B

S.E.

Wald

df

Sig.

Exp(B)

Budgeting process

.986

.300

10.775

1

.001

2.681

Accounting and Reporting

.033

.783

.002

1

.966

1.034

Internal control system

.105

.755

.019

1

.889

1.111

External auditing

−.545

.759

.517

1

.472

.580

Controlling officers

1.920

.873

4.841

1

.028

6.821

Minister of Agriculture

−1.018

.889

1.312

1

.252

.361

PFM Act

−1.650

1.039

2.522

1

.112

.192

IFMIS

1.485

.686

4.683

1

.030

4.413

Constant

−4.052

3.312

1.497

1

.221

.017