This is my second annual report presented to the National Assembly two months earlier than the statutory ‘December’ deadline. This has been done in response to a request for timely reports from various stakeholders including the National Assembly and the government. More efforts are continuing to reduce the time taken to produce annual reports even further and, hopefully, to present them at the end of September each year. With this in mind, the twelve-month audit cycle has been realigned to run from September to August.
Included in this report are the results of my audit of the Annual Financial Statements (AFS) of the Government for 2017 and various other audits undertaken in ministries, departments, officers and Agencies (statutory bodies) subject to my audit. These audits were completed during the audit cycle from September 2017 to August 2018, in other words since the issuance of my report for 2016. The report excludes the matters raised in the performance audit report on SPTC and a number of special audit reports presented to the National Assembly at the request of FPAC since the last annual report. The matters included in this report are selective as they are the matters being brought to the attention of the National Assembly as per my reporting requirements. I am pleased to note that many matters raised in audit management letters issued to Accounting Officers throughout the audit cycle have been dealt with satisfactorily.