| 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 |