There is something fundamentally wrong when the country's tax revenue prospects and its economic growth outlook remain gloomy while R25.7-billion is irregularly spent and almost a billion wasted, without anyone being held accountable. While auditor-general Kimi Makwetu's report this week had some good news in that irregular expenditure has decreased, and wasteful expenditure declined, the latest figures are still more than the national budget of Swaziland.The fact that no accounting officer - director-general or other head of department - has been prosecuted in terms of section 86 of the Public Finance Management Act in the face of such wastage reflects a fundamental failure of our systems and could breed a culture of impunity.Makwetu commended the slight audit improvements, but bemoaned the "general slow response to past recommendations".The wastage and irregular spending are a sad irony, a catastrophic contradiction, given the serious challenges our economy faces.story_article_left1A significant number of economically active people are without work and most of the employed are demanding better pay. Students are demanding fee cuts and communities are protesting against poor services. We are facing energy and water crises.It is almost impossible to convince the jobless and student protesters that the country is broke.In his medium-term budget policy statement last month, Finance Minister Nhlanhla Nene warned that "without stronger economic growth, the revenue trend will remain muted. If revenue does not grow, expenditure increases cannot be sustained." And we add that without an increase in expenditure, any promise of a better life for all is impossible.Of the 167 departments and 301 public entities audited, Makwetu said, 73% had been slow "to improve key controls and address risk areas".Only just over a quarter received clean audits. More worrying is that major departments that account for almost half of the national budget - basic and higher education, health and public works - remain rotten apples. Makwetu has called for proper internal controls and for officials in these departments to be held accountable.This is a strong statement from the auditor-general. Unfortunately, he is not the first auditor-general to make it - with no effect at all.Makwetu has admitted that his "hands are tied, there is not much I can do" to act against these departments. If the government wants to realise its vision and the ambitious targets set in the National Development Plan to grow the economy, Makwetu's recommendations must be acted upon and enforced.Accounting officers must face the music every time their departments are shown up with bad audit results. Repeat offenders must be shown the door, blacklisted - and not recycled within the public service. Where there are serious lapses or inexplicable wastage and irregularities, heads must roll and criminal charges must be instituted.There is no need for more laws; the act is clear about bringing criminal charges against accounting officers.Ministers' performance agreements with the president must include their executive oversight of their departmental heads' performance. The Public Service Commission has repeatedly complained about the failure of performance management systems and the appointment of the wrong people to head departments...