Forward
This is my 5th consecutive report since I took office in April 2017. It gives me great pleasure in
presenting this activity report including the independent auditor’s report on the financial
statements of the OAG for 2020, as provided under Section 26 of the Auditor General Act, 2010.
I issued the report for 2016 in June 2017 although I was not in office during that year. The report
for 2017 was issued in June 2018 although I took office in April 2017. Thus, the reports for 2018,
2019 and 2020 are my full years in office since appointment. Looking back over the past three
years, I can say with great satisfaction that OAG has transformed in many ways and placed itself
at the centre of national development through its consistent contributions towards bettering good
governance, transparency and accountability.

Highlights of the year 2020 were (a) holding an exhibition at the ICCS in July 2020 to celebrate
the 10th anniversary of Auditor General Act, 2010 which paved the way for a more independent
and robust audit office; (b) following the full membership of INTOSAI working group on Public
Debt obtained in 2019, OAG attended the first ever meeting of the group on virtual platform; (c)
submitting a timely report to the government on the investigation into the alleged financial
improprieties at ASP; and (d) finding ways to operate under the new normal conditions brought
about by Covid-19 pandemic.

The productivity of the office was somewhat dampened by the spread of Covid-19 pandemic and
the resultant health restrictions imposed on government and private sector establishments and the
movement of staff and public. Albeit less than the previous years, the office was able to undertake
and complete a significant number of audits and produce reports to the intended recipients, be it
the National Assembly, MDAs or public enterprises. These products included several special audit
reports, management letters issued to MDAs, and certification of statement of accounts of a
number public bodies. The year 2020 also saw a lesser number of training events being organized
locally due to the Covid-19 situation while no training events were availed regionally or
internationally during the year.

The office of the Auditor General (OAG) is the Supreme Audit Institution (SAI) in the country
and a member of the INTOSAI grouping of similar national institutions across the globe. As the
SAI of Seychelles, OAG has an important role to play in the nation building process. Being
affiliated with INTOSAI, I ensure that my constitutional mandate and responsibilities are
discharged according to the relevant international professional ethics, principles and standards.
Furthermore, the principles like good governance, transparency and accountability are not only
uttered but also practiced in the day to day operations of my office.

In addition to fulfilling the statutory requirements, the report brings OAG closer to its stakeholders
who are the beneficiaries of our services and, consequently the judge of our numerous
contributions. We may think that we have done well and enough but not so if our stakeholders say
otherwise. Hence, it is very important that we remain engaged with them at all times- talk to them,
listen to them and understand them to serve them better. This is not an easy task. However, it must
be done even if we have to make some sacrifices and forego our comforts. Because, if we don’t
deliver our mandate effectively, we will not remain relevant.

Put simply, the report brings out information on ‘who we are’, ‘what we do’, ‘how we do’, ‘how
much we have done’ and ‘how much we have cost’ to the taxpayer.

OAG has a vast audit universe, and it is growing with the creation of new entities and
implementation of new policies, programmes and projects by the government. There are also
heightened expectations and various demands brought about by the public through the National
Assembly to which OAG is directly accountable through its reporting. It is not easy to satisfy all
demands and discharge all responsibilities in a timely manner and to the entire satisfaction of all
stakeholders. However, OAG will endeavour to identity the national priorities and direct its
resources to help achieve such goals and objectives in the national interest.

I hope that our valued stakeholders will have a closer look into the activities of OAG through this
report and appreciate what we do for Seychelles. Any feedback on this report will be valued as it
will help us do better.

Gamini Herath
Auditor General