPN
ajssms-1038	184	21	,	,	PUNCT
ajssms-1038	184	22	2018	2018	NUM
ajssms-1038	184	23	)	)	PUNCT
ajssms-1038	184	24	;	;	PUNCT
ajssms-1038	184	25	(	(	PUNCT
ajssms-1038	184	26	mfuru	mfuru	NOUN
ajssms-1038	184	27	et	et	PROPN
ajssms-1038	184	28	al	al	PROPN
ajssms-1038	184	29	.	.	PROPN
ajssms-1038	184	30	,	,	PUNCT
ajssms-1038	184	31	2018	2018	NUM
ajssms-1038	184	32	)	)	PUNCT
ajssms-1038	184	33	;	;	PUNCT
ajssms-1038	184	34	(	(	PUNCT
ajssms-1038	184	35	naidoo	naidoo	PROPN
ajssms-1038	184	36	,	,	PUNCT
ajssms-1038	184	37	2012	2012	NUM
ajssms-1038	184	38	)	)	PUNCT
ajssms-1038	184	39	.	.	PUNCT
ajssms-1038	185	1	to	to	PART
ajssms-1038	185	2	support	support	VERB
ajssms-1038	185	3	this	this	PRON
ajssms-1038	185	4	,	,	PUNCT
ajssms-1038	185	5	mfuru	mfuru	PROPN
ajssms-1038	185	6	et	et	PROPN
ajssms-1038	185	7	al	al	PROPN
ajssms-1038	185	8	.	.	PROPN
ajssms-1038	186	1	(	(	PUNCT
ajssms-1038	186	2	2018	2018	NUM
ajssms-1038	186	3	)	)	PUNCT
ajssms-1038	186	4	assert	assert	VERB
ajssms-1038	186	5	that	that	SCONJ
ajssms-1038	186	6	political	political	ADJ
ajssms-1038	186	7	interference	interference	NOUN
ajssms-1038	186	8	in	in	ADP
ajssms-1038	186	9	the	the	DET
ajssms-1038	186	10	public	public	ADJ
ajssms-1038	186	11	service	service	NOUN
ajssms-1038	186	12	has	have	AUX
ajssms-1038	186	13	resulted	result	VERB
ajssms-1038	186	14	in	in	ADP
ajssms-1038	186	15	illegitimate	illegitimate	ADJ
ajssms-1038	186	16	decisionmaking	decisionmaking	NOUN
ajssms-1038	186	17	processes	process	NOUN
ajssms-1038	186	18	,	,	PUNCT
ajssms-1038	186	19	fruitless	fruitless	ADJ
ajssms-1038	186	20	budget	budget	NOUN
ajssms-1038	186	21	allocations	allocation	NOUN
ajssms-1038	186	22	and	and	CCONJ
ajssms-1038	186	23	ignorance	ignorance	NOUN
ajssms-1038	186	24	of	of	ADP
ajssms-1038	186	25	applicable	applicable	ADJ
ajssms-1038	186	26	laws	law	NOUN
ajssms-1038	186	27	and	and	CCONJ
ajssms-1038	186	28	regulations	regulation	NOUN
ajssms-1038	186	29	.	.	PUNCT
ajssms-1038	187	1	the	the	DET
ajssms-1038	187	2	chief	chief	ADJ
ajssms-1038	187	3	financial	financial	ADJ
ajssms-1038	187	4	officer	officer	NOUN
ajssms-1038	187	5	(	(	PUNCT
ajssms-1038	187	6	cfo	cfo	PROPN
ajssms-1038	187	7	)	)	PUNCT
ajssms-1038	187	8	of	of	ADP
ajssms-1038	187	9	the	the	DET
ajssms-1038	187	10	government	government	NOUN
ajssms-1038	187	11	departments	department	NOUN
ajssms-1038	187	12	has	have	VERB
ajssms-1038	187	13	to	to	PART
ajssms-1038	187	14	ensure	ensure	VERB
ajssms-1038	187	15	effective	effective	ADJ
ajssms-1038	187	16	and	and	CCONJ
ajssms-1038	187	17	efficient	efficient	ADJ
ajssms-1038	187	18	systems	system	NOUN
ajssms-1038	187	19	of	of	ADP
ajssms-1038	187	20	financial	financial	ADJ
ajssms-1038	187	21	and	and	CCONJ
ajssms-1038	187	22	internal	internal	ADJ
ajssms-1038	187	23	control	control	NOUN
ajssms-1038	187	24	are	be	AUX
ajssms-1038	187	25	in	in	ADP
ajssms-1038	187	26	place	place	NOUN
ajssms-1038	187	27	.	.	PUNCT
ajssms-1038	188	1	however	however	ADV
ajssms-1038	188	2	,	,	PUNCT
ajssms-1038	188	3	in	in	ADP
ajssms-1038	188	4	some	some	DET
ajssms-1038	188	5	instances	instance	NOUN
ajssms-1038	188	6	,	,	PUNCT
ajssms-1038	188	7	the	the	DET
ajssms-1038	188	8	cfos	cfos	NOUN
ajssms-1038	188	9	are	be	AUX
ajssms-1038	188	10	dismissed	dismiss	VERB
ajssms-1038	188	11	from	from	ADP
ajssms-1038	188	12	their	their	PRON
ajssms-1038	188	13	duties	duty	NOUN
ajssms-1038	188	14	even	even	ADV
ajssms-1038	188	15	before	before	ADP
ajssms-1038	188	16	the	the	DET
ajssms-1038	188	17	end	end	NOUN
ajssms-1038	188	18	of	of	ADP
ajssms-1038	188	19	their	their	PRON
ajssms-1038	188	20	tenure	tenure	NOUN
ajssms-1038	188	21	due	due	ADP
ajssms-1038	188	22	to	to	ADP
ajssms-1038	188	23	political	political	ADJ
ajssms-1038	188	24	interferences	interference	NOUN
ajssms-1038	188	25	.	.	PUNCT
ajssms-1038	189	1	this	this	DET
ajssms-1038	189	2	statement	statement	NOUN
ajssms-1038	189	3	is	be	AUX
ajssms-1038	189	4	supported	support	VERB
ajssms-1038	189	5	by	by	ADP
ajssms-1038	189	6	phago	phago	PROPN
ajssms-1038	189	7	(	(	PUNCT
ajssms-1038	189	8	2015	2015	NUM
ajssms-1038	189	9	)	)	PUNCT
ajssms-1038	189	10	that	that	SCONJ
ajssms-1038	189	11	“	"	PUNCT
ajssms-1038	189	12	the	the	DET
ajssms-1038	189	13	high	high	ADJ
ajssms-1038	189	14	vacancy	vacancy	NOUN
ajssms-1038	189	15	and	and	CCONJ
ajssms-1038	189	16	turnover	turnover	NOUN
ajssms-1038	189	17	rates	rate	NOUN
ajssms-1038	189	18	of	of	ADP
ajssms-1038	189	19	accounting	accounting	NOUN
ajssms-1038	189	20	and	and	CCONJ
ajssms-1038	189	21	chief	chief	ADJ
ajssms-1038	189	22	financial	financial	ADJ
ajssms-1038	189	23	officers	officer	NOUN
ajssms-1038	189	24	remain	remain	VERB
ajssms-1038	189	25	a	a	DET
ajssms-1038	189	26	cause	cause	NOUN
ajssms-1038	189	27	for	for	ADP
ajssms-1038	189	28	concern	concern	NOUN
ajssms-1038	189	29	from	from	ADP
ajssms-1038	189	30	the	the	DET
ajssms-1038	189	31	auditor	auditor	NOUN
ajssms-1038	189	32	general	general	NOUN
ajssms-1038	189	33	's	's	PART
ajssms-1038	189	34	office	office	NOUN
ajssms-1038	189	35	”	"	PUNCT
ajssms-1038	189	36	.	.	PUNCT
ajssms-1038	190	1	5	5	X
ajssms-1038	190	2	.	.	X
ajssms-1038	190	3	techniques	technique	NOUN
ajssms-1038	190	4	for	for	ADP
ajssms-1038	190	5	enhancing	enhance	VERB
ajssms-1038	190	6	service	service	NOUN
ajssms-1038	190	7	delivery	delivery	NOUN
ajssms-1038	190	8	and	and	CCONJ
ajssms-1038	190	9	inhibiting	inhibit	VERB
ajssms-1038	190	10	financial	financial	ADJ
ajssms-1038	190	11	malpractice	malpractice	NOUN
ajssms-1038	190	12	this	this	DET
ajssms-1038	190	13	paper	paper	NOUN
ajssms-1038	190	14	provide	provide	VERB
ajssms-1038	190	15	a	a	DET
ajssms-1038	190	16	discussion	discussion	NOUN
ajssms-1038	190	17	of	of	ADP
ajssms-1038	190	18	the	the	DET
ajssms-1038	190	19	suggested	suggest	VERB
ajssms-1038	190	20	techniques	technique	NOUN
ajssms-1038	190	21	that	that	PRON
ajssms-1038	190	22	could	could	AUX
ajssms-1038	190	23	be	be	AUX
ajssms-1038	190	24	applied	apply	VERB
ajssms-1038	190	25	to	to	PART
ajssms-1038	190	26	enhance	enhance	VERB
ajssms-1038	190	27	service	service	NOUN
ajssms-1038	190	28	delivery	delivery	NOUN
ajssms-1038	190	29	and	and	CCONJ
ajssms-1038	190	30	inhabit	inhabit	NOUN
ajssms-1038	190	31	financial	financial	ADJ
ajssms-1038	190	32	malpractice	malpractice	NOUN
ajssms-1038	190	33	.	.	PUNCT
ajssms-1038	191	1	these	these	PRON
ajssms-1038	191	2	are	be	AUX
ajssms-1038	191	3	discussed	discuss	VERB
ajssms-1038	191	4	below	below	ADV
ajssms-1038	191	5	.	.	PUNCT
ajssms-1038	192	1	5.1	5.1	NUM
ajssms-1038	192	2	.	.	PUNCT
ajssms-1038	192	3	transparent	transparent	ADJ
ajssms-1038	192	4	supply	supply	NOUN
ajssms-1038	192	5	chain	chain	NOUN
ajssms-1038	192	6	management	management	NOUN
ajssms-1038	192	7	systems	system	NOUN
ajssms-1038	192	8	challenges	challenge	NOUN
ajssms-1038	192	9	with	with	ADP
ajssms-1038	192	10	supply	supply	NOUN
ajssms-1038	192	11	chain	chain	NOUN
ajssms-1038	192	12	management	management	NOUN
ajssms-1038	192	13	have	have	AUX
ajssms-1038	192	14	remained	remain	VERB
ajssms-1038	192	15	one	one	NUM
ajssms-1038	192	16	of	of	ADP
ajssms-1038	192	17	the	the	DET
ajssms-1038	192	18	key	key	ADJ
ajssms-1038	192	19	contributors	contributor	NOUN
ajssms-1038	192	20	to	to	ADP
ajssms-1038	192	21	poor	poor	ADJ
ajssms-1038	192	22	audit	audit	NOUN
ajssms-1038	192	23	outcomes	outcome	NOUN
ajssms-1038	192	24	(	(	PUNCT
ajssms-1038	192	25	agsa	agsa	ADJ
ajssms-1038	192	26	,	,	PUNCT
ajssms-1038	192	27	2017	2017	NUM
ajssms-1038	192	28	)	)	PUNCT
ajssms-1038	192	29	.	.	PUNCT
ajssms-1038	193	1	supply	supply	NOUN
ajssms-1038	193	2	chain	chain	NOUN
ajssms-1038	193	3	management	management	NOUN
ajssms-1038	193	4	is	be	AUX
ajssms-1038	193	5	the	the	DET
ajssms-1038	193	6	heart	heart	NOUN
ajssms-1038	193	7	of	of	ADP
ajssms-1038	193	8	service	service	NOUN
ajssms-1038	193	9	delivery	delivery	NOUN
ajssms-1038	193	10	and	and	CCONJ
ajssms-1038	193	11	it	it	PRON
ajssms-1038	193	12	is	be	AUX
ajssms-1038	193	13	essential	essential	ADJ
ajssms-1038	193	14	to	to	PART
ajssms-1038	193	15	recognise	recognise	VERB
ajssms-1038	193	16	that	that	SCONJ
ajssms-1038	193	17	it	it	PRON
ajssms-1038	193	18	is	be	AUX
ajssms-1038	193	19	imperative	imperative	ADJ
ajssms-1038	193	20	.	.	PUNCT
ajssms-1038	194	1	the	the	DET
ajssms-1038	194	2	high	high	ADJ
ajssms-1038	194	3	rate	rate	NOUN
ajssms-1038	194	4	of	of	ADP
ajssms-1038	194	5	irregular	irregular	ADJ
ajssms-1038	194	6	expenditure	expenditure	NOUN
ajssms-1038	194	7	in	in	ADP
ajssms-1038	194	8	the	the	DET
ajssms-1038	194	9	public	public	ADJ
ajssms-1038	194	10	sector	sector	NOUN
ajssms-1038	194	11	stems	stem	VERB
ajssms-1038	194	12	from	from	ADP
ajssms-1038	194	13	the	the	DET
ajssms-1038	194	14	governance	governance	NOUN
ajssms-1038	194	15	challenges	challenge	VERB
ajssms-1038	194	16	emanating	emanate	VERB
ajssms-1038	194	17	from	from	ADP
ajssms-1038	194	18	the	the	DET
ajssms-1038	194	19	poor	poor	ADJ
ajssms-1038	194	20	supply	supply	NOUN
ajssms-1038	194	21	chain	chain	NOUN
ajssms-1038	194	22	activities	activity	NOUN
ajssms-1038	194	23	(	(	PUNCT
ajssms-1038	194	24	dzomira	dzomira	NOUN
ajssms-1038	194	25	,	,	PUNCT
ajssms-1038	194	26	2017	2017	NUM
ajssms-1038	194	27	)	)	PUNCT
ajssms-1038	194	28	;	;	PUNCT
ajssms-1038	194	29	(	(	PUNCT
ajssms-1038	194	30	mazibuko	mazibuko	NOUN
ajssms-1038	194	31	and	and	CCONJ
ajssms-1038	194	32	fourie	fourie	PROPN
ajssms-1038	194	33	,	,	PUNCT
ajssms-1038	194	34	2017	2017	NUM
ajssms-1038	194	35	)	)	PUNCT
ajssms-1038	194	36	;	;	PUNCT
ajssms-1038	194	37	(	(	PUNCT
ajssms-1038	194	38	agsa	agsa	VERB
ajssms-1038	194	39	,	,	PUNCT
ajssms-1038	194	40	2017	2017	NUM
ajssms-1038	194	41	)	)	PUNCT
ajssms-1038	194	42	.	.	PUNCT
ajssms-1038	195	1	a	a	DET
ajssms-1038	195	2	sound	sound	ADJ
ajssms-1038	195	3	procurement	procurement	NOUN
ajssms-1038	195	4	system	system	NOUN
ajssms-1038	195	5	in	in	ADP
ajssms-1038	195	6	the	the	DET
ajssms-1038	195	7	public	public	ADJ
ajssms-1038	195	8	sector	sector	NOUN
ajssms-1038	195	9	is	be	AUX
ajssms-1038	195	10	characterised	characterise	VERB
ajssms-1038	195	11	by	by	ADP
ajssms-1038	195	12	aspects	aspect	NOUN
ajssms-1038	195	13	such	such	ADJ
ajssms-1038	195	14	as	as	ADP
ajssms-1038	195	15	responsiveness	responsiveness	NOUN
ajssms-1038	195	16	,	,	PUNCT
ajssms-1038	195	17	openness	openness	NOUN
ajssms-1038	195	18	and	and	CCONJ
ajssms-1038	195	19	accountability	accountability	NOUN
ajssms-1038	195	20	(	(	PUNCT
ajssms-1038	195	21	mazibuko	mazibuko	NOUN
ajssms-1038	195	22	and	and	CCONJ
ajssms-1038	195	23	fourie	fourie	PROPN
ajssms-1038	195	24	,	,	PUNCT
ajssms-1038	195	25	2017	2017	NUM
ajssms-1038	195	26	)	)	PUNCT
ajssms-1038	195	27	;	;	PUNCT
ajssms-1038	195	28	(	(	PUNCT
ajssms-1038	195	29	sibanda	sibanda	NOUN
ajssms-1038	195	30	,	,	PUNCT
ajssms-1038	195	31	2017	2017	NUM
ajssms-1038	195	32	)	)	PUNCT
ajssms-1038	195	33	;	;	PUNCT
ajssms-1038	195	34	(	(	PUNCT
ajssms-1038	195	35	naidoo	naidoo	PROPN
ajssms-1038	195	36	,	,	PUNCT
ajssms-1038	195	37	2012	2012	NUM
ajssms-1038	195	38	)	)	PUNCT
ajssms-1038	195	39	which	which	PRON
ajssms-1038	195	40	are	be	AUX
ajssms-1038	195	41	currently	currently	ADV
ajssms-1038	195	42	not	not	PART
ajssms-1038	195	43	effective	effective	ADJ
ajssms-1038	195	44	.	.	PUNCT
ajssms-1038	196	1	mazibuko	mazibuko	NOUN
ajssms-1038	196	2	and	and	CCONJ
ajssms-1038	196	3	fourie	fourie	PROPN
ajssms-1038	196	4	(	(	PUNCT
ajssms-1038	196	5	2017	2017	NUM
ajssms-1038	196	6	)	)	PUNCT
ajssms-1038	196	7	provides	provide	VERB
ajssms-1038	196	8	for	for	ADP
ajssms-1038	196	9	the	the	DET
ajssms-1038	196	10	continuous	continuous	ADJ
ajssms-1038	196	11	vigilance	vigilance	NOUN
ajssms-1038	196	12	in	in	ADP
ajssms-1038	196	13	respect	respect	NOUN
ajssms-1038	196	14	to	to	ADP
ajssms-1038	196	15	procurement	procurement	NOUN
ajssms-1038	196	16	practices	practice	NOUN
ajssms-1038	196	17	in	in	ADP
ajssms-1038	196	18	the	the	DET
ajssms-1038	196	19	public	public	ADJ
ajssms-1038	196	20	sector	sector	NOUN
ajssms-1038	196	21	.	.	PUNCT
ajssms-1038	197	1	these	these	PRON
ajssms-1038	197	2	include	include	VERB
ajssms-1038	197	3	the	the	DET
ajssms-1038	197	4	following	following	NOUN
ajssms-1038	197	5	:	:	PUNCT
ajssms-1038	197	6			X
ajssms-1038	197	7	reinforcing	reinforce	VERB
ajssms-1038	197	8	ethical	ethical	ADJ
ajssms-1038	197	9	behaviour	behaviour	NOUN
ajssms-1038	197	10	as	as	SCONJ
ajssms-1038	197	11	pointed	point	VERB
ajssms-1038	197	12	out	out	ADP
ajssms-1038	197	13	by	by	ADP
ajssms-1038	197	14	applicable	applicable	ADJ
ajssms-1038	197	15	prescripts	prescript	NOUN
ajssms-1038	197	16	.	.	PUNCT
ajssms-1038	198	1	asian	asian	ADJ
ajssms-1038	198	2	journal	journal	NOUN
ajssms-1038	198	3	of	of	ADP
ajssms-1038	198	4	social	social	ADJ
ajssms-1038	198	5	sciences	sciences	PROPN
ajssms-1038	198	6	and	and	CCONJ
ajssms-1038	198	7	management	management	NOUN
ajssms-1038	198	8	studies	study	NOUN
ajssms-1038	198	9	,	,	PUNCT
ajssms-1038	198	10	2019	2019	NUM
ajssms-1038	198	11	,	,	PUNCT
ajssms-1038	198	12	6(2	6(2	NUM
ajssms-1038	198	13	):	):	PUNCT
ajssms-1038	198	14	23	23	NUM
ajssms-1038	198	15	-	-	SYM
ajssms-1038	198	16	29	29	NUM
ajssms-1038	198	17	28	28	NUM
ajssms-1038	198	18	©	©	PROPN
ajssms-1038	198	19	2019	2019	NUM
ajssms-1038	198	20	by	by	ADP
ajssms-1038	198	21	the	the	DET
ajssms-1038	198	22	authors	author	NOUN
ajssms-1038	198	23	;	;	PUNCT
ajssms-1038	198	24	licensee	licensee	PROPN
ajssms-1038	198	25	asian	asian	ADJ
ajssms-1038	198	26	online	online	PROPN
ajssms-1038	198	27	journal	journal	PROPN
ajssms-1038	198	28	publishing	publishing	NOUN
ajssms-1038	198	29	group	group	NOUN
ajssms-1038	198	30			NOUN
ajssms-1038	198	31	ensuring	ensure	VERB
ajssms-1038	198	32	ample	ample	ADJ
ajssms-1038	198	33	procurement	procurement	NOUN
ajssms-1038	198	34	planning	planning	NOUN
ajssms-1038	198	35	including	include	VERB
ajssms-1038	198	36	evaluation	evaluation	NOUN
ajssms-1038	198	37	of	of	ADP
ajssms-1038	198	38	risks	risk	NOUN
ajssms-1038	198	39	.	.	PUNCT
ajssms-1038	199	1			NOUN
ajssms-1038	199	2	operating	operate	VERB
ajssms-1038	199	3	in	in	ADP
ajssms-1038	199	4	a	a	DET
ajssms-1038	199	5	transparent	transparent	ADJ
ajssms-1038	199	6	way	way	NOUN
ajssms-1038	199	7	such	such	ADJ
ajssms-1038	199	8	as	as	ADP
ajssms-1038	199	9	openly	openly	ADV
ajssms-1038	199	10	sharing	share	VERB
ajssms-1038	199	11	procurement	procurement	NOUN
ajssms-1038	199	12	plans	plan	NOUN
ajssms-1038	199	13	.	.	PUNCT
ajssms-1038	200	1			PRON
ajssms-1038	200	2	ensuring	ensure	VERB
ajssms-1038	200	3	supervision	supervision	NOUN
ajssms-1038	200	4	,	,	PUNCT
ajssms-1038	200	5	including	include	VERB
ajssms-1038	200	6	regular	regular	ADJ
ajssms-1038	200	7	spot	spot	NOUN
ajssms-1038	200	8	checks	check	NOUN
ajssms-1038	200	9	of	of	ADP
ajssms-1038	200	10	procurement	procurement	NOUN
ajssms-1038	200	11	transactions	transaction	NOUN
ajssms-1038	200	12	.	.	PUNCT
ajssms-1038	201	1			NOUN
ajssms-1038	201	2	reporting	report	VERB
ajssms-1038	201	3	instances	instance	NOUN
ajssms-1038	201	4	of	of	ADP
ajssms-1038	201	5	fraud	fraud	NOUN
ajssms-1038	201	6	and	and	CCONJ
ajssms-1038	201	7	corruption	corruption	NOUN
ajssms-1038	201	8	emanating	emanate	VERB
ajssms-1038	201	9	from	from	ADP
ajssms-1038	201	10	procurement	procurement	NOUN
ajssms-1038	201	11	activities	activity	NOUN
ajssms-1038	201	12	.	.	PUNCT
ajssms-1038	202	1	5.2	5.2	NUM
ajssms-1038	202	2	.	.	PUNCT
ajssms-1038	203	1	transparency	transparency	NOUN
ajssms-1038	203	2	and	and	CCONJ
ajssms-1038	203	3	accountability	accountability	NOUN
ajssms-1038	203	4	in	in	ADP
ajssms-1038	203	5	public	public	ADJ
ajssms-1038	203	6	administration	administration	NOUN
ajssms-1038	203	7	masiloane	masiloane	NOUN
ajssms-1038	203	8	and	and	CCONJ
ajssms-1038	203	9	dintwe	dintwe	NOUN
ajssms-1038	203	10	(	(	PUNCT
ajssms-1038	203	11	2014	2014	NUM
ajssms-1038	203	12	)	)	PUNCT
ajssms-1038	203	13	argue	argue	VERB
ajssms-1038	203	14	that	that	SCONJ
ajssms-1038	203	15	the	the	DET
ajssms-1038	203	16	reduction	reduction	NOUN
ajssms-1038	203	17	of	of	ADP
ajssms-1038	203	18	the	the	DET
ajssms-1038	203	19	bureaucratic	bureaucratic	ADJ
ajssms-1038	203	20	modus	modus	X
ajssms-1038	203	21	operandi	operandi	X
ajssms-1038	203	22	enables	enable	VERB
ajssms-1038	203	23	the	the	DET
ajssms-1038	203	24	public	public	ADJ
ajssms-1038	203	25	sector	sector	NOUN
ajssms-1038	203	26	to	to	PART
ajssms-1038	203	27	enhance	enhance	VERB
ajssms-1038	203	28	openness	openness	NOUN
ajssms-1038	203	29	and	and	CCONJ
ajssms-1038	203	30	accountability	accountability	NOUN
ajssms-1038	203	31	.	.	PUNCT
ajssms-1038	204	1	openness	openness	NOUN
ajssms-1038	204	2	and	and	CCONJ
ajssms-1038	204	3	transparency	transparency	NOUN
ajssms-1038	204	4	in	in	ADP
ajssms-1038	204	5	the	the	DET
ajssms-1038	204	6	public	public	ADJ
ajssms-1038	204	7	service	service	NOUN
ajssms-1038	204	8	play	play	VERB
ajssms-1038	204	9	a	a	DET
ajssms-1038	204	10	huge	huge	ADJ
ajssms-1038	204	11	role	role	NOUN
ajssms-1038	204	12	in	in	ADP
ajssms-1038	204	13	the	the	DET
ajssms-1038	204	14	way	way	NOUN
ajssms-1038	204	15	in	in	ADP
ajssms-1038	204	16	which	which	PRON
ajssms-1038	204	17	the	the	DET
ajssms-1038	204	18	public	public	ADJ
ajssms-1038	204	19	service	service	NOUN
ajssms-1038	204	20	operates	operate	VERB
ajssms-1038	204	21	and	and	CCONJ
ajssms-1038	204	22	supports	support	VERB
ajssms-1038	204	23	the	the	DET
ajssms-1038	204	24	high	high	ADJ
ajssms-1038	204	25	level	level	NOUN
ajssms-1038	204	26	of	of	ADP
ajssms-1038	204	27	approachability	approachability	NOUN
ajssms-1038	204	28	,	,	PUNCT
ajssms-1038	204	29	efficiency	efficiency	NOUN
ajssms-1038	204	30	and	and	CCONJ
ajssms-1038	204	31	effectiveness	effectiveness	NOUN
ajssms-1038	204	32	to	to	ADP
ajssms-1038	204	33	various	various	ADJ
ajssms-1038	204	34	stakeholders	stakeholder	NOUN
ajssms-1038	204	35	(	(	PUNCT
ajssms-1038	204	36	jashari	jashari	ADJ
ajssms-1038	204	37	and	and	CCONJ
ajssms-1038	204	38	pepaj	pepaj	NOUN
ajssms-1038	204	39	,	,	PUNCT
ajssms-1038	204	40	2018	2018	NUM
ajssms-1038	204	41	)	)	PUNCT
ajssms-1038	204	42	;	;	PUNCT
ajssms-1038	204	43	(	(	PUNCT
ajssms-1038	204	44	naidoo	naidoo	PROPN
ajssms-1038	204	45	,	,	PUNCT
ajssms-1038	204	46	2012	2012	NUM
ajssms-1038	204	47	)	)	PUNCT
ajssms-1038	204	48	.	.	PUNCT
ajssms-1038	205	1	transparency	transparency	NOUN
ajssms-1038	205	2	refers	refer	VERB
ajssms-1038	205	3	to	to	ADP
ajssms-1038	205	4	“	"	PUNCT
ajssms-1038	205	5	unfettered	unfettered	ADJ
ajssms-1038	205	6	access	access	NOUN
ajssms-1038	205	7	by	by	ADP
ajssms-1038	205	8	the	the	DET
ajssms-1038	205	9	public	public	NOUN
ajssms-1038	205	10	to	to	ADP
ajssms-1038	205	11	timely	timely	ADJ
ajssms-1038	205	12	and	and	CCONJ
ajssms-1038	205	13	reliable	reliable	ADJ
ajssms-1038	205	14	information	information	NOUN
ajssms-1038	205	15	on	on	ADP
ajssms-1038	205	16	decisions	decision	NOUN
ajssms-1038	205	17	and	and	CCONJ
ajssms-1038	205	18	performance	performance	NOUN
ajssms-1038	205	19	in	in	ADP
ajssms-1038	205	20	the	the	DET
ajssms-1038	205	21	public	public	ADJ
ajssms-1038	205	22	sector	sector	NOUN
ajssms-1038	205	23	”	"	PUNCT
ajssms-1038	205	24	(	(	PUNCT
ajssms-1038	205	25	jashari	jashari	ADJ
ajssms-1038	205	26	and	and	CCONJ
ajssms-1038	205	27	pepaj	pepaj	NOUN
ajssms-1038	205	28	,	,	PUNCT
ajssms-1038	205	29	2018	2018	NUM
ajssms-1038	205	30	)	)	PUNCT
ajssms-1038	205	31	.	.	PUNCT
ajssms-1038	206	1	transparency	transparency	NOUN
ajssms-1038	206	2	in	in	ADP
ajssms-1038	206	3	the	the	DET
ajssms-1038	206	4	public	public	ADJ
ajssms-1038	206	5	service	service	NOUN
ajssms-1038	206	6	is	be	AUX
ajssms-1038	206	7	maintained	maintain	VERB
ajssms-1038	206	8	by	by	ADP
ajssms-1038	206	9	means	mean	NOUN
ajssms-1038	206	10	of	of	ADP
ajssms-1038	206	11	implementing	implement	VERB
ajssms-1038	206	12	modernised	modernised	ADJ
ajssms-1038	206	13	systems	system	NOUN
ajssms-1038	206	14	of	of	ADP
ajssms-1038	206	15	information	information	NOUN
ajssms-1038	206	16	communication	communication	NOUN
ajssms-1038	206	17	and	and	CCONJ
ajssms-1038	206	18	technology	technology	NOUN
ajssms-1038	206	19	(	(	PUNCT
ajssms-1038	206	20	ict	ict	PROPN
ajssms-1038	206	21	)	)	PUNCT
ajssms-1038	206	22	.	.	PUNCT
ajssms-1038	207	1	therefore	therefore	ADV
ajssms-1038	207	2	,	,	PUNCT
ajssms-1038	207	3	citizens	citizen	NOUN
ajssms-1038	207	4	should	should	AUX
ajssms-1038	207	5	know	know	VERB
ajssms-1038	207	6	where	where	SCONJ
ajssms-1038	207	7	to	to	PART
ajssms-1038	207	8	get	get	VERB
ajssms-1038	207	9	information	information	NOUN
ajssms-1038	207	10	about	about	ADP
ajssms-1038	207	11	the	the	DET
ajssms-1038	207	12	services	service	NOUN
ajssms-1038	207	13	,	,	PUNCT
ajssms-1038	207	14	and	and	CCONJ
ajssms-1038	207	15	how	how	SCONJ
ajssms-1038	207	16	those	those	DET
ajssms-1038	207	17	services	service	NOUN
ajssms-1038	207	18	are	be	AUX
ajssms-1038	207	19	rendered	render	VERB
ajssms-1038	207	20	by	by	ADP
ajssms-1038	207	21	the	the	DET
ajssms-1038	207	22	public	public	ADJ
ajssms-1038	207	23	sector	sector	NOUN
ajssms-1038	207	24	.	.	PUNCT
ajssms-1038	208	1	transparency	transparency	NOUN
ajssms-1038	208	2	is	be	AUX
ajssms-1038	208	3	at	at	ADP
ajssms-1038	208	4	the	the	DET
ajssms-1038	208	5	heart	heart	NOUN
ajssms-1038	208	6	of	of	ADP
ajssms-1038	208	7	honesty	honesty	NOUN
ajssms-1038	208	8	and	and	CCONJ
ajssms-1038	208	9	trustworthiness	trustworthiness	NOUN
ajssms-1038	208	10	in	in	ADP
ajssms-1038	208	11	the	the	DET
ajssms-1038	208	12	public	public	ADJ
ajssms-1038	208	13	sector	sector	NOUN
ajssms-1038	208	14	and	and	CCONJ
ajssms-1038	208	15	it	it	PRON
ajssms-1038	208	16	improves	improve	VERB
ajssms-1038	208	17	public	public	ADJ
ajssms-1038	208	18	confidence	confidence	NOUN
ajssms-1038	208	19	and	and	CCONJ
ajssms-1038	208	20	support	support	NOUN
ajssms-1038	208	21	(	(	PUNCT
ajssms-1038	208	22	sibanda	sibanda	NOUN
ajssms-1038	208	23	,	,	PUNCT
ajssms-1038	208	24	2017	2017	NUM
ajssms-1038	208	25	)	)	PUNCT
ajssms-1038	208	26	;	;	PUNCT
ajssms-1038	208	27	(	(	PUNCT
ajssms-1038	208	28	ngwakwe	ngwakwe	NOUN
ajssms-1038	208	29	,	,	PUNCT
ajssms-1038	208	30	2012	2012	NUM
ajssms-1038	208	31	)	)	PUNCT
ajssms-1038	208	32	.	.	PUNCT
ajssms-1038	209	1	to	to	PART
ajssms-1038	209	2	support	support	VERB
ajssms-1038	209	3	this	this	DET
ajssms-1038	209	4	statement	statement	NOUN
ajssms-1038	209	5	,	,	PUNCT
ajssms-1038	209	6	the	the	DET
ajssms-1038	209	7	implementation	implementation	NOUN
ajssms-1038	209	8	of	of	ADP
ajssms-1038	209	9	binding	bind	VERB
ajssms-1038	209	10	ethics	ethic	NOUN
ajssms-1038	209	11	in	in	ADP
ajssms-1038	209	12	public	public	ADJ
ajssms-1038	209	13	supply	supply	NOUN
ajssms-1038	209	14	chain	chain	NOUN
ajssms-1038	209	15	practices	practice	NOUN
ajssms-1038	209	16	is	be	AUX
ajssms-1038	209	17	crucial	crucial	ADJ
ajssms-1038	209	18	for	for	ADP
ajssms-1038	209	19	the	the	DET
ajssms-1038	209	20	enhancement	enhancement	NOUN
ajssms-1038	209	21	of	of	ADP
ajssms-1038	209	22	transparency	transparency	NOUN
ajssms-1038	209	23	and	and	CCONJ
ajssms-1038	209	24	accountability	accountability	NOUN
ajssms-1038	209	25	in	in	ADP
ajssms-1038	209	26	the	the	DET
ajssms-1038	209	27	public	public	ADJ
ajssms-1038	209	28	sector	sector	NOUN
ajssms-1038	209	29	(	(	PUNCT
ajssms-1038	209	30	booranakit	booranakit	NOUN
ajssms-1038	209	31	et	et	PROPN
ajssms-1038	209	32	al	al	PROPN
ajssms-1038	209	33	.	.	PROPN
ajssms-1038	209	34	,	,	PUNCT
ajssms-1038	209	35	2018	2018	NUM
ajssms-1038	209	36	)	)	PUNCT
ajssms-1038	209	37	;	;	PUNCT
ajssms-1038	209	38	(	(	PUNCT
ajssms-1038	209	39	mazibuko	mazibuko	NOUN
ajssms-1038	209	40	and	and	CCONJ
ajssms-1038	209	41	fourie	fourie	PROPN
ajssms-1038	209	42	,	,	PUNCT
ajssms-1038	209	43	2017	2017	NUM
ajssms-1038	209	44	)	)	PUNCT
ajssms-1038	209	45	.	.	PUNCT
ajssms-1038	210	1	however	however	ADV
ajssms-1038	210	2	,	,	PUNCT
ajssms-1038	210	3	in	in	ADP
ajssms-1038	210	4	order	order	NOUN
ajssms-1038	210	5	to	to	PART
ajssms-1038	210	6	promote	promote	VERB
ajssms-1038	210	7	ethical	ethical	ADJ
ajssms-1038	210	8	conduct	conduct	NOUN
ajssms-1038	210	9	in	in	ADP
ajssms-1038	210	10	the	the	DET
ajssms-1038	210	11	public	public	ADJ
ajssms-1038	210	12	sector	sector	NOUN
ajssms-1038	210	13	and	and	CCONJ
ajssms-1038	210	14	tackle	tackle	VERB
ajssms-1038	210	15	the	the	DET
ajssms-1038	210	16	issues	issue	NOUN
ajssms-1038	210	17	and	and	CCONJ
ajssms-1038	210	18	allegations	allegation	NOUN
ajssms-1038	210	19	relating	relate	VERB
ajssms-1038	210	20	to	to	ADP
ajssms-1038	210	21	accountability	accountability	NOUN
ajssms-1038	210	22	,	,	PUNCT
ajssms-1038	210	23	the	the	DET
ajssms-1038	210	24	following	follow	VERB
ajssms-1038	210	25	should	should	AUX
ajssms-1038	210	26	be	be	AUX
ajssms-1038	210	27	contemplated	contemplate	VERB
ajssms-1038	210	28	(	(	PUNCT
ajssms-1038	210	29	ngwakwe	ngwakwe	NOUN
ajssms-1038	210	30	,	,	PUNCT
ajssms-1038	210	31	2012	2012	NUM
ajssms-1038	210	32	):	):	PUNCT
ajssms-1038	210	33			NOUN
ajssms-1038	210	34	institute	institute	NOUN
ajssms-1038	210	35	a	a	DET
ajssms-1038	210	36	restricted	restricted	ADJ
ajssms-1038	210	37	hotline	hotline	NOUN
ajssms-1038	210	38	for	for	ADP
ajssms-1038	210	39	reporting	report	VERB
ajssms-1038	210	40	illegal	illegal	ADJ
ajssms-1038	210	41	behaviour	behaviour	NOUN
ajssms-1038	210	42	,	,	PUNCT
ajssms-1038	210	43	including	include	VERB
ajssms-1038	210	44	the	the	DET
ajssms-1038	210	45	abuse	abuse	NOUN
ajssms-1038	210	46	of	of	ADP
ajssms-1038	210	47	authority	authority	NOUN
ajssms-1038	210	48	.	.	PUNCT
ajssms-1038	211	1			PRON
ajssms-1038	211	2	reinforce	reinforce	VERB
ajssms-1038	211	3	compliance	compliance	NOUN
ajssms-1038	211	4	with	with	ADP
ajssms-1038	211	5	the	the	DET
ajssms-1038	211	6	applicable	applicable	ADJ
ajssms-1038	211	7	legal	legal	ADJ
ajssms-1038	211	8	frameworks	framework	NOUN
ajssms-1038	211	9	by	by	ADP
ajssms-1038	211	10	ensuring	ensure	VERB
ajssms-1038	211	11	standards	standard	NOUN
ajssms-1038	211	12	of	of	ADP
ajssms-1038	211	13	conduct	conduct	NOUN
ajssms-1038	211	14	.	.	PUNCT
ajssms-1038	212	1			X
ajssms-1038	212	2	convey	convey	VERB
ajssms-1038	212	3	information	information	NOUN
ajssms-1038	212	4	concerning	concern	VERB
ajssms-1038	212	5	disciplinary	disciplinary	ADJ
ajssms-1038	212	6	cases	case	NOUN
ajssms-1038	212	7	.	.	PUNCT
ajssms-1038	213	1			NOUN
ajssms-1038	213	2	develop	develop	VERB
ajssms-1038	213	3	grievance	grievance	NOUN
ajssms-1038	213	4	procedures	procedure	NOUN
ajssms-1038	213	5	outside	outside	ADP
ajssms-1038	213	6	formal	formal	ADJ
ajssms-1038	213	7	channels	channel	NOUN
ajssms-1038	213	8	through	through	ADP
ajssms-1038	213	9	the	the	DET
ajssms-1038	213	10	office	office	NOUN
ajssms-1038	213	11	of	of	ADP
ajssms-1038	213	12	the	the	DET
ajssms-1038	213	13	joint	joint	ADJ
ajssms-1038	213	14	ombudsperson	ombudsperson	NOUN
ajssms-1038	213	15	.	.	PUNCT
ajssms-1038	214	1			PROPN
ajssms-1038	214	2	formalise	formalise	VERB
ajssms-1038	214	3	an	an	DET
ajssms-1038	214	4	obligatory	obligatory	ADJ
ajssms-1038	214	5	code	code	NOUN
ajssms-1038	214	6	of	of	ADP
ajssms-1038	214	7	conduct	conduct	NOUN
ajssms-1038	214	8	/	/	SYM
ajssms-1038	214	9	ethics	ethic	NOUN
ajssms-1038	214	10	capacity	capacity	NOUN
ajssms-1038	214	11	for	for	ADP
ajssms-1038	214	12	all	all	DET
ajssms-1038	214	13	staff	staff	NOUN
ajssms-1038	214	14	.	.	PUNCT
ajssms-1038	215	1	5.3	5.3	NUM
ajssms-1038	215	2	.	.	PUNCT
ajssms-1038	215	3	effective	effective	ADJ
ajssms-1038	215	4	internal	internal	ADJ
ajssms-1038	215	5	control	control	NOUN
ajssms-1038	215	6	and	and	CCONJ
ajssms-1038	215	7	audit	audit	NOUN
ajssms-1038	215	8	systems	system	NOUN
ajssms-1038	215	9	internal	internal	ADJ
ajssms-1038	215	10	audit	audit	NOUN
ajssms-1038	215	11	systems	system	NOUN
ajssms-1038	215	12	are	be	AUX
ajssms-1038	215	13	paramount	paramount	ADJ
ajssms-1038	215	14	to	to	ADP
ajssms-1038	215	15	the	the	DET
ajssms-1038	215	16	achievement	achievement	NOUN
ajssms-1038	215	17	of	of	ADP
ajssms-1038	215	18	long	long	ADJ
ajssms-1038	215	19	-	-	PUNCT
ajssms-1038	215	20	terms	term	NOUN
ajssms-1038	215	21	objectives	objective	NOUN
ajssms-1038	215	22	of	of	ADP
ajssms-1038	215	23	the	the	DET
ajssms-1038	215	24	public	public	ADJ
ajssms-1038	215	25	service	service	NOUN
ajssms-1038	215	26	institutions	institution	NOUN
ajssms-1038	215	27	.	.	PUNCT
ajssms-1038	216	1	the	the	DET
ajssms-1038	216	2	internal	internal	ADJ
ajssms-1038	216	3	audit	audit	NOUN
ajssms-1038	216	4	and	and	CCONJ
ajssms-1038	216	5	audit	audit	NOUN
ajssms-1038	216	6	committees	committee	NOUN
ajssms-1038	216	7	play	play	VERB
ajssms-1038	216	8	a	a	DET
ajssms-1038	216	9	pivotal	pivotal	ADJ
ajssms-1038	216	10	role	role	NOUN
ajssms-1038	216	11	in	in	ADP
ajssms-1038	216	12	ensuring	ensure	VERB
ajssms-1038	216	13	that	that	SCONJ
ajssms-1038	216	14	they	they	PRON
ajssms-1038	216	15	recognise	recognise	VERB
ajssms-1038	216	16	any	any	DET
ajssms-1038	216	17	contravention	contravention	NOUN
ajssms-1038	216	18	with	with	ADP
ajssms-1038	216	19	applicable	applicable	ADJ
ajssms-1038	216	20	laws	law	NOUN
ajssms-1038	216	21	and	and	CCONJ
ajssms-1038	216	22	regulations	regulation	NOUN
ajssms-1038	216	23	(	(	PUNCT
ajssms-1038	216	24	sibanda	sibanda	NOUN
ajssms-1038	216	25	,	,	PUNCT
ajssms-1038	216	26	2017	2017	NUM
ajssms-1038	216	27	)	)	PUNCT
ajssms-1038	216	28	.	.	PUNCT
ajssms-1038	217	1	tight	tight	ADJ
ajssms-1038	217	2	internal	internal	ADJ
ajssms-1038	217	3	control	control	NOUN
ajssms-1038	217	4	systems	system	NOUN
ajssms-1038	217	5	enable	enable	VERB
ajssms-1038	217	6	the	the	DET
ajssms-1038	217	7	public	public	ADJ
ajssms-1038	217	8	sector	sector	NOUN
ajssms-1038	217	9	to	to	PART
ajssms-1038	217	10	ensure	ensure	VERB
ajssms-1038	217	11	reliability	reliability	NOUN
ajssms-1038	217	12	,	,	PUNCT
ajssms-1038	217	13	and	and	CCONJ
ajssms-1038	217	14	this	this	PRON
ajssms-1038	217	15	inspire	inspire	VERB
ajssms-1038	217	16	public	public	ADJ
ajssms-1038	217	17	officials	official	NOUN
ajssms-1038	217	18	to	to	PART
ajssms-1038	217	19	report	report	VERB
ajssms-1038	217	20	any	any	DET
ajssms-1038	217	21	arising	arise	VERB
ajssms-1038	217	22	irregularities	irregularity	NOUN
ajssms-1038	217	23	resulting	result	VERB
ajssms-1038	217	24	from	from	ADP
ajssms-1038	217	25	corrupt	corrupt	ADJ
ajssms-1038	217	26	activities	activity	NOUN
ajssms-1038	217	27	(	(	PUNCT
ajssms-1038	217	28	masiloane	masiloane	ADJ
ajssms-1038	217	29	and	and	CCONJ
ajssms-1038	217	30	dintwe	dintwe	VERB
ajssms-1038	217	31	,	,	PUNCT
ajssms-1038	217	32	2014	2014	NUM
ajssms-1038	217	33	)	)	PUNCT
ajssms-1038	217	34	.	.	PUNCT
ajssms-1038	218	1	internal	internal	ADJ
ajssms-1038	218	2	audits	audits	NOUN
ajssms-1038	218	3	pave	pave	VERB
ajssms-1038	218	4	the	the	DET
ajssms-1038	218	5	way	way	NOUN
ajssms-1038	218	6	for	for	ADP
ajssms-1038	218	7	the	the	DET
ajssms-1038	218	8	external	external	ADJ
ajssms-1038	218	9	audit	audit	NOUN
ajssms-1038	218	10	and	and	CCONJ
ajssms-1038	218	11	help	help	VERB
ajssms-1038	218	12	earmark	earmark	VERB
ajssms-1038	218	13	the	the	DET
ajssms-1038	218	14	areas	area	NOUN
ajssms-1038	218	15	of	of	ADP
ajssms-1038	218	16	administration	administration	NOUN
ajssms-1038	218	17	that	that	PRON
ajssms-1038	218	18	require	require	VERB
ajssms-1038	218	19	urgent	urgent	ADJ
ajssms-1038	218	20	attention	attention	NOUN
ajssms-1038	218	21	.	.	PUNCT
ajssms-1038	219	1	it	it	PRON
ajssms-1038	219	2	should	should	AUX
ajssms-1038	219	3	thus	thus	ADV
ajssms-1038	219	4	be	be	AUX
ajssms-1038	219	5	taken	take	VERB
ajssms-1038	219	6	seriously	seriously	ADV
ajssms-1038	219	7	in	in	ADP
ajssms-1038	219	8	the	the	DET
ajssms-1038	219	9	public	public	ADJ
ajssms-1038	219	10	sector	sector	NOUN
ajssms-1038	219	11	as	as	SCONJ
ajssms-1038	219	12	it	it	PRON
ajssms-1038	219	13	provide	provide	VERB
ajssms-1038	219	14	a	a	DET
ajssms-1038	219	15	preliminary	preliminary	ADJ
ajssms-1038	219	16	audit	audit	NOUN
ajssms-1038	219	17	just	just	ADV
ajssms-1038	219	18	before	before	SCONJ
ajssms-1038	219	19	the	the	DET
ajssms-1038	219	20	external	external	ADJ
ajssms-1038	219	21	audit	audit	NOUN
ajssms-1038	219	22	commences	commence	NOUN
ajssms-1038	219	23	.	.	PUNCT
ajssms-1038	220	1	as	as	ADP
ajssms-1038	220	2	a	a	DET
ajssms-1038	220	3	part	part	NOUN
ajssms-1038	220	4	of	of	ADP
ajssms-1038	220	5	strengthening	strengthen	VERB
ajssms-1038	220	6	internal	internal	ADJ
ajssms-1038	220	7	control	control	NOUN
ajssms-1038	220	8	,	,	PUNCT
ajssms-1038	220	9	leadership	leadership	NOUN
ajssms-1038	220	10	in	in	ADP
ajssms-1038	220	11	the	the	DET
ajssms-1038	220	12	public	public	ADJ
ajssms-1038	220	13	sector	sector	NOUN
ajssms-1038	220	14	needs	need	VERB
ajssms-1038	220	15	to	to	PART
ajssms-1038	220	16	develop	develop	VERB
ajssms-1038	220	17	and	and	CCONJ
ajssms-1038	220	18	effectively	effectively	ADV
ajssms-1038	220	19	implement	implement	VERB
ajssms-1038	220	20	the	the	DET
ajssms-1038	220	21	anti	anti	ADJ
ajssms-1038	220	22	-	-	ADJ
ajssms-1038	220	23	corruption	corruption	ADJ
ajssms-1038	220	24	policy	policy	NOUN
ajssms-1038	220	25	and	and	CCONJ
ajssms-1038	220	26	strategy	strategy	NOUN
ajssms-1038	220	27	to	to	PART
ajssms-1038	220	28	diminish	diminish	VERB
ajssms-1038	220	29	the	the	DET
ajssms-1038	220	30	spreading	spreading	NOUN
ajssms-1038	220	31	of	of	ADP
ajssms-1038	220	32	corruption	corruption	NOUN
ajssms-1038	220	33	and	and	CCONJ
ajssms-1038	220	34	fraud	fraud	NOUN
ajssms-1038	220	35	(	(	PUNCT
ajssms-1038	220	36	masiloane	masiloane	ADJ
ajssms-1038	220	37	and	and	CCONJ
ajssms-1038	220	38	dintwe	dintwe	VERB
ajssms-1038	220	39	,	,	PUNCT
ajssms-1038	220	40	2014	2014	NUM
ajssms-1038	220	41	)	)	PUNCT
ajssms-1038	220	42	.	.	PUNCT
ajssms-1038	221	1	5.4	5.4	NUM
ajssms-1038	221	2	.	.	PUNCT
ajssms-1038	221	3	effective	effective	ADJ
ajssms-1038	221	4	information	information	NOUN
ajssms-1038	221	5	communication	communication	NOUN
ajssms-1038	221	6	and	and	CCONJ
ajssms-1038	221	7	technology	technology	NOUN
ajssms-1038	221	8	information	information	NOUN
ajssms-1038	221	9	communication	communication	NOUN
ajssms-1038	221	10	and	and	CCONJ
ajssms-1038	221	11	technology	technology	NOUN
ajssms-1038	221	12	(	(	PUNCT
ajssms-1038	221	13	ict	ict	PROPN
ajssms-1038	221	14	)	)	PUNCT
ajssms-1038	221	15	is	be	AUX
ajssms-1038	221	16	the	the	DET
ajssms-1038	221	17	“	"	PUNCT
ajssms-1038	221	18	science	science	NOUN
ajssms-1038	221	19	and	and	CCONJ
ajssms-1038	221	20	activity	activity	NOUN
ajssms-1038	221	21	of	of	ADP
ajssms-1038	221	22	moving	move	VERB
ajssms-1038	221	23	data	datum	NOUN
ajssms-1038	221	24	digitally	digitally	ADV
ajssms-1038	221	25	”	"	PUNCT
ajssms-1038	221	26	(	(	PUNCT
ajssms-1038	221	27	lucas	lucas	NOUN
ajssms-1038	221	28	,	,	PUNCT
ajssms-1038	221	29	2016	2016	NUM
ajssms-1038	221	30	)	)	PUNCT
ajssms-1038	221	31	.	.	PUNCT
ajssms-1038	222	1	information	information	NOUN
ajssms-1038	222	2	technology	technology	NOUN
ajssms-1038	222	3	systems	system	NOUN
ajssms-1038	222	4	should	should	AUX
ajssms-1038	222	5	be	be	AUX
ajssms-1038	222	6	enhanced	enhance	VERB
ajssms-1038	222	7	and	and	CCONJ
ajssms-1038	222	8	customised	customise	VERB
ajssms-1038	222	9	to	to	ADP
ajssms-1038	222	10	specific	specific	ADJ
ajssms-1038	222	11	areas	area	NOUN
ajssms-1038	222	12	of	of	ADP
ajssms-1038	222	13	service	service	NOUN
ajssms-1038	222	14	delivery	delivery	NOUN
ajssms-1038	222	15	,	,	PUNCT
ajssms-1038	222	16	including	include	VERB
ajssms-1038	222	17	financial	financial	ADJ
ajssms-1038	222	18	management	management	NOUN
ajssms-1038	222	19	and	and	CCONJ
ajssms-1038	222	20	its	its	PRON
ajssms-1038	222	21	delegation	delegation	NOUN
ajssms-1038	222	22	of	of	ADP
ajssms-1038	222	23	authority	authority	NOUN
ajssms-1038	222	24	(	(	PUNCT
ajssms-1038	222	25	jashari	jashari	ADJ
ajssms-1038	222	26	and	and	CCONJ
ajssms-1038	222	27	pepaj	pepaj	NOUN
ajssms-1038	222	28	,	,	PUNCT
ajssms-1038	222	29	2018	2018	NUM
ajssms-1038	222	30	)	)	PUNCT
ajssms-1038	222	31	.	.	PUNCT
ajssms-1038	223	1	further	far	ADV
ajssms-1038	223	2	,	,	PUNCT
ajssms-1038	223	3	it	it	PRON
ajssms-1038	223	4	is	be	AUX
ajssms-1038	223	5	crucial	crucial	ADJ
ajssms-1038	223	6	for	for	SCONJ
ajssms-1038	223	7	the	the	DET
ajssms-1038	223	8	public	public	ADJ
ajssms-1038	223	9	sector	sector	NOUN
ajssms-1038	223	10	to	to	PART
ajssms-1038	223	11	deliver	deliver	VERB
ajssms-1038	223	12	its	its	PRON
ajssms-1038	223	13	mandates	mandate	NOUN
ajssms-1038	223	14	efficiently	efficiently	ADV
ajssms-1038	223	15	by	by	ADP
ajssms-1038	223	16	constantly	constantly	ADV
ajssms-1038	223	17	strengthening	strengthen	VERB
ajssms-1038	223	18	its	its	PRON
ajssms-1038	223	19	systems	system	NOUN
ajssms-1038	223	20	and	and	CCONJ
ajssms-1038	223	21	processes	process	NOUN
ajssms-1038	223	22	.	.	PUNCT
ajssms-1038	224	1	ngwakwe	ngwakwe	NOUN
ajssms-1038	224	2	(	(	PUNCT
ajssms-1038	224	3	2012	2012	NUM
ajssms-1038	224	4	)	)	PUNCT
ajssms-1038	224	5	asserts	assert	VERB
ajssms-1038	224	6	that	that	SCONJ
ajssms-1038	224	7	the	the	DET
ajssms-1038	224	8	efficient	efficient	ADJ
ajssms-1038	224	9	use	use	NOUN
ajssms-1038	224	10	of	of	ADP
ajssms-1038	224	11	information	information	NOUN
ajssms-1038	224	12	communication	communication	NOUN
ajssms-1038	224	13	and	and	CCONJ
ajssms-1038	224	14	technology	technology	NOUN
ajssms-1038	224	15	(	(	PUNCT
ajssms-1038	224	16	ict	ict	PROPN
ajssms-1038	224	17	)	)	PUNCT
ajssms-1038	224	18	necessitates	necessitate	VERB
ajssms-1038	224	19	the	the	DET
ajssms-1038	224	20	provision	provision	NOUN
ajssms-1038	224	21	of	of	ADP
ajssms-1038	224	22	comprehensive	comprehensive	ADJ
ajssms-1038	224	23	training	training	NOUN
ajssms-1038	224	24	and	and	CCONJ
ajssms-1038	224	25	the	the	DET
ajssms-1038	224	26	development	development	NOUN
ajssms-1038	224	27	of	of	ADP
ajssms-1038	224	28	all	all	DET
ajssms-1038	224	29	staff	staff	NOUN
ajssms-1038	224	30	,	,	PUNCT
ajssms-1038	224	31	including	include	VERB
ajssms-1038	224	32	finance	finance	NOUN
ajssms-1038	224	33	staff	staff	NOUN
ajssms-1038	224	34	,	,	PUNCT
ajssms-1038	224	35	in	in	ADP
ajssms-1038	224	36	the	the	DET
ajssms-1038	224	37	public	public	ADJ
ajssms-1038	224	38	service	service	NOUN
ajssms-1038	224	39	to	to	PART
ajssms-1038	224	40	ensure	ensure	VERB
ajssms-1038	224	41	effective	effective	ADJ
ajssms-1038	224	42	public	public	ADJ
ajssms-1038	224	43	administration	administration	NOUN
ajssms-1038	224	44	.	.	PUNCT
ajssms-1038	225	1	for	for	ADP
ajssms-1038	225	2	example	example	NOUN
ajssms-1038	225	3	,	,	PUNCT
ajssms-1038	225	4	ict	ict	PROPN
ajssms-1038	225	5	systems	system	NOUN
ajssms-1038	225	6	can	can	AUX
ajssms-1038	225	7	be	be	AUX
ajssms-1038	225	8	enhanced	enhance	VERB
ajssms-1038	225	9	in	in	ADP
ajssms-1038	225	10	such	such	DET
ajssms-1038	225	11	a	a	DET
ajssms-1038	225	12	way	way	NOUN
ajssms-1038	225	13	that	that	PRON
ajssms-1038	225	14	they	they	PRON
ajssms-1038	225	15	track	track	VERB
ajssms-1038	225	16	and	and	CCONJ
ajssms-1038	225	17	trace	trace	VERB
ajssms-1038	225	18	the	the	DET
ajssms-1038	225	19	records	record	NOUN
ajssms-1038	225	20	of	of	ADP
ajssms-1038	225	21	service	service	NOUN
ajssms-1038	225	22	delivery	delivery	NOUN
ajssms-1038	225	23	.	.	PUNCT
ajssms-1038	226	1	the	the	DET
ajssms-1038	226	2	business	business	NOUN
ajssms-1038	226	3	process	process	NOUN
ajssms-1038	226	4	re	re	NOUN
ajssms-1038	226	5	-	-	NOUN
ajssms-1038	226	6	engineering	engineering	NOUN
ajssms-1038	226	7	was	be	AUX
ajssms-1038	226	8	applied	apply	VERB
ajssms-1038	226	9	by	by	ADP
ajssms-1038	226	10	the	the	DET
ajssms-1038	226	11	department	department	PROPN
ajssms-1038	226	12	of	of	ADP
ajssms-1038	226	13	justice	justice	NOUN
ajssms-1038	226	14	and	and	CCONJ
ajssms-1038	226	15	constitutional	constitutional	ADJ
ajssms-1038	226	16	development	development	NOUN
ajssms-1038	226	17	of	of	ADP
ajssms-1038	226	18	the	the	DET
ajssms-1038	226	19	republic	republic	NOUN
ajssms-1038	226	20	of	of	ADP
ajssms-1038	226	21	south	south	PROPN
ajssms-1038	226	22	africa	africa	PROPN
ajssms-1038	226	23	to	to	PART
ajssms-1038	226	24	enhance	enhance	VERB
ajssms-1038	226	25	efficiency	efficiency	NOUN
ajssms-1038	226	26	and	and	CCONJ
ajssms-1038	226	27	responsiveness	responsiveness	NOUN
ajssms-1038	226	28	to	to	ADP
ajssms-1038	226	29	service	service	NOUN
ajssms-1038	226	30	delivery	delivery	NOUN
ajssms-1038	226	31	pertaining	pertain	VERB
ajssms-1038	226	32	to	to	ADP
ajssms-1038	226	33	court	court	PROPN
ajssms-1038	226	34	administration	administration	PROPN
ajssms-1038	226	35	(	(	PUNCT
ajssms-1038	226	36	lucas	lucas	PROPN
ajssms-1038	226	37	,	,	PUNCT
ajssms-1038	226	38	2016	2016	NUM
ajssms-1038	226	39	)	)	PUNCT
ajssms-1038	226	40	.	.	PUNCT
ajssms-1038	227	1	in	in	ADP
ajssms-1038	227	2	addition	addition	NOUN
ajssms-1038	227	3	,	,	PUNCT
ajssms-1038	227	4	the	the	DET
ajssms-1038	227	5	implementation	implementation	NOUN
ajssms-1038	227	6	of	of	ADP
ajssms-1038	227	7	e	e	NOUN
ajssms-1038	227	8	-	-	NOUN
ajssms-1038	227	9	governance	governance	ADJ
ajssms-1038	227	10	tool	tool	NOUN
ajssms-1038	227	11	could	could	AUX
ajssms-1038	227	12	help	help	VERB
ajssms-1038	227	13	accelerate	accelerate	VERB
ajssms-1038	227	14	the	the	DET
ajssms-1038	227	15	process	process	NOUN
ajssms-1038	227	16	of	of	ADP
ajssms-1038	227	17	delivery	delivery	NOUN
ajssms-1038	227	18	of	of	ADP
ajssms-1038	227	19	services	service	NOUN
ajssms-1038	227	20	to	to	ADP
ajssms-1038	227	21	the	the	DET
ajssms-1038	227	22	citizens	citizen	NOUN
ajssms-1038	227	23	(	(	PUNCT
ajssms-1038	227	24	akpan	akpan	ADJ
ajssms-1038	227	25	,	,	PUNCT
ajssms-1038	227	26	2019	2019	NUM
ajssms-1038	227	27	)	)	PUNCT
ajssms-1038	227	28	;	;	PUNCT
ajssms-1038	227	29	(	(	PUNCT
ajssms-1038	227	30	salam	salam	PROPN
ajssms-1038	227	31	,	,	PUNCT
ajssms-1038	227	32	2017	2017	NUM
ajssms-1038	227	33	)	)	PUNCT
ajssms-1038	227	34	.	.	PUNCT
ajssms-1038	228	1	akpan	akpan	PROPN
ajssms-1038	228	2	(	(	PUNCT
ajssms-1038	228	3	2019	2019	NUM
ajssms-1038	228	4	)	)	PUNCT
ajssms-1038	228	5	defines	define	VERB
ajssms-1038	228	6	e	e	NOUN
ajssms-1038	228	7	-	-	NOUN
ajssms-1038	228	8	governance	governance	NOUN
ajssms-1038	228	9	as	as	ADP
ajssms-1038	228	10	“	"	PUNCT
ajssms-1038	228	11	the	the	DET
ajssms-1038	228	12	application	application	NOUN
ajssms-1038	228	13	of	of	ADP
ajssms-1038	228	14	ict	ict	PROPN
ajssms-1038	228	15	to	to	PART
ajssms-1038	228	16	improve	improve	VERB
ajssms-1038	228	17	the	the	DET
ajssms-1038	228	18	delivery	delivery	NOUN
ajssms-1038	228	19	of	of	ADP
ajssms-1038	228	20	services	service	NOUN
ajssms-1038	228	21	in	in	ADP
ajssms-1038	228	22	the	the	DET
ajssms-1038	228	23	public	public	ADJ
ajssms-1038	228	24	service	service	NOUN
ajssms-1038	228	25	to	to	PART
ajssms-1038	228	26	attain	attain	VERB
ajssms-1038	228	27	transparency	transparency	NOUN
ajssms-1038	228	28	,	,	PUNCT
ajssms-1038	228	29	accountability	accountability	NOUN
ajssms-1038	228	30	,	,	PUNCT
ajssms-1038	228	31	timeliness	timeliness	NOUN
ajssms-1038	228	32	and	and	CCONJ
ajssms-1038	228	33	efficiency	efficiency	NOUN
ajssms-1038	228	34	”	"	PUNCT
ajssms-1038	228	35	.	.	PUNCT
ajssms-1038	229	1	5.5	5.5	NUM
ajssms-1038	229	2	.	.	PUNCT
ajssms-1038	230	1	implement	implement	VERB
ajssms-1038	230	2	corrective	corrective	ADJ
ajssms-1038	230	3	measures	measure	NOUN
ajssms-1038	230	4	against	against	ADP
ajssms-1038	230	5	perpetrators	perpetrator	NOUN
ajssms-1038	230	6	financial	financial	ADJ
ajssms-1038	230	7	misconduct	misconduct	NOUN
ajssms-1038	230	8	should	should	AUX
ajssms-1038	230	9	be	be	AUX
ajssms-1038	230	10	instituted	institute	VERB
ajssms-1038	230	11	against	against	ADP
ajssms-1038	230	12	the	the	DET
ajssms-1038	230	13	public	public	ADJ
ajssms-1038	230	14	officials	official	NOUN
ajssms-1038	230	15	who	who	PRON
ajssms-1038	230	16	continuously	continuously	ADV
ajssms-1038	230	17	incur	incur	VERB
ajssms-1038	230	18	irregular	irregular	ADJ
ajssms-1038	230	19	,	,	PUNCT
ajssms-1038	230	20	fruitless	fruitless	ADJ
ajssms-1038	230	21	and	and	CCONJ
ajssms-1038	230	22	unauthorised	unauthorised	ADJ
ajssms-1038	230	23	expenditure	expenditure	NOUN
ajssms-1038	230	24	.	.	PUNCT
ajssms-1038	231	1	furthermore	furthermore	ADV
ajssms-1038	231	2	,	,	PUNCT
ajssms-1038	231	3	public	public	ADJ
ajssms-1038	231	4	officials	official	NOUN
ajssms-1038	231	5	should	should	AUX
ajssms-1038	231	6	be	be	AUX
ajssms-1038	231	7	held	hold	VERB
ajssms-1038	231	8	liable	liable	ADJ
ajssms-1038	231	9	and	and	CCONJ
ajssms-1038	231	10	accountable	accountable	ADJ
ajssms-1038	231	11	for	for	ADP
ajssms-1038	231	12	committing	commit	VERB
ajssms-1038	231	13	corruption	corruption	NOUN
ajssms-1038	231	14	,	,	PUNCT
ajssms-1038	231	15	fraud	fraud	NOUN
ajssms-1038	231	16	and	and	CCONJ
ajssms-1038	231	17	bribery	bribery	NOUN
ajssms-1038	231	18	-	-	PUNCT
ajssms-1038	231	19	related	relate	VERB
ajssms-1038	231	20	activities	activity	NOUN
ajssms-1038	231	21	.	.	PUNCT
ajssms-1038	232	1	the	the	DET
ajssms-1038	232	2	financial	financial	ADJ
ajssms-1038	232	3	skills	skill	NOUN
ajssms-1038	232	4	in	in	ADP
ajssms-1038	232	5	the	the	DET
ajssms-1038	232	6	public	public	ADJ
ajssms-1038	232	7	sector	sector	NOUN
ajssms-1038	232	8	have	have	AUX
ajssms-1038	232	9	been	be	AUX
ajssms-1038	232	10	perceived	perceive	VERB
ajssms-1038	232	11	as	as	ADP
ajssms-1038	232	12	being	be	AUX
ajssms-1038	232	13	scarce	scarce	ADJ
ajssms-1038	232	14	,	,	PUNCT
ajssms-1038	232	15	thus	thus	ADV
ajssms-1038	232	16	the	the	DET
ajssms-1038	232	17	public	public	ADJ
ajssms-1038	232	18	sector	sector	NOUN
ajssms-1038	232	19	should	should	AUX
ajssms-1038	232	20	implement	implement	VERB
ajssms-1038	232	21	comprehensive	comprehensive	ADJ
ajssms-1038	232	22	training	training	NOUN
ajssms-1038	232	23	and	and	CCONJ
ajssms-1038	232	24	development	development	NOUN
ajssms-1038	232	25	programmes	programme	NOUN
ajssms-1038	232	26	to	to	PART
ajssms-1038	232	27	equip	equip	VERB
ajssms-1038	232	28	their	their	PRON
ajssms-1038	232	29	staff	staff	NOUN
ajssms-1038	232	30	.	.	PUNCT
ajssms-1038	233	1	these	these	PRON
ajssms-1038	233	2	include	include	VERB
ajssms-1038	233	3	,	,	PUNCT
ajssms-1038	233	4	but	but	CCONJ
ajssms-1038	233	5	are	be	AUX
ajssms-1038	233	6	not	not	PART
ajssms-1038	233	7	limited	limit	VERB
ajssms-1038	233	8	to	to	ADP
ajssms-1038	233	9	the	the	DET
ajssms-1038	233	10	provision	provision	NOUN
ajssms-1038	233	11	of	of	ADP
ajssms-1038	233	12	in	in	ADP
ajssms-1038	233	13	-	-	PUNCT
ajssms-1038	233	14	house	house	NOUN
ajssms-1038	233	15	training	training	NOUN
ajssms-1038	233	16	,	,	PUNCT
ajssms-1038	233	17	mentoring	mentoring	NOUN
ajssms-1038	233	18	and	and	CCONJ
ajssms-1038	233	19	outsourcing	outsourcing	NOUN
ajssms-1038	233	20	of	of	ADP
ajssms-1038	233	21	training	training	NOUN
ajssms-1038	233	22	initiatives	initiative	NOUN
ajssms-1038	233	23	.	.	PUNCT
ajssms-1038	234	1	staff	staff	NOUN
ajssms-1038	234	2	rotation	rotation	NOUN
ajssms-1038	234	3	to	to	ADP
ajssms-1038	234	4	different	different	ADJ
ajssms-1038	234	5	sections	section	NOUN
ajssms-1038	234	6	could	could	AUX
ajssms-1038	234	7	also	also	ADV
ajssms-1038	234	8	help	help	VERB
ajssms-1038	234	9	to	to	PART
ajssms-1038	234	10	curb	curb	VERB
ajssms-1038	234	11	the	the	DET
ajssms-1038	234	12	acts	act	NOUN
ajssms-1038	234	13	of	of	ADP
ajssms-1038	234	14	financial	financial	ADJ
ajssms-1038	234	15	malpractice	malpractice	NOUN
ajssms-1038	234	16	in	in	ADP
ajssms-1038	234	17	the	the	DET
ajssms-1038	234	18	public	public	ADJ
ajssms-1038	234	19	sector	sector	NOUN
ajssms-1038	234	20	.	.	PUNCT
ajssms-1038	235	1	in	in	ADP
ajssms-1038	235	2	their	their	PRON
ajssms-1038	235	3	study	study	NOUN
ajssms-1038	235	4	,	,	PUNCT
ajssms-1038	235	5	masiloane	masiloane	ADJ
ajssms-1038	235	6	and	and	CCONJ
ajssms-1038	235	7	dintwe	dintwe	NOUN
ajssms-1038	235	8	(	(	PUNCT
ajssms-1038	235	9	2014	2014	NUM
ajssms-1038	235	10	)	)	PUNCT
ajssms-1038	235	11	contend	contend	VERB
ajssms-1038	235	12	that	that	SCONJ
ajssms-1038	235	13	“	"	PUNCT
ajssms-1038	235	14	if	if	SCONJ
ajssms-1038	235	15	there	there	PRON
ajssms-1038	235	16	are	be	VERB
ajssms-1038	235	17	sufficient	sufficient	ADJ
ajssms-1038	235	18	internal	internal	ADJ
ajssms-1038	235	19	controls	control	NOUN
ajssms-1038	235	20	and	and	CCONJ
ajssms-1038	235	21	sufficient	sufficient	ADJ
ajssms-1038	235	22	number	number	NOUN
ajssms-1038	235	23	of	of	ADP
ajssms-1038	235	24	perpetrators	perpetrator	NOUN
ajssms-1038	235	25	are	be	AUX
ajssms-1038	235	26	apprehended	apprehend	VERB
ajssms-1038	235	27	for	for	ADP
ajssms-1038	235	28	corruption	corruption	NOUN
ajssms-1038	235	29	and	and	CCONJ
ajssms-1038	235	30	punished	punish	VERB
ajssms-1038	235	31	adequately	adequately	ADV
ajssms-1038	235	32	,	,	PUNCT
ajssms-1038	235	33	there	there	PRON
ajssms-1038	235	34	is	be	VERB
ajssms-1038	235	35	a	a	DET
ajssms-1038	235	36	likelihood	likelihood	NOUN
ajssms-1038	235	37	that	that	SCONJ
ajssms-1038	235	38	the	the	DET
ajssms-1038	235	39	prospective	prospective	ADJ
ajssms-1038	235	40	perpetrators	perpetrator	NOUN
ajssms-1038	235	41	will	will	AUX
ajssms-1038	235	42	stop	stop	VERB
ajssms-1038	235	43	immediately	immediately	ADV
ajssms-1038	235	44	”	"	PUNCT
ajssms-1038	235	45	.	.	PUNCT
ajssms-1038	236	1	in	in	ADP
ajssms-1038	236	2	addition	addition	NOUN
ajssms-1038	236	3	,	,	PUNCT
ajssms-1038	236	4	public	public	ADJ
ajssms-1038	236	5	awareness	awareness	NOUN
ajssms-1038	236	6	with	with	ADP
ajssms-1038	236	7	regard	regard	NOUN
ajssms-1038	236	8	to	to	ADP
ajssms-1038	236	9	corrupt	corrupt	ADJ
ajssms-1038	236	10	activities	activity	NOUN
ajssms-1038	236	11	can	can	AUX
ajssms-1038	236	12	help	help	VERB
ajssms-1038	236	13	diminish	diminish	VERB
ajssms-1038	236	14	its	its	PRON
ajssms-1038	236	15	occurrence	occurrence	NOUN
ajssms-1038	236	16	.	.	PUNCT
ajssms-1038	237	1	6	6	X
ajssms-1038	237	2	.	.	X
ajssms-1038	237	3	conclusion	conclusion	NOUN
ajssms-1038	237	4	this	this	DET
ajssms-1038	237	5	paper	paper	NOUN
ajssms-1038	237	6	has	have	AUX
ajssms-1038	237	7	examined	examine	VERB
ajssms-1038	237	8	the	the	DET
ajssms-1038	237	9	impact	impact	NOUN
ajssms-1038	237	10	of	of	ADP
ajssms-1038	237	11	financial	financial	ADJ
ajssms-1038	237	12	malpractice	malpractice	NOUN
ajssms-1038	237	13	on	on	ADP
ajssms-1038	237	14	service	service	NOUN
ajssms-1038	237	15	delivery	delivery	NOUN
ajssms-1038	237	16	.	.	PUNCT
ajssms-1038	238	1	it	it	PRON
ajssms-1038	238	2	has	have	AUX
ajssms-1038	238	3	emphasised	emphasise	VERB
ajssms-1038	238	4	that	that	SCONJ
ajssms-1038	238	5	financial	financial	ADJ
ajssms-1038	238	6	malpractice	malpractice	NOUN
ajssms-1038	238	7	is	be	AUX
ajssms-1038	238	8	an	an	DET
ajssms-1038	238	9	obstruction	obstruction	NOUN
ajssms-1038	238	10	to	to	PART
ajssms-1038	238	11	enhanced	enhance	VERB
ajssms-1038	238	12	service	service	NOUN
ajssms-1038	238	13	delivery	delivery	NOUN
ajssms-1038	238	14	.	.	PUNCT
ajssms-1038	239	1	it	it	PRON
ajssms-1038	239	2	has	have	AUX
ajssms-1038	239	3	uncovered	uncover	VERB
ajssms-1038	239	4	various	various	ADJ
ajssms-1038	239	5	factors	factor	NOUN
ajssms-1038	239	6	associated	associate	VERB
ajssms-1038	239	7	with	with	ADP
ajssms-1038	239	8	financial	financial	ADJ
ajssms-1038	239	9	malpractice	malpractice	NOUN
ajssms-1038	239	10	and	and	CCONJ
ajssms-1038	239	11	service	service	NOUN
ajssms-1038	239	12	delivery	delivery	NOUN
ajssms-1038	239	13	.	.	PUNCT
ajssms-1038	240	1	these	these	PRON
ajssms-1038	240	2	include	include	VERB
ajssms-1038	240	3	the	the	DET
ajssms-1038	240	4	lack	lack	NOUN
ajssms-1038	240	5	of	of	ADP
ajssms-1038	240	6	financial	financial	ADJ
ajssms-1038	240	7	capacity	capacity	NOUN
ajssms-1038	240	8	,	,	PUNCT
ajssms-1038	240	9	unfair	unfair	ADJ
ajssms-1038	240	10	public	public	ADJ
ajssms-1038	240	11	asian	asian	ADJ
ajssms-1038	240	12	journal	journal	NOUN
ajssms-1038	240	13	of	of	ADP
ajssms-1038	240	14	social	social	ADJ
ajssms-1038	240	15	sciences	sciences	PROPN
ajssms-1038	240	16	and	and	CCONJ
ajssms-1038	240	17	management	management	NOUN
ajssms-1038	240	18	studies	study	NOUN
ajssms-1038	240	19	,	,	PUNCT
ajssms-1038	240	20	2019	2019	NUM
ajssms-1038	240	21	,	,	PUNCT
ajssms-1038	240	22	6(2	6(2	NUM
ajssms-1038	240	23	):	):	PUNCT
ajssms-1038	240	24	23	23	NUM
ajssms-1038	240	25	-	-	SYM
ajssms-1038	240	26	29	29	NUM
ajssms-1038	240	27	29	29	NUM
ajssms-1038	240	28	©	©	PROPN
ajssms-1038	240	29	2019	2019	NUM
ajssms-1038	240	30	by	by	ADP
ajssms-1038	240	31	the	the	DET
ajssms-1038	240	32	authors	author	NOUN
ajssms-1038	240	33	;	;	PUNCT
ajssms-1038	240	34	licensee	licensee	PROPN
ajssms-1038	240	35	asian	asian	ADJ
ajssms-1038	240	36	online	online	PROPN
ajssms-1038	240	37	journal	journal	PROPN
ajssms-1038	240	38	publishing	publishing	NOUN
ajssms-1038	240	39	group	group	PROPN
ajssms-1038	240	40	procurement	procurement	NOUN
ajssms-1038	240	41	and	and	CCONJ
ajssms-1038	240	42	supply	supply	NOUN
ajssms-1038	240	43	chain	chain	NOUN
ajssms-1038	240	44	management	management	NOUN
ajssms-1038	240	45	,	,	PUNCT
ajssms-1038	240	46	inappropriate	inappropriate	ADJ
ajssms-1038	240	47	planning	planning	NOUN
ajssms-1038	240	48	,	,	PUNCT
ajssms-1038	240	49	improper	improper	ADJ
ajssms-1038	240	50	delegation	delegation	NOUN
ajssms-1038	240	51	of	of	ADP
ajssms-1038	240	52	authority	authority	NOUN
ajssms-1038	240	53	,	,	PUNCT
ajssms-1038	240	54	the	the	DET
ajssms-1038	240	55	embezzlement	embezzlement	NOUN
ajssms-1038	240	56	of	of	ADP
ajssms-1038	240	57	public	public	ADJ
ajssms-1038	240	58	funds	fund	NOUN
ajssms-1038	240	59	,	,	PUNCT
ajssms-1038	240	60	the	the	DET
ajssms-1038	240	61	lack	lack	NOUN
ajssms-1038	240	62	of	of	ADP
ajssms-1038	240	63	internal	internal	ADJ
ajssms-1038	240	64	control	control	NOUN
ajssms-1038	240	65	systems	system	NOUN
ajssms-1038	240	66	,	,	PUNCT
ajssms-1038	240	67	corruption	corruption	NOUN
ajssms-1038	240	68	,	,	PUNCT
ajssms-1038	240	69	fraud	fraud	NOUN
ajssms-1038	240	70	and	and	CCONJ
ajssms-1038	240	71	political	political	ADJ
ajssms-1038	240	72	interference	interference	NOUN
ajssms-1038	240	73	.	.	PUNCT
ajssms-1038	241	1	furthermore	furthermore	ADV
ajssms-1038	241	2	,	,	PUNCT
ajssms-1038	241	3	this	this	DET
ajssms-1038	241	4	paper	paper	NOUN
ajssms-1038	241	5	has	have	AUX
ajssms-1038	241	6	proposed	propose	VERB
ajssms-1038	241	7	the	the	DET
ajssms-1038	241	8	techniques	technique	NOUN
ajssms-1038	241	9	for	for	ADP
ajssms-1038	241	10	enhancing	enhance	VERB
ajssms-1038	241	11	service	service	NOUN
ajssms-1038	241	12	delivery	delivery	NOUN
ajssms-1038	241	13	and	and	CCONJ
ajssms-1038	241	14	inhibiting	inhibit	VERB
ajssms-1038	241	15	financial	financial	ADJ
ajssms-1038	241	16	malpractice	malpractice	NOUN
ajssms-1038	241	17	.	.	PUNCT
ajssms-1038	242	1	these	these	PRON
ajssms-1038	242	2	include	include	VERB
ajssms-1038	242	3	,	,	PUNCT
ajssms-1038	242	4	amongst	amongst	ADP
ajssms-1038	242	5	others	other	NOUN
ajssms-1038	242	6	,	,	PUNCT
ajssms-1038	242	7	transparent	transparent	ADJ
ajssms-1038	242	8	supply	supply	NOUN
ajssms-1038	242	9	chain	chain	NOUN
ajssms-1038	242	10	management	management	NOUN
ajssms-1038	242	11	systems	system	NOUN
ajssms-1038	242	12	,	,	PUNCT
ajssms-1038	242	13	transparency	transparency	NOUN
ajssms-1038	242	14	and	and	CCONJ
ajssms-1038	242	15	accountability	accountability	NOUN
ajssms-1038	242	16	in	in	ADP
ajssms-1038	242	17	public	public	ADJ
ajssms-1038	242	18	administration	administration	NOUN
ajssms-1038	242	19	,	,	PUNCT
ajssms-1038	242	20	effective	effective	ADJ
ajssms-1038	242	21	internal	internal	ADJ
ajssms-1038	242	22	control	control	NOUN
ajssms-1038	242	23	and	and	CCONJ
ajssms-1038	242	24	audit	audit	NOUN
ajssms-1038	242	25	systems	system	NOUN
ajssms-1038	242	26	and	and	CCONJ
ajssms-1038	242	27	effective	effective	ADJ
ajssms-1038	242	28	information	information	NOUN
ajssms-1038	242	29	communication	communication	NOUN
ajssms-1038	242	30	and	and	CCONJ
ajssms-1038	242	31	technology	technology	NOUN
ajssms-1038	242	32	.	.	PUNCT
ajssms-1038	243	1	this	this	DET
ajssms-1038	243	2	paper	paper	NOUN
ajssms-1038	243	3	finds	find	VERB
ajssms-1038	243	4	that	that	SCONJ
ajssms-1038	243	5	officials	official	NOUN
ajssms-1038	243	6	unethically	unethically	ADV
ajssms-1038	243	7	pursue	pursue	VERB
ajssms-1038	243	8	their	their	PRON
ajssms-1038	243	9	self	self	NOUN
ajssms-1038	243	10	-	-	PUNCT
ajssms-1038	243	11	interest	interest	NOUN
ajssms-1038	243	12	in	in	ADP
ajssms-1038	243	13	enriching	enrich	VERB
ajssms-1038	243	14	themselves	themselves	PRON
ajssms-1038	243	15	by	by	ADP
ajssms-1038	243	16	looting	loot	VERB
ajssms-1038	243	17	government	government	NOUN
ajssms-1038	243	18	funds	fund	NOUN
ajssms-1038	243	19	and	and	CCONJ
ajssms-1038	243	20	neglecting	neglect	VERB
ajssms-1038	243	21	the	the	DET
ajssms-1038	243	22	focus	focus	NOUN
ajssms-1038	243	23	of	of	ADP
ajssms-1038	243	24	enhancing	enhance	VERB
ajssms-1038	243	25	service	service	NOUN
ajssms-1038	243	26	delivery	delivery	NOUN
ajssms-1038	243	27	.	.	PUNCT
ajssms-1038	244	1	such	such	ADJ
ajssms-1038	244	2	activities	activity	NOUN
ajssms-1038	244	3	have	have	AUX
ajssms-1038	244	4	relegated	relegate	VERB
ajssms-1038	244	5	the	the	DET
ajssms-1038	244	6	impoverished	impoverished	ADJ
ajssms-1038	244	7	citizens	citizen	NOUN
ajssms-1038	244	8	to	to	ADP
ajssms-1038	244	9	a	a	DET
ajssms-1038	244	10	crisis	crisis	NOUN
ajssms-1038	244	11	situation	situation	NOUN
ajssms-1038	244	12	.	.	PUNCT
ajssms-1038	245	1	the	the	DET
ajssms-1038	245	2	lack	lack	NOUN
ajssms-1038	245	3	of	of	ADP
ajssms-1038	245	4	proper	proper	ADJ
ajssms-1038	245	5	planning	planning	NOUN
ajssms-1038	245	6	and	and	CCONJ
ajssms-1038	245	7	the	the	DET
ajssms-1038	245	8	mismanagement	mismanagement	NOUN
ajssms-1038	245	9	of	of	ADP
ajssms-1038	245	10	finances	finance	NOUN
ajssms-1038	245	11	have	have	AUX
ajssms-1038	245	12	both	both	PRON
ajssms-1038	245	13	been	be	AUX
ajssms-1038	245	14	identified	identify	VERB
ajssms-1038	245	15	as	as	ADP
ajssms-1038	245	16	factors	factor	NOUN
ajssms-1038	245	17	that	that	PRON
ajssms-1038	245	18	impede	impede	VERB
ajssms-1038	245	19	service	service	NOUN
ajssms-1038	245	20	delivery	delivery	NOUN
ajssms-1038	245	21	.	.	PUNCT
ajssms-1038	246	1	this	this	DET
ajssms-1038	246	2	paper	paper	NOUN
ajssms-1038	246	3	suggests	suggest	VERB
ajssms-1038	246	4	that	that	SCONJ
ajssms-1038	246	5	the	the	DET
ajssms-1038	246	6	government	government	NOUN
ajssms-1038	246	7	should	should	AUX
ajssms-1038	246	8	tighten	tighten	VERB
ajssms-1038	246	9	its	its	PRON
ajssms-1038	246	10	internal	internal	ADJ
ajssms-1038	246	11	control	control	NOUN
ajssms-1038	246	12	measures	measure	NOUN
ajssms-1038	246	13	and	and	CCONJ
ajssms-1038	246	14	reinforce	reinforce	VERB
ajssms-1038	246	15	compliance	compliance	NOUN
ajssms-1038	246	16	with	with	ADP
ajssms-1038	246	17	the	the	DET
ajssms-1038	246	18	applicable	applicable	ADJ
ajssms-1038	246	19	laws	law	NOUN
ajssms-1038	246	20	and	and	CCONJ
ajssms-1038	246	21	regulations	regulation	NOUN
ajssms-1038	246	22	.	.	PUNCT
ajssms-1038	247	1	furthermore	furthermore	ADV
ajssms-1038	247	2	,	,	PUNCT
ajssms-1038	247	3	the	the	DET
ajssms-1038	247	4	fruitful	fruitful	ADJ
ajssms-1038	247	5	allocation	allocation	NOUN
ajssms-1038	247	6	and	and	CCONJ
ajssms-1038	247	7	disbursement	disbursement	NOUN
ajssms-1038	247	8	of	of	ADP
ajssms-1038	247	9	the	the	DET
ajssms-1038	247	10	scarce	scarce	ADJ
ajssms-1038	247	11	resources	resource	NOUN
ajssms-1038	247	12	is	be	AUX
ajssms-1038	247	13	still	still	ADV
ajssms-1038	247	14	a	a	DET
ajssms-1038	247	15	challenge	challenge	NOUN
ajssms-1038	247	16	in	in	ADP
ajssms-1038	247	17	the	the	DET
ajssms-1038	247	18	public	public	ADJ
ajssms-1038	247	19	sector	sector	NOUN
ajssms-1038	247	20	and	and	CCONJ
ajssms-1038	247	21	hampers	hamper	VERB
ajssms-1038	247	22	the	the	DET
ajssms-1038	247	23	provision	provision	NOUN
ajssms-1038	247	24	of	of	ADP
ajssms-1038	247	25	service	service	NOUN
ajssms-1038	247	26	delivery	delivery	NOUN
ajssms-1038	247	27	.	.	PUNCT
ajssms-1038	248	1	it	it	PRON
ajssms-1038	248	2	also	also	ADV
ajssms-1038	248	3	suggests	suggest	VERB
ajssms-1038	248	4	that	that	SCONJ
ajssms-1038	248	5	officials	official	NOUN
ajssms-1038	248	6	should	should	AUX
ajssms-1038	248	7	be	be	AUX
ajssms-1038	248	8	held	hold	VERB
ajssms-1038	248	9	liable	liable	ADJ
ajssms-1038	248	10	for	for	ADP
ajssms-1038	248	11	any	any	DET
ajssms-1038	248	12	financial	financial	ADJ
ajssms-1038	248	13	malpractice	malpractice	NOUN
ajssms-1038	248	14	and	and	CCONJ
ajssms-1038	248	15	thus	thus	ADV
ajssms-1038	248	16	,	,	PUNCT
ajssms-1038	248	17	penalties	penalty	NOUN
ajssms-1038	248	18	for	for	ADP
ajssms-1038	248	19	financial	financial	ADJ
ajssms-1038	248	20	misconduct	misconduct	NOUN
ajssms-1038	248	21	should	should	AUX
ajssms-1038	248	22	be	be	AUX
ajssms-1038	248	23	instituted	institute	VERB
ajssms-1038	248	24	against	against	ADP
ajssms-1038	248	25	them	they	PRON
ajssms-1038	248	26	.	.	PUNCT
ajssms-1038	249	1	lastly	lastly	ADV
ajssms-1038	249	2	,	,	PUNCT
ajssms-1038	249	3	government	government	NOUN
ajssms-1038	249	4	should	should	AUX
ajssms-1038	249	5	provide	provide	VERB
ajssms-1038	249	6	comprehensive	comprehensive	ADJ
ajssms-1038	249	7	training	training	NOUN
ajssms-1038	249	8	and	and	CCONJ
ajssms-1038	249	9	awareness	awareness	NOUN
ajssms-1038	249	10	programmes	programme	NOUN
ajssms-1038	249	11	focused	focus	VERB
ajssms-1038	249	12	on	on	ADP
ajssms-1038	249	13	financial	financial	ADJ
ajssms-1038	249	14	malpractice	malpractice	NOUN
ajssms-1038	249	15	and	and	CCONJ
ajssms-1038	249	16	financial	financial	ADJ
ajssms-1038	249	17	misconduct	misconduct	NOUN
ajssms-1038	249	18	.	.	PUNCT
ajssms-1038	250	1	references	reference	NOUN
ajssms-1038	250	2	akpan	akpan	PROPN
ajssms-1038	250	3	,	,	PUNCT
ajssms-1038	250	4	a.g	a.g	PROPN
ajssms-1038	250	5	.	.	PROPN
ajssms-1038	250	6	,	,	PUNCT
ajssms-1038	250	7	2019	2019	NUM
ajssms-1038	250	8	.	.	PUNCT
ajssms-1038	251	1	harnessing	harness	VERB
ajssms-1038	251	2	e	e	NOUN
ajssms-1038	251	3	–	–	PUNCT
ajssms-1038	251	4	governance	governance	NOUN
ajssms-1038	251	5	for	for	ADP
ajssms-1038	251	6	quality	quality	NOUN
ajssms-1038	251	7	public	public	ADJ
ajssms-1038	251	8	service	service	NOUN
ajssms-1038	251	9	delivery	delivery	NOUN
ajssms-1038	251	10	in	in	ADP
ajssms-1038	251	11	akwa	akwa	ADJ
ajssms-1038	251	12	ibom	ibom	ADJ
ajssms-1038	251	13	state	state	NOUN
ajssms-1038	251	14	,	,	PUNCT
ajssms-1038	251	15	nigeria	nigeria	PROPN
ajssms-1038	251	16	:	:	PUNCT
ajssms-1038	251	17	benefits	benefit	NOUN
ajssms-1038	251	18	and	and	CCONJ
ajssms-1038	251	19	challenges	challenge	NOUN
ajssms-1038	251	20	.	.	PUNCT
ajssms-1038	252	1	european	european	ADJ
ajssms-1038	252	2	journal	journal	PROPN
ajssms-1038	252	3	of	of	ADP
ajssms-1038	252	4	business	business	NOUN
ajssms-1038	252	5	and	and	CCONJ
ajssms-1038	252	6	social	social	ADJ
ajssms-1038	252	7	sciences	science	NOUN
ajssms-1038	252	8	,	,	PUNCT
ajssms-1038	252	9	7(5	7(5	NUM
ajssms-1038	252	10	):	):	PUNCT
ajssms-1038	252	11	1117	1117	NUM
ajssms-1038	252	12	-	-	SYM
ajssms-1038	252	13	1127	1127	NUM
ajssms-1038	252	14	.	.	PUNCT
ajssms-1038	253	1	anti	anti	ADJ
ajssms-1038	253	2	-	-	ADJ
ajssms-1038	253	3	corruption	corruption	ADJ
ajssms-1038	253	4	resource	resource	NOUN
ajssms-1038	253	5	centre	centre	NOUN
ajssms-1038	253	6	(	(	PUNCT
ajssms-1038	253	7	4u	4u	NOUN
ajssms-1038	253	8	guide	guide	NOUN
ajssms-1038	253	9	)	)	PUNCT
ajssms-1038	253	10	,	,	PUNCT
ajssms-1038	253	11	2019	2019	NUM
ajssms-1038	253	12	.	.	PUNCT
ajssms-1038	254	1	guide	guide	VERB
ajssms-1038	254	2	to	to	ADP
ajssms-1038	254	3	using	use	VERB
ajssms-1038	254	4	corruption	corruption	NOUN
ajssms-1038	254	5	measurements	measurement	NOUN
ajssms-1038	254	6	and	and	CCONJ
ajssms-1038	254	7	analysis	analysis	NOUN
ajssms-1038	254	8	tools	tool	NOUN
ajssms-1038	254	9	for	for	ADP
ajssms-1038	254	10	development	development	NOUN
ajssms-1038	254	11	programming	programming	NOUN
ajssms-1038	254	12	.	.	PUNCT
ajssms-1038	255	1	auditor	auditor	NOUN
ajssms-1038	255	2	-	-	PUNCT
ajssms-1038	255	3	general	general	PROPN
ajssms-1038	255	4	south	south	PROPN
ajssms-1038	255	5	africa	africa	PROPN
ajssms-1038	255	6	(	(	PUNCT
ajssms-1038	255	7	agsa	agsa	PROPN
ajssms-1038	255	8	)	)	PUNCT
ajssms-1038	255	9	,	,	PUNCT
ajssms-1038	255	10	2017	2017	NUM
ajssms-1038	255	11	.	.	PUNCT
ajssms-1038	256	1	overall	overall	ADJ
ajssms-1038	256	2	audit	audit	NOUN
ajssms-1038	256	3	outcomes	outcome	NOUN
ajssms-1038	256	4	.	.	PUNCT
ajssms-1038	257	1	booranakit	booranakit	PROPN
ajssms-1038	257	2	,	,	PUNCT
ajssms-1038	257	3	n.	n.	NOUN
ajssms-1038	257	4	,	,	PUNCT
ajssms-1038	257	5	p.	p.	PROPN
ajssms-1038	257	6	tungkunanan	tungkunanan	NOUN
ajssms-1038	257	7	,	,	PUNCT
ajssms-1038	257	8	d.	d.	PROPN
ajssms-1038	257	9	suntrayuth	suntrayuth	PROPN
ajssms-1038	257	10	and	and	CCONJ
ajssms-1038	257	11	j.	j.	PROPN
ajssms-1038	257	12	ebenezer	ebenezer	PROPN
ajssms-1038	257	13	,	,	PUNCT
ajssms-1038	257	14	2018	2018	NUM
ajssms-1038	257	15	.	.	PUNCT
ajssms-1038	258	1	good	good	ADJ
ajssms-1038	258	2	governance	governance	NOUN
ajssms-1038	258	3	of	of	ADP
ajssms-1038	258	4	thai	thai	PROPN
ajssms-1038	258	5	local	local	ADJ
ajssms-1038	258	6	educational	educational	ADJ
ajssms-1038	258	7	management	management	NOUN
ajssms-1038	258	8	.	.	PUNCT
ajssms-1038	259	1	asia	asia	PROPN
ajssms-1038	259	2	-	-	PUNCT
ajssms-1038	259	3	pacific	pacific	ADJ
ajssms-1038	259	4	social	social	ADJ
ajssms-1038	259	5	science	science	PROPN
ajssms-1038	259	6	review	review	NOUN
ajssms-1038	259	7	,	,	PUNCT
ajssms-1038	259	8	18(1	18(1	NUM
ajssms-1038	259	9	):	):	PUNCT
ajssms-1038	259	10	62	62	NUM
ajssms-1038	259	11	-	-	SYM
ajssms-1038	259	12	77	77	NUM
ajssms-1038	259	13	.	.	PUNCT
ajssms-1038	260	1	department	department	NOUN
ajssms-1038	260	2	of	of	ADP
ajssms-1038	260	3	public	public	ADJ
ajssms-1038	260	4	service	service	NOUN
ajssms-1038	260	5	and	and	CCONJ
ajssms-1038	260	6	administration	administration	NOUN
ajssms-1038	260	7	(	(	PUNCT
ajssms-1038	260	8	dpsa)-rsa	dpsa)-rsa	PROPN
ajssms-1038	260	9	,	,	PUNCT
ajssms-1038	260	10	2018	2018	NUM
ajssms-1038	260	11	.	.	PUNCT
ajssms-1038	261	1	service	service	NOUN
ajssms-1038	261	2	delivery	delivery	NOUN
ajssms-1038	261	3	improvement	improvement	NOUN
ajssms-1038	261	4	plan	plan	NOUN
ajssms-1038	261	5	.	.	PUNCT
ajssms-1038	262	1	dzomira	dzomira	PROPN
ajssms-1038	262	2	,	,	PUNCT
ajssms-1038	262	3	s.	s.	PROPN
ajssms-1038	262	4	,	,	PUNCT
ajssms-1038	262	5	2015	2015	NUM
ajssms-1038	262	6	.	.	PUNCT
ajssms-1038	263	1	governance	governance	NOUN
ajssms-1038	263	2	and	and	CCONJ
ajssms-1038	263	3	fraud	fraud	VERB
ajssms-1038	263	4	risk	risk	NOUN
ajssms-1038	263	5	management	management	NOUN
ajssms-1038	263	6	in	in	ADP
ajssms-1038	263	7	the	the	DET
ajssms-1038	263	8	public	public	ADJ
ajssms-1038	263	9	sector	sector	NOUN
ajssms-1038	263	10	in	in	ADP
ajssms-1038	263	11	south	south	PROPN
ajssms-1038	263	12	africa	africa	PROPN
ajssms-1038	263	13	.	.	PUNCT
ajssms-1038	264	1	public	public	ADJ
ajssms-1038	264	2	and	and	CCONJ
ajssms-1038	264	3	municipal	municipal	ADJ
ajssms-1038	264	4	finance	finance	NOUN
ajssms-1038	264	5	,	,	PUNCT
ajssms-1038	264	6	4(3	4(3	NUM
ajssms-1038	264	7	):	):	PUNCT
ajssms-1038	264	8	25	25	NUM
ajssms-1038	264	9	-	-	SYM
ajssms-1038	264	10	36	36	NUM
ajssms-1038	264	11	.	.	PUNCT
ajssms-1038	265	1	dzomira	dzomira	PROPN
ajssms-1038	265	2	,	,	PUNCT
ajssms-1038	265	3	s.	s.	PROPN
ajssms-1038	265	4	,	,	PUNCT
ajssms-1038	265	5	2016	2016	NUM
ajssms-1038	265	6	.	.	PUNCT
ajssms-1038	266	1	espousal	espousal	NOUN
ajssms-1038	266	2	of	of	ADP
ajssms-1038	266	3	combined	combined	ADJ
ajssms-1038	266	4	assurance	assurance	NOUN
ajssms-1038	266	5	model	model	NOUN
ajssms-1038	266	6	in	in	ADP
ajssms-1038	266	7	south	south	PROPN
ajssms-1038	266	8	africa	africa	PROPN
ajssms-1038	266	9	’s	’s	PART
ajssms-1038	266	10	public	public	ADJ
ajssms-1038	266	11	sector	sector	NOUN
ajssms-1038	266	12	.	.	PUNCT
ajssms-1038	267	1	public	public	ADJ
ajssms-1038	267	2	and	and	CCONJ
ajssms-1038	267	3	municipal	municipal	ADJ
ajssms-1038	267	4	finance	finance	NOUN
ajssms-1038	267	5	,	,	PUNCT
ajssms-1038	267	6	5(4	5(4	NUM
ajssms-1038	267	7	):	):	PUNCT
ajssms-1038	267	8	23-30.available	23-30.available	NUM
ajssms-1038	267	9	at	at	ADP
ajssms-1038	267	10	:	:	PUNCT
ajssms-1038	267	11	https://doi.org/10.21511/pmf.05(4).2016.03	https://doi.org/10.21511/pmf.05(4).2016.03	PROPN
ajssms-1038	267	12	.	.	PUNCT
ajssms-1038	267	13	dzomira	dzomira	PROPN
ajssms-1038	267	14	,	,	PUNCT
ajssms-1038	267	15	s.	s.	PROPN
ajssms-1038	267	16	,	,	PUNCT
ajssms-1038	267	17	2017	2017	NUM
ajssms-1038	267	18	.	.	PUNCT
ajssms-1038	268	1	financial	financial	ADJ
ajssms-1038	268	2	accountability	accountability	NOUN
ajssms-1038	268	3	&	&	CCONJ
ajssms-1038	268	4	governance	governance	NOUN
ajssms-1038	268	5	in	in	ADP
ajssms-1038	268	6	an	an	DET
ajssms-1038	268	7	emerging	emerge	VERB
ajssms-1038	268	8	economy	economy	NOUN
ajssms-1038	268	9	.	.	PUNCT
ajssms-1038	269	1	corporate	corporate	ADJ
ajssms-1038	269	2	ownership	ownership	NOUN
ajssms-1038	269	3	&	&	CCONJ
ajssms-1038	269	4	control	control	PROPN
ajssms-1038	269	5	,	,	PUNCT
ajssms-1038	269	6	14(3	14(3	NUM
ajssms-1038	269	7	):	):	PUNCT
ajssms-1038	269	8	204	204	NUM
ajssms-1038	269	9	-	-	SYM
ajssms-1038	269	10	218	218	NUM
ajssms-1038	269	11	.	.	PUNCT
ajssms-1038	270	1	edoun	edoun	PROPN
ajssms-1038	270	2	,	,	PUNCT
ajssms-1038	270	3	e.i	e.i	PROPN
ajssms-1038	270	4	.	.	PROPN
ajssms-1038	270	5	,	,	PUNCT
ajssms-1038	270	6	2015	2015	NUM
ajssms-1038	270	7	.	.	PUNCT
ajssms-1038	271	1	the	the	DET
ajssms-1038	271	2	implication	implication	NOUN
ajssms-1038	271	3	of	of	ADP
ajssms-1038	271	4	governance	governance	NOUN
ajssms-1038	271	5	in	in	ADP
ajssms-1038	271	6	the	the	DET
ajssms-1038	271	7	management	management	NOUN
ajssms-1038	271	8	of	of	ADP
ajssms-1038	271	9	public	public	ADJ
ajssms-1038	271	10	enterprises	enterprise	NOUN
ajssms-1038	271	11	in	in	ADP
ajssms-1038	271	12	africa	africa	PROPN
ajssms-1038	271	13	.	.	PUNCT
ajssms-1038	272	1	journal	journal	PROPN
ajssms-1038	272	2	of	of	ADP
ajssms-1038	272	3	governance	governance	NOUN
ajssms-1038	272	4	and	and	CCONJ
ajssms-1038	272	5	regulation	regulation	NOUN
ajssms-1038	272	6	,	,	PUNCT
ajssms-1038	272	7	4(2	4(2	NUM
ajssms-1038	272	8	):	):	PUNCT
ajssms-1038	272	9	7	7	NUM
ajssms-1038	272	10	-	-	SYM
ajssms-1038	272	11	14	14	NUM
ajssms-1038	272	12	.	.	PUNCT
ajssms-1038	273	1	giamatteo	giamatteo	PROPN
ajssms-1038	273	2	,	,	PUNCT
ajssms-1038	273	3	l.	l.	PROPN
ajssms-1038	273	4	and	and	CCONJ
ajssms-1038	273	5	a.o	a.o	PROPN
ajssms-1038	273	6	.	.	PROPN
ajssms-1038	273	7	valdivia	valdivia	PROPN
ajssms-1038	273	8	,	,	PUNCT
ajssms-1038	273	9	2018	2018	NUM
ajssms-1038	273	10	.	.	PUNCT
ajssms-1038	274	1	the	the	DET
ajssms-1038	274	2	2030	2030	NUM
ajssms-1038	274	3	agenda	agenda	NOUN
ajssms-1038	274	4	for	for	ADP
ajssms-1038	274	5	sustainable	sustainable	ADJ
ajssms-1038	274	6	development	development	NOUN
ajssms-1038	274	7	:	:	PUNCT
ajssms-1038	274	8	how	how	SCONJ
ajssms-1038	274	9	to	to	PART
ajssms-1038	274	10	get	get	VERB
ajssms-1038	274	11	students	student	NOUN
ajssms-1038	274	12	involved	involve	VERB
ajssms-1038	274	13	?	?	PUNCT
ajssms-1038	275	1	world	world	NOUN
ajssms-1038	275	2	journal	journal	PROPN
ajssms-1038	275	3	of	of	ADP
ajssms-1038	275	4	educational	educational	ADJ
ajssms-1038	275	5	research	research	NOUN
ajssms-1038	275	6	,	,	PUNCT
ajssms-1038	275	7	5(4	5(4	NUM
ajssms-1038	275	8	):	):	PUNCT
ajssms-1038	275	9	358-367.available	358-367.available	NUM
ajssms-1038	275	10	at	at	ADP
ajssms-1038	275	11	:	:	PUNCT
ajssms-1038	275	12	https://doi.org/10.22158/wjer.v5n4p358	https://doi.org/10.22158/wjer.v5n4p358	PROPN
ajssms-1038	275	13	.	.	PUNCT
ajssms-1038	275	14	jashari	jashari	PROPN
ajssms-1038	275	15	,	,	PUNCT
ajssms-1038	275	16	m.	m.	NOUN
ajssms-1038	275	17	and	and	CCONJ
ajssms-1038	275	18	i.	i.	PROPN
ajssms-1038	275	19	pepaj	pepaj	PROPN
ajssms-1038	275	20	,	,	PUNCT
ajssms-1038	275	21	2018	2018	NUM
ajssms-1038	275	22	.	.	PUNCT
ajssms-1038	276	1	the	the	DET
ajssms-1038	276	2	role	role	NOUN
ajssms-1038	276	3	of	of	ADP
ajssms-1038	276	4	the	the	DET
ajssms-1038	276	5	principle	principle	NOUN
ajssms-1038	276	6	of	of	ADP
ajssms-1038	276	7	transparency	transparency	NOUN
ajssms-1038	276	8	and	and	CCONJ
ajssms-1038	276	9	accountability	accountability	NOUN
ajssms-1038	276	10	in	in	ADP
ajssms-1038	276	11	public	public	ADJ
ajssms-1038	276	12	administration	administration	NOUN
ajssms-1038	276	13	.	.	PUNCT
ajssms-1038	277	1	university	university	NOUN
ajssms-1038	277	2	of	of	ADP
ajssms-1038	277	3	pecs	pecs	NOUN
ajssms-1038	277	4	.	.	PUNCT
ajssms-1038	278	1	administration	administration	NOUN
ajssms-1038	278	2	,	,	PUNCT
ajssms-1038	278	3	10(1	10(1	NUM
ajssms-1038	278	4	):	):	PUNCT
ajssms-1038	278	5	60	60	NUM
ajssms-1038	278	6	-	-	SYM
ajssms-1038	278	7	69	69	NUM
ajssms-1038	278	8	.	.	PUNCT
ajssms-1038	279	1	kasum	kasum	NOUN
ajssms-1038	279	2	,	,	PUNCT
ajssms-1038	279	3	a.	a.	NOUN
ajssms-1038	279	4	,	,	PUNCT
ajssms-1038	279	5	2009	2009	NUM
ajssms-1038	279	6	.	.	PUNCT
ajssms-1038	280	1	the	the	DET
ajssms-1038	280	2	relevance	relevance	NOUN
ajssms-1038	280	3	of	of	ADP
ajssms-1038	280	4	forensic	forensic	ADJ
ajssms-1038	280	5	accounting	accounting	NOUN
ajssms-1038	280	6	to	to	ADP
ajssms-1038	280	7	financial	financial	ADJ
ajssms-1038	280	8	crimes	crime	NOUN
ajssms-1038	280	9	in	in	ADP
ajssms-1038	280	10	private	private	ADJ
ajssms-1038	280	11	and	and	CCONJ
ajssms-1038	280	12	public	public	ADJ
ajssms-1038	280	13	sectors	sector	NOUN
ajssms-1038	280	14	of	of	ADP
ajssms-1038	280	15	third	third	ADJ
ajssms-1038	280	16	world	world	NOUN
ajssms-1038	280	17	economies	economy	NOUN
ajssms-1038	280	18	:	:	PUNCT
ajssms-1038	280	19	a	a	DET
ajssms-1038	280	20	study	study	NOUN
ajssms-1038	280	21	from	from	ADP
ajssms-1038	280	22	nigeria	nigeria	PROPN
ajssms-1038	280	23	.	.	PUNCT
ajssms-1038	281	1	in	in	ADP
ajssms-1038	281	2	proceedings	proceeding	NOUN
ajssms-1038	281	3	of	of	ADP
ajssms-1038	281	4	the	the	DET
ajssms-1038	281	5	1st	1st	ADJ
ajssms-1038	281	6	international	international	ADJ
ajssms-1038	281	7	conference	conference	NOUN
ajssms-1038	281	8	on	on	ADP
ajssms-1038	281	9	governance	governance	NOUN
ajssms-1038	281	10	fraud	fraud	NOUN
ajssms-1038	281	11	ethics	ethic	NOUN
ajssms-1038	281	12	and	and	CCONJ
ajssms-1038	281	13	social	social	ADJ
ajssms-1038	281	14	responsibility	responsibility	NOUN
ajssms-1038	281	15	.	.	PUNCT
ajssms-1038	282	1	lucas	lucas	PROPN
ajssms-1038	282	2	,	,	PUNCT
ajssms-1038	282	3	t.	t.	PROPN
ajssms-1038	282	4	,	,	PUNCT
ajssms-1038	282	5	2016	2016	NUM
ajssms-1038	282	6	.	.	PUNCT
ajssms-1038	283	1	the	the	DET
ajssms-1038	283	2	application	application	NOUN
ajssms-1038	283	3	of	of	ADP
ajssms-1038	283	4	business	business	NOUN
ajssms-1038	283	5	process	process	NOUN
ajssms-1038	283	6	re	re	ADJ
ajssms-1038	283	7	-	-	NOUN
ajssms-1038	283	8	engineering	engineering	ADJ
ajssms-1038	283	9	systems	system	NOUN
ajssms-1038	283	10	to	to	PART
ajssms-1038	283	11	enhance	enhance	VERB
ajssms-1038	283	12	service	service	NOUN
ajssms-1038	283	13	delivery	delivery	NOUN
ajssms-1038	283	14	in	in	ADP
ajssms-1038	283	15	the	the	DET
ajssms-1038	283	16	public	public	ADJ
ajssms-1038	283	17	sector	sector	NOUN
ajssms-1038	283	18	.	.	PUNCT
ajssms-1038	284	1	european	european	PROPN
ajssms-1038	284	2	journal	journal	PROPN
ajssms-1038	284	3	of	of	ADP
ajssms-1038	284	4	research	research	NOUN
ajssms-1038	284	5	in	in	ADP
ajssms-1038	284	6	social	social	ADJ
ajssms-1038	284	7	sciences	science	NOUN
ajssms-1038	284	8	4(7	4(7	NUM
ajssms-1038	284	9	):	):	PUNCT
ajssms-1038	284	10	13	13	NUM
ajssms-1038	284	11	-	-	SYM
ajssms-1038	284	12	22	22	NUM
ajssms-1038	284	13	.	.	PUNCT
ajssms-1038	285	1	masiloane	masiloane	PROPN
ajssms-1038	285	2	,	,	PUNCT
ajssms-1038	285	3	d.	d.	PROPN
ajssms-1038	285	4	and	and	CCONJ
ajssms-1038	285	5	s.	s.	PROPN
ajssms-1038	285	6	dintwe	dintwe	PROPN
ajssms-1038	285	7	,	,	PUNCT
ajssms-1038	285	8	2014	2014	NUM
ajssms-1038	285	9	.	.	PUNCT
ajssms-1038	286	1	developing	develop	VERB
ajssms-1038	286	2	an	an	DET
ajssms-1038	286	3	anti	anti	ADJ
ajssms-1038	286	4	-	-	ADJ
ajssms-1038	286	5	corruption	corruption	ADJ
ajssms-1038	286	6	strategy	strategy	NOUN
ajssms-1038	286	7	for	for	ADP
ajssms-1038	286	8	the	the	DET
ajssms-1038	286	9	south	south	ADJ
ajssms-1038	286	10	african	african	ADJ
ajssms-1038	286	11	public	public	ADJ
ajssms-1038	286	12	sector	sector	NOUN
ajssms-1038	286	13	.	.	PUNCT
ajssms-1038	287	1	journal	journal	NOUN
ajssms-1038	287	2	of	of	ADP
ajssms-1038	287	3	public	public	ADJ
ajssms-1038	287	4	administration	administration	NOUN
ajssms-1038	287	5	,	,	PUNCT
ajssms-1038	287	6	49(1	49(1	NUM
ajssms-1038	287	7	):	):	PUNCT
ajssms-1038	287	8	180	180	NUM
ajssms-1038	287	9	-	-	SYM
ajssms-1038	287	10	198	198	NUM
ajssms-1038	287	11	.	.	PUNCT
ajssms-1038	288	1	mazibuko	mazibuko	PROPN
ajssms-1038	288	2	,	,	PUNCT
ajssms-1038	288	3	g.	g.	PROPN
ajssms-1038	288	4	and	and	CCONJ
ajssms-1038	288	5	d.j	d.j	PROPN
ajssms-1038	288	6	.	.	PROPN
ajssms-1038	288	7	fourie	fourie	PROPN
ajssms-1038	288	8	,	,	PUNCT
ajssms-1038	288	9	2017	2017	NUM
ajssms-1038	288	10	.	.	PUNCT
ajssms-1038	289	1	manifestation	manifestation	NOUN
ajssms-1038	289	2	of	of	ADP
ajssms-1038	289	3	unethical	unethical	ADJ
ajssms-1038	289	4	procurement	procurement	NOUN
ajssms-1038	289	5	practices	practice	NOUN
ajssms-1038	289	6	in	in	ADP
ajssms-1038	289	7	the	the	DET
ajssms-1038	289	8	south	south	ADJ
ajssms-1038	289	9	african	african	ADJ
ajssms-1038	289	10	public	public	ADJ
ajssms-1038	289	11	sector	sector	NOUN
ajssms-1038	289	12	.	.	PUNCT
ajssms-1038	290	1	african	african	ADJ
ajssms-1038	290	2	journal	journal	PROPN
ajssms-1038	290	3	of	of	ADP
ajssms-1038	290	4	public	public	ADJ
ajssms-1038	290	5	affairs	affair	NOUN
ajssms-1038	290	6	,	,	PUNCT
ajssms-1038	290	7	9(9	9(9	NUM
ajssms-1038	290	8	):	):	PUNCT
ajssms-1038	290	9	106	106	NUM
ajssms-1038	290	10	-	-	SYM
ajssms-1038	290	11	117	117	NUM
ajssms-1038	290	12	.	.	PUNCT
ajssms-1038	291	1	meyer	meyer	PROPN
ajssms-1038	291	2	,	,	PUNCT
ajssms-1038	291	3	d.	d.	PROPN
ajssms-1038	291	4	,	,	PUNCT
ajssms-1038	291	5	2018	2018	NUM
ajssms-1038	291	6	.	.	PUNCT
ajssms-1038	292	1	predictors	predictor	NOUN
ajssms-1038	292	2	of	of	ADP
ajssms-1038	292	3	good	good	ADJ
ajssms-1038	292	4	governance	governance	NOUN
ajssms-1038	292	5	and	and	CCONJ
ajssms-1038	292	6	effective	effective	ADJ
ajssms-1038	292	7	government	government	NOUN
ajssms-1038	292	8	management	management	NOUN
ajssms-1038	292	9	:	:	PUNCT
ajssms-1038	292	10	the	the	DET
ajssms-1038	292	11	case	case	NOUN
ajssms-1038	292	12	of	of	ADP
ajssms-1038	292	13	poland	poland	PROPN
ajssms-1038	292	14	.	.	PUNCT
ajssms-1038	293	1	polish	polish	PROPN
ajssms-1038	293	2	journal	journal	PROPN
ajssms-1038	293	3	of	of	ADP
ajssms-1038	293	4	management	management	NOUN
ajssms-1038	293	5	studies	study	NOUN
ajssms-1038	293	6	,	,	PUNCT
ajssms-1038	293	7	18(1	18(1	NUM
ajssms-1038	293	8	):	):	PUNCT
ajssms-1038	293	9	206	206	NUM
ajssms-1038	293	10	-	-	SYM
ajssms-1038	293	11	217	217	NUM
ajssms-1038	293	12	.	.	PUNCT
ajssms-1038	294	1	mfuru	mfuru	PROPN
ajssms-1038	294	2	,	,	PUNCT
ajssms-1038	294	3	a.w	a.w	PROPN
ajssms-1038	294	4	.	.	PROPN
ajssms-1038	294	5	,	,	PUNCT
ajssms-1038	294	6	a.c	a.c	PROPN
ajssms-1038	294	7	.	.	PROPN
ajssms-1038	294	8	sarwatt	sarwatt	PROPN
ajssms-1038	294	9	and	and	CCONJ
ajssms-1038	294	10	g.	g.	PROPN
ajssms-1038	294	11	kanire	kanire	PROPN
ajssms-1038	294	12	,	,	PUNCT
ajssms-1038	294	13	2018	2018	NUM
ajssms-1038	294	14	.	.	PUNCT
ajssms-1038	295	1	the	the	DET
ajssms-1038	295	2	impact	impact	NOUN
ajssms-1038	295	3	of	of	ADP
ajssms-1038	295	4	political	political	ADJ
ajssms-1038	295	5	interference	interference	NOUN
ajssms-1038	295	6	in	in	ADP
ajssms-1038	295	7	public	public	ADJ
ajssms-1038	295	8	administration	administration	NOUN
ajssms-1038	295	9	in	in	ADP
ajssms-1038	295	10	kibaha	kibaha	PROPN
ajssms-1038	295	11	town	town	PROPN
ajssms-1038	295	12	council	council	PROPN
ajssms-1038	295	13	.	.	PUNCT
ajssms-1038	296	1	global	global	ADJ
ajssms-1038	296	2	journal	journal	PROPN
ajssms-1038	296	3	of	of	ADP
ajssms-1038	296	4	political	political	ADJ
ajssms-1038	296	5	science	science	NOUN
ajssms-1038	296	6	and	and	CCONJ
ajssms-1038	296	7	administration	administration	NOUN
ajssms-1038	296	8	,	,	PUNCT
ajssms-1038	296	9	6(4	6(4	NUM
ajssms-1038	296	10	):	):	PUNCT
ajssms-1038	296	11	21	21	NUM
ajssms-1038	296	12	-	-	SYM
ajssms-1038	296	13	31	31	NUM
ajssms-1038	296	14	.	.	PUNCT
ajssms-1038	297	1	mutuma	mutuma	PROPN
ajssms-1038	297	2	,	,	PUNCT
ajssms-1038	297	3	m.n	m.n	PROPN
ajssms-1038	297	4	.	.	PROPN
ajssms-1038	297	5	,	,	PUNCT
ajssms-1038	297	6	m.	m.	NOUN
ajssms-1038	297	7	iravo	iravo	VERB
ajssms-1038	297	8	,	,	PUNCT
ajssms-1038	297	9	e.	e.	PROPN
ajssms-1038	297	10	waiganjo	waiganjo	PROPN
ajssms-1038	297	11	and	and	CCONJ
ajssms-1038	297	12	j.	j.	PROPN
ajssms-1038	297	13	kihoro	kihoro	PROPN
ajssms-1038	297	14	,	,	PUNCT
ajssms-1038	297	15	2017	2017	NUM
ajssms-1038	297	16	.	.	PUNCT
ajssms-1038	298	1	moderating	moderate	VERB
ajssms-1038	298	2	effect	effect	NOUN
ajssms-1038	298	3	of	of	ADP
ajssms-1038	298	4	government	government	NOUN
ajssms-1038	298	5	policies	policy	NOUN
ajssms-1038	298	6	on	on	ADP
ajssms-1038	298	7	relationship	relationship	NOUN
ajssms-1038	298	8	between	between	ADP
ajssms-1038	298	9	shared	share	VERB
ajssms-1038	298	10	responsibility	responsibility	NOUN
ajssms-1038	298	11	and	and	CCONJ
ajssms-1038	298	12	service	service	NOUN
ajssms-1038	298	13	delivery	delivery	NOUN
ajssms-1038	298	14	by	by	ADP
ajssms-1038	298	15	county	county	NOUN
ajssms-1038	298	16	government	government	NOUN
ajssms-1038	298	17	workers	worker	NOUN
ajssms-1038	298	18	in	in	ADP
ajssms-1038	298	19	kenya	kenya	PROPN
ajssms-1038	298	20	.	.	PUNCT
ajssms-1038	299	1	international	international	ADJ
ajssms-1038	299	2	journal	journal	PROPN
ajssms-1038	299	3	of	of	ADP
ajssms-1038	299	4	academic	academic	ADJ
ajssms-1038	299	5	research	research	NOUN
ajssms-1038	299	6	in	in	ADP
ajssms-1038	299	7	business	business	NOUN
ajssms-1038	299	8	and	and	CCONJ
ajssms-1038	299	9	social	social	ADJ
ajssms-1038	299	10	sciences	science	NOUN
ajssms-1038	299	11	,	,	PUNCT
ajssms-1038	299	12	7(4	7(4	NUM
ajssms-1038	299	13	):	):	PUNCT
ajssms-1038	299	14	713-731.available	713-731.available	NUM
ajssms-1038	299	15	at	at	ADP
ajssms-1038	299	16	:	:	PUNCT
ajssms-1038	299	17	https://doi.org/10.6007/ijarbss/v7-i4/2863	https://doi.org/10.6007/ijarbss/v7-i4/2863	PROPN
ajssms-1038	299	18	.	.	PROPN
ajssms-1038	299	19	naidoo	naidoo	PROPN
ajssms-1038	299	20	,	,	PUNCT
ajssms-1038	299	21	g.	g.	PROPN
ajssms-1038	299	22	,	,	PUNCT
ajssms-1038	299	23	2012	2012	NUM
ajssms-1038	299	24	.	.	PUNCT
ajssms-1038	300	1	the	the	DET
ajssms-1038	300	2	critical	critical	ADJ
ajssms-1038	300	3	need	need	NOUN
ajssms-1038	300	4	for	for	ADP
ajssms-1038	300	5	ethical	ethical	ADJ
ajssms-1038	300	6	leadership	leadership	NOUN
ajssms-1038	300	7	to	to	PART
ajssms-1038	300	8	curb	curb	VERB
ajssms-1038	300	9	corruption	corruption	NOUN
ajssms-1038	300	10	and	and	CCONJ
ajssms-1038	300	11	promote	promote	VERB
ajssms-1038	300	12	good	good	ADJ
ajssms-1038	300	13	governance	governance	NOUN
ajssms-1038	300	14	in	in	ADP
ajssms-1038	300	15	the	the	DET
ajssms-1038	300	16	south	south	ADJ
ajssms-1038	300	17	african	african	ADJ
ajssms-1038	300	18	public	public	ADJ
ajssms-1038	300	19	sector	sector	NOUN
ajssms-1038	300	20	.	.	PUNCT
ajssms-1038	301	1	journal	journal	NOUN
ajssms-1038	301	2	of	of	ADP
ajssms-1038	301	3	public	public	ADJ
ajssms-1038	301	4	administration	administration	NOUN
ajssms-1038	301	5	,	,	PUNCT
ajssms-1038	301	6	47(3	47(3	NUM
ajssms-1038	301	7	):	):	PUNCT
ajssms-1038	301	8	656	656	NUM
ajssms-1038	301	9	-	-	SYM
ajssms-1038	301	10	683	683	NUM
ajssms-1038	301	11	.	.	PUNCT
ajssms-1038	302	1	ngwakwe	ngwakwe	NOUN
ajssms-1038	302	2	,	,	PUNCT
ajssms-1038	302	3	c.	c.	NOUN
ajssms-1038	302	4	,	,	PUNCT
ajssms-1038	302	5	2012	2012	NUM
ajssms-1038	302	6	.	.	PUNCT
ajssms-1038	303	1	public	public	ADJ
ajssms-1038	303	2	sector	sector	NOUN
ajssms-1038	303	3	financial	financial	ADJ
ajssms-1038	303	4	accountability	accountability	NOUN
ajssms-1038	303	5	and	and	CCONJ
ajssms-1038	303	6	service	service	NOUN
ajssms-1038	303	7	delivery	delivery	NOUN
ajssms-1038	303	8	.	.	PUNCT
ajssms-1038	304	1	journal	journal	NOUN
ajssms-1038	304	2	of	of	ADP
ajssms-1038	304	3	public	public	ADJ
ajssms-1038	304	4	administration	administration	NOUN
ajssms-1038	304	5	,	,	PUNCT
ajssms-1038	304	6	47(special	47(special	NUM
ajssms-1038	304	7	issue	issue	NOUN
ajssms-1038	304	8	1	1	NUM
ajssms-1038	304	9	):	):	PUNCT
ajssms-1038	304	10	311	311	NUM
ajssms-1038	304	11	-	-	SYM
ajssms-1038	304	12	329	329	NUM
ajssms-1038	304	13	.	.	PUNCT
ajssms-1038	305	1	phago	phago	PROPN
ajssms-1038	305	2	,	,	PUNCT
ajssms-1038	305	3	k.g	k.g	PROPN
ajssms-1038	305	4	.	.	PROPN
ajssms-1038	305	5	,	,	PUNCT
ajssms-1038	305	6	2015	2015	NUM
ajssms-1038	305	7	.	.	PUNCT
ajssms-1038	306	1	public	public	ADJ
ajssms-1038	306	2	human	human	ADJ
ajssms-1038	306	3	resource	resource	NOUN
ajssms-1038	306	4	practices	practice	NOUN
ajssms-1038	306	5	and	and	CCONJ
ajssms-1038	306	6	performance	performance	NOUN
ajssms-1038	306	7	management	management	NOUN
ajssms-1038	306	8	development	development	NOUN
ajssms-1038	306	9	systems	system	NOUN
ajssms-1038	306	10	in	in	ADP
ajssms-1038	306	11	the	the	DET
ajssms-1038	306	12	public	public	ADJ
ajssms-1038	306	13	sector	sector	NOUN
ajssms-1038	306	14	.	.	PUNCT
ajssms-1038	307	1	journal	journal	NOUN
ajssms-1038	307	2	of	of	ADP
ajssms-1038	307	3	public	public	ADJ
ajssms-1038	307	4	administration	administration	NOUN
ajssms-1038	307	5	,	,	PUNCT
ajssms-1038	307	6	50(special	50(special	NUM
ajssms-1038	307	7	issue	issue	NOUN
ajssms-1038	307	8	1	1	NUM
ajssms-1038	307	9	):	):	PUNCT
ajssms-1038	307	10	620	620	NUM
ajssms-1038	307	11	-	-	SYM
ajssms-1038	307	12	622	622	NUM
ajssms-1038	307	13	.	.	PUNCT
ajssms-1038	308	1	saka	saka	PROPN
ajssms-1038	308	2	,	,	PUNCT
ajssms-1038	308	3	g.o	g.o	PROPN
ajssms-1038	308	4	.	.	PROPN
ajssms-1038	308	5	,	,	PUNCT
ajssms-1038	308	6	2016	2016	NUM
ajssms-1038	308	7	.	.	PUNCT
ajssms-1038	309	1	public	public	ADJ
ajssms-1038	309	2	finance	finance	NOUN
ajssms-1038	309	3	legislation	legislation	NOUN
ajssms-1038	309	4	and	and	CCONJ
ajssms-1038	309	5	accountability	accountability	NOUN
ajssms-1038	309	6	for	for	ADP
ajssms-1038	309	7	public	public	ADJ
ajssms-1038	309	8	finances	finance	NOUN
ajssms-1038	309	9	in	in	ADP
ajssms-1038	309	10	uganda	uganda	PROPN
ajssms-1038	309	11	’s	’s	PART
ajssms-1038	309	12	rural	rural	ADJ
ajssms-1038	309	13	health	health	NOUN
ajssms-1038	309	14	sector	sector	NOUN
ajssms-1038	309	15	.	.	PUNCT
ajssms-1038	310	1	home	home	NOUN
ajssms-1038	310	2	bus	bus	NOUN
ajssms-1038	310	3	iness	iness	PROPN
ajssms-1038	310	4	journal	journal	NOUN
ajssms-1038	310	5	,	,	PUNCT
ajssms-1038	310	6	15	15	NUM
ajssms-1038	310	7	:	:	SYM
ajssms-1038	310	8	1	1	NUM
ajssms-1038	310	9	-	-	SYM
ajssms-1038	310	10	16	16	NUM
ajssms-1038	310	11	.	.	PUNCT
ajssms-1038	311	1	salam	salam	PROPN
ajssms-1038	311	2	,	,	PUNCT
ajssms-1038	311	3	m.a	m.a	PROPN
ajssms-1038	311	4	.	.	PROPN
ajssms-1038	311	5	,	,	PUNCT
ajssms-1038	311	6	2017	2017	NUM
ajssms-1038	311	7	.	.	PUNCT
ajssms-1038	312	1	e	e	X
ajssms-1038	312	2	-	-	NOUN
ajssms-1038	312	3	governance	governance	NOUN
ajssms-1038	312	4	for	for	ADP
ajssms-1038	312	5	good	good	ADJ
ajssms-1038	312	6	governance	governance	NOUN
ajssms-1038	312	7	:	:	PUNCT
ajssms-1038	312	8	experiences	experience	NOUN
ajssms-1038	312	9	from	from	ADP
ajssms-1038	312	10	public	public	ADJ
ajssms-1038	312	11	service	service	NOUN
ajssms-1038	312	12	delivery	delivery	NOUN
ajssms-1038	312	13	.	.	PUNCT
ajssms-1038	313	1	methodology	methodology	NOUN
ajssms-1038	313	2	,	,	PUNCT
ajssms-1038	313	3	7(3	7(3	NUM
ajssms-1038	313	4	):	):	PUNCT
ajssms-1038	313	5	26	26	NUM
ajssms-1038	313	6	-	-	SYM
ajssms-1038	313	7	29	29	NUM
ajssms-1038	313	8	.	.	PUNCT
ajssms-1038	314	1	sibanda	sibanda	PROPN
ajssms-1038	314	2	,	,	PUNCT
ajssms-1038	314	3	m.m	m.m	PROPN
ajssms-1038	314	4	.	.	PROPN
ajssms-1038	314	5	,	,	PUNCT
ajssms-1038	314	6	2017	2017	NUM
ajssms-1038	314	7	.	.	PUNCT
ajssms-1038	315	1	control	control	NOUN
ajssms-1038	315	2	,	,	PUNCT
ajssms-1038	315	3	ethics	ethic	NOUN
ajssms-1038	315	4	and	and	CCONJ
ajssms-1038	315	5	accountability	accountability	NOUN
ajssms-1038	315	6	in	in	ADP
ajssms-1038	315	7	the	the	DET
ajssms-1038	315	8	financial	financial	ADJ
ajssms-1038	315	9	management	management	NOUN
ajssms-1038	315	10	performance	performance	NOUN
ajssms-1038	315	11	of	of	ADP
ajssms-1038	315	12	eastern	eastern	ADJ
ajssms-1038	315	13	cape	cape	NOUN
ajssms-1038	315	14	municipalities	municipality	NOUN
ajssms-1038	315	15	.	.	PUNCT
ajssms-1038	316	1	journal	journal	PROPN
ajssms-1038	316	2	of	of	ADP
ajssms-1038	316	3	public	public	ADJ
ajssms-1038	316	4	administration	administration	NOUN
ajssms-1038	316	5	,	,	PUNCT
ajssms-1038	316	6	52(2	52(2	NUM
ajssms-1038	316	7	):	):	PUNCT
ajssms-1038	316	8	313	313	NUM
ajssms-1038	316	9	-	-	SYM
ajssms-1038	316	10	339	339	NUM
ajssms-1038	316	11	.	.	PUNCT
ajssms-1038	317	1	the	the	DET
ajssms-1038	317	2	independent	independent	ADJ
ajssms-1038	317	3	,	,	PUNCT
ajssms-1038	317	4	2016	2016	NUM
ajssms-1038	317	5	.	.	PUNCT
ajssms-1038	318	1	public	public	ADJ
ajssms-1038	318	2	appointments	appointment	NOUN
ajssms-1038	318	3	are	be	AUX
ajssms-1038	318	4	finally	finally	ADV
ajssms-1038	318	5	made	make	VERB
ajssms-1038	318	6	on	on	ADP
ajssms-1038	318	7	talent	talent	NOUN
ajssms-1038	318	8	,	,	PUNCT
ajssms-1038	318	9	not	not	PART
ajssms-1038	318	10	connections	connection	NOUN
ajssms-1038	319	1	but	but	CCONJ
ajssms-1038	319	2	we	we	PRON
ajssms-1038	319	3	must	must	AUX
ajssms-1038	319	4	fight	fight	VERB
ajssms-1038	319	5	to	to	PART
ajssms-1038	319	6	keep	keep	VERB
ajssms-1038	319	7	it	it	PRON
ajssms-1038	319	8	that	that	DET
ajssms-1038	319	9	way	way	NOUN
ajssms-1038	319	10	.	.	PUNCT
ajssms-1038	320	1	thomas	thomas	PROPN
ajssms-1038	320	2	,	,	PUNCT
ajssms-1038	320	3	s.	s.	PROPN
ajssms-1038	320	4	,	,	PUNCT
ajssms-1038	320	5	2016	2016	NUM
ajssms-1038	320	6	.	.	PUNCT
ajssms-1038	321	1	a	a	DET
ajssms-1038	321	2	critical	critical	ADJ
ajssms-1038	321	3	analysis	analysis	NOUN
ajssms-1038	321	4	of	of	ADP
ajssms-1038	321	5	controls	control	NOUN
ajssms-1038	321	6	on	on	ADP
ajssms-1038	321	7	maladministration	maladministration	NOUN
ajssms-1038	321	8	and	and	CCONJ
ajssms-1038	321	9	corruption	corruption	NOUN
ajssms-1038	321	10	in	in	ADP
ajssms-1038	321	11	india	india	PROPN
ajssms-1038	321	12	.	.	PUNCT
ajssms-1038	322	1	international	international	ADJ
ajssms-1038	322	2	journal	journal	NOUN
ajssms-1038	322	3	of	of	ADP
ajssms-1038	322	4	legal	legal	ADJ
ajssms-1038	322	5	insight	insight	NOUN
ajssms-1038	322	6	,	,	PUNCT
ajssms-1038	322	7	1(1	1(1	NUM
ajssms-1038	322	8	):	):	PUNCT
ajssms-1038	322	9	31	31	NUM
ajssms-1038	322	10	-	-	SYM
ajssms-1038	322	11	46	46	NUM
ajssms-1038	322	12	.	.	PUNCT
ajssms-1038	323	1	asian	asian	ADJ
ajssms-1038	323	2	online	online	PROPN
ajssms-1038	323	3	journal	journal	PROPN
ajssms-1038	323	4	publishing	publishing	NOUN
ajssms-1038	323	5	group	group	NOUN
ajssms-1038	323	6	is	be	AUX
ajssms-1038	323	7	not	not	PART
ajssms-1038	323	8	responsible	responsible	ADJ
ajssms-1038	323	9	or	or	CCONJ
ajssms-1038	323	10	answerable	answerable	ADJ
ajssms-1038	323	11	for	for	ADP
ajssms-1038	323	12	any	any	DET
ajssms-1038	323	13	loss	loss	NOUN
ajssms-1038	323	14	,	,	PUNCT
ajssms-1038	323	15	damage	damage	NOUN
ajssms-1038	323	16	or	or	CCONJ
ajssms-1038	323	17	liability	liability	NOUN
ajssms-1038	323	18	,	,	PUNCT
ajssms-1038	323	19	etc	etc	X
ajssms-1038	323	20	.	.	X
ajssms-1038	323	21	caused	cause	VERB
ajssms-1038	323	22	in	in	ADP
ajssms-1038	323	23	relation	relation	NOUN
ajssms-1038	323	24	to	to	PART
ajssms-1038	323	25	/	/	PUNCT
ajssms-1038	323	26	arising	arise	VERB
ajssms-1038	323	27	out	out	ADP
ajssms-1038	323	28	of	of	ADP
ajssms-1038	323	29	the	the	DET
ajssms-1038	323	30	use	use	NOUN
ajssms-1038	323	31	of	of	ADP
ajssms-1038	323	32	the	the	DET
ajssms-1038	323	33	content	content	NOUN
ajssms-1038	323	34	.	.	PUNCT
ajssms-1038	324	1	any	any	DET
ajssms-1038	324	2	queries	query	NOUN
ajssms-1038	324	3	should	should	AUX
ajssms-1038	324	4	be	be	AUX
ajssms-1038	324	5	directed	direct	VERB
ajssms-1038	324	6	to	to	ADP
ajssms-1038	324	7	the	the	DET
ajssms-1038	324	8	corresponding	corresponding	ADJ
ajssms-1038	324	9	author	author	NOUN
ajssms-1038	324	10	of	of	ADP
ajssms-1038	324	11	the	the	DET
ajssms-1038	324	12	article	article	NOUN
ajssms-1038	324	13	.	.	PUNCT