Table 1.

Emerging themes

	Training	Staff motivation	Power dynamics and autonomy	Audit organisation	Data support
Individual level	Inadequate training	Incentive	Inadequate resources	Meeting attendance restriction	Poor documentation
Facility Level	Lack of budget allocation for audit training	Leaders’ engagement	Lack of autonomy over procurement system	Attainment of a multidisciplinary team	Lack of data clerks
	Lack of peer-based training promotion		Lack of autonomy over recruitment system	Implementing action plans	Lack of data usage
National level	Donor support facility targeted training	Support from MoH	Decision making	Communication of audit findings	Mismatch of data indicators in the register
		Support from Donors