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Office of the Auditor general seychelles

Report on various land deals and transactions between GOS and the political party US

As per a request made by the FPAC of the 6th Assembly, the OAG looked into the various land deals and transactions between the government and the political party presently known as United Seychelles.

The resulting report was submitted to the National Assembly and the Cabinet office in January 2021.

Audit found that, in 1993, at the dawn of the Third Republic, the Government of Seychelles (Government) transitioned from a one party state to a multiparty system of governance.

At the time, a delinking process took place to separate the SPPF (now United Seychelles), which was at that time the ruling political party from the government.

The delinking process involved the creation of a committee chaired by the Director of Lands at that time. The committee was tasked to carefully look at the propositions made by SPPF for the purchase or lease of various premises and sites for its offices.

Report of the Auditor General for 2019 submitted to the Speaker

Auditor General, Mr.Gamini Herath submitted his annual report for 2019 to the Speaker of the National Assembly, Hon.Roger Mancienne, as required under Article 158 of the Constitution.

The report bring out the findings arising from the audit of government accounts for 2019 and various Ministries, Departments and Agencies (MDAs) undertaken during the previous audit cycle.

This is the fourth consecutive year for which the report has been submitted before the end of December statutory deadline.  However, Auditor General feels that the report could have submitted little earlier had it not been for the impact of COVID-19 situation.

The activity report and audited financial statements of OAG for 2019 was also submitted to the Speaker under Section 26 of the Auditor General Act. This report was due by the end of June, however, delayed due to the COVID-19 situation which impacted not only on the operations of OAG but also the external auditing of the OAG.

OAG participates in INTOSAI WGPD virtual annual meeting

SAI Seychelles (OAG) in INTOSAI WGPD

INTOSAI Working Group on Public Debt met on 26th and 27th  August 2020 to discuss on the 2020 theme ‘implementation of SDGs: exploring the role of public debt auditors in the light of COVID-19.

SAI Seychelles participated in the meeting for the first time since becoming a full member of the WG in late 2019.

Enriching the participants’ knowledge and understanding of the issues relating challenges and opportunities in the audit of public debt, the representatives from UNTAD, World Bank, SAI China, SAI Indonesia and IDI made excellent presentations.

In view of the large number of member SAIs in the WG (some 37), the meeting was held in two days targeting two groups, of which OAG was in the first group on the 26th



Auditor General, Mr Gamini Herath, who also served as Chairman on the commission of inquiry into the disposal of assets of COSPROH, submitted an interim report on 24.06.2020 to H.E. President of the Republic of Seychelles. The report was submitted under Section 8 of the Commissions of Inquiry Act.

The commission of inquiry was set up in August 2018, based on a resolution passed in the National Assembly, to look into the disposal of immovable properties of the former state company ‘Compagine Seychelloise de Promotion Hoteliere’, better known as COSPROH.

Performance Audit report Management of the Fuel Incentive Scheme Seychelles Fishing Authority


Performance Audit report

Management of the Fuel Incentive Scheme

Seychelles Fishing Authority

The Office of the Auditor General (OAG) has laid its 9th performance audit report before the National Assembly in February 2020. The report examines the effectiveness of the Fuel Incentive Scheme as operated by the Seychelles Fishing Authority (SFA) for the period January 2015 to August 2019.

Since its initiation in 1991, the FIS has been under the management of SFA with the objective to reduce the operating costs of boat owners involved in commercial fishing activities and to improve the viability and profitability of their fishing operations. Under the scheme, boat owners are able to receive 100 percent Excise Tax exemption on the amount of fuel consumed by their vessels during their fishing operations. Presently, the commercial boat owners involved in Artisanal, Semi-industrial, Dropline and Sea Cucumber fishing activities are eligible to benefit from the scheme.

Public Sector Fraud Awareness and Forensic Audit Manual submitted to President

The Seychelles public sector is now equipped with the knowledge to prevent, detect and investigate frauds and corrupt practices. The applicable methodology and techniques drawn on from international good practices have been documented in a manual titled ‘Seychelles Public Sector Fraud Awareness and Forensic Audit Manual’. A copy of the manual was presented to President Danny Faure on Friday the 6th December by Auditor General, Mr. Gamini Herath. The manual is the final product of a six-week-long project undertaken by the Office of the Auditor General (OAG) with the financial assistance from the US Embassy in Mauritius under the FTIF. The project was undertaken during October and November with the participation of over 50 participants from several public entities, namely, Financial Intelligence Unit, Seychelles Revenue Commission, Financial Services Authority, Anti- Corruption Commission Seychelles, Internal Audit Division of Ministry of Finance and Public Enterprise Monitoring Commission.