The Auditor General, Edward Ronia says the Government's financial system has three major flaws that continue to affect service delivery.

He revealed the weaknesses in his Status of Audit Report to Parliament recently.

He says there is a continued failure to comply with required internal control and accountability procedures; inappropriate use of funds; and financial reporting which may be inadequate, inaccurate, untimely and misleading.

Mr Ronia says that after 33 audits it has been found that the Government's internal control structures are not operating effectively.

He says if these deficiencies are not addressed there will be more waste, inefficiency, corruption, fraud and theft that will result in a failure to provide essential government services.

Mr Ronia says next year his audit team will suggest disciplinary action against individual officers who consistently fail to comply with financial instructions.