Abstract
Auditing is an indispensable component within contemporary public institutions, which underpins the level of trust and cooperation between governments and their citizens. However, several reports by the Auditor General (AG) in Zimbabwe have highlighted gaps in the implementation of audit recommendations among local governments. This paper assesses the implementation of audit recommendations in Zimbabwe's local authorities, with a particular focus on Mutare City Council (MCC). The paper makes the case that if the factors hampering the implementation of audit recommendations in local authorities are not explored and addressed, non-implementation will persist in the process, exposing local governments to governance risks. To address the preceding arguments, the paper adopted a qualitative research approach based on a combination of key informant interviews and desktop reviews. The paper identified a multiplicity of factors undermining the implementation of audit recommendations. These include the following: audit backlog, resource constraints, lack of consequences, lack of management commitment, ineffective audit committees, and disagreements between auditors and auditees. To address the identified factors, the study recommends the need for the development of management audit action plans, follow-ups on the implementation of management action plans, training, collaborations, and central government support.