Auditor General’s statement

The Auditor General can undertake special purpose audits (reviews/investigations) on his own initiative and/or at request from the President or the National Assembly as provided in the Constitution and the Auditor General Act. A special purpose audit looks at a particular issue, system, function, operation, scheme, project, programme or an organisation, either in isolation or in a transversal, cross-cutting manner. The rule of thumb used for selection of the subject matter is ‘does it matter to the public’.

The purpose of a special audit is to provide objective information on the particular subject matter to those who seek that information. These reports often result in better decision making and positive differences in public institutions. The positive differences in turn result in better service delivery to the public through efficient public administration and cost savings through sound finance management, in other words, better value for the money. These processes help promote good governance, transparency and accountability.

This report follows a request from the Minister for Employment and Social Affairs made in National Assembly. The report examines the various aspects of awarding and implementation of the management contract between the government and the Cemetery Services Agency (CSA) for the provision of burial services and maintenance of cemeteries located on Mahe and Praslin during the period January 2015 to May 2021.

The contract was terminated in May 2021 as a remedial measure, and the services covered under the management contract returned to the Agency for Social Protection.

Gamini Herath

Auditor General