The key legislation that governs agos work are the constitution of the republic of singapore 1999 revised edition and the audit act cap. The main tool utilised for the exercise was a specificallydesigned audit test template covering issues. Annual report 201112 office of the auditor general. Financial statements as of december 31, 2011 table of contents. Auditorgeneral submits four audit reports to parliament. Key achievements in 2017 as at the time of submitting this budget, seven out of the eight audit reports for the. The office of the auditor general acknowledges the traditional custodians throughout western australia and their continuing connection to the land, waters and community. To audit and report to parliament and thereby make an effective contribution to improving public accountability and value for money spent core values the auditor general and the staff of the office of the auditor general are committed to upholding the following as their core values. Sep, 20 the office of the auditor general has a vital role to play in combatting the corruption that plagues our public finances. We pay our respects to all members of the aboriginal communities and. The arizona auditor general is seeking proposals for the services of certified public accounting firms to perform annual financial statement and single audits and annual expenditure limitation report examinations for each of the following auditees. Please, accept the assurances of my highest regards. Report of the auditor general of the republic of fiji volume 2 audit report on the general administration sector. In my capacity as the auditor general, i am pleased.
In accordance with article 151 of the constitution of india, the report of the comptroller and auditor general of india on state finances audit report for the year ended 31 march 2018 government of. The auditor generals responsibility is to audit and report on these financial statements in accordance with section 116 2 and 4 of the constitution of the republic of trinidad and tobago and section 25 1 of the act. Auditor general richard quartey a report by the auditor general on the financial operations of ministries, departments and agencies mdas for 2011 has revealed unhealthy cash management practices. Performance audit report of the auditor general on. Part iv public bodies and their subsidiaries national government owned companies national government shareholdings in other companies. Part ii report 2011 page 2 introduction role of the auditorgeneral introduction section 214 of the constitution of the independent state of papua new guinea requires the auditorgeneral to inspect and audit, and to report at least once in every fiscal year as provided by an act of the.
Auditor general report volume iii december 2019 volume iii financial audit this volume focuses on new brunswicks yearend financial results and matters arising from the annual financial audit of the provincial government and crown agencies including understanding key financial audit issues and observations on the state of new brunswicks financial condition. The financial statements of the federation for the year ended 31st december, 2015 were. Performance audit report of the auditorgeneral on the regulation of residential homes for children. The audit service board and auditorgenerals secretariat, human resource, training. Report of the auditorgeneral on the management and utilisation of district assemblies common fund dacf iii and other statutory funds for the year ended 31 december 2011 9. These are the performance audit report on management of health care waste, consolidated annual accounts for the 2017 financial year, public accounts ministries, departments and agencies mdas, and the district assemblies common fund. Followup reports on 2015 annual report valueformoney audits summary 1. Comprehensive audit of peacekeeping account and ghana s properties abroad collation of notes to the auditor general s report finalization of draft reports to parliament other administrative support audit of 45 ghana missions abroad counterpart funding for donor funded projects organization of budget workshops. This report, with recommended measures, has been presented to the right honorable president by conducting objective analysis of financial transactions. We welcome and thank you for taking the time to visit the website of the office of the auditor general. This is a project performance assessment report ppar by the independent evaluation group ieg of the world banks project on bangladesh.
Reports issued by the auditor general state of florida financial and federal awards audit reports types of engagements listing of older reports. Report, covers activities of the energy commission over the period 1 january to 31 december, 2011. The financial report page 17, incorporating financial statements and accounts for the year 2014, was submitted by the accountant general in terms of the financial administration and audit act, 1962. Final pac report dec 2011 ghana anticorruption coalition. General of the customs division of ghana revenue authority gra to confirm the 0. Nov, 2015 the auditor general ag on friday, issued a statement to inform stakeholders and the public about the submission of all its reports on audited accounts in 2014, to parliament, in pursuance of article 187 section 2. This report also contains your committees observations and recommendations on the issues raised on the ministry of education, on head 80 incorporated in the auditor general s report as an addendum. His excellency, the senate president, two copies of my annual report on the accounts of the government of the federal republic of nigeria for the year ended 31st december, 2014. Auditor general fights internal auditors business day ghana. Mmdas chop money 2016 auditorgenerals report reveals. Report by the auditor general national audit office. The ags primary function is to inspect, audit and report at least once every year on the public accounts of papua new guinea and the use of all public moneys and property. The board of survey report for the second half of the financial year was not completed by the office of. The office of the auditor general oag has been structured in such a way as to ensure effective and maximum coverage of the audits of the public accounts of uganda.
I also acknowledge the immense contributions made by my staff towards the production of this report. Annual report of the auditorgeneral on the public accounts of ghana. Roberta ntim, richard pappoe kwabena safoh sarkwa and hannah mensah under the supervision of lawrence ayagiba, aag and yaw agyei sifah, dag. To audit all public accounts of ghana and report to the parliament of ghana. Role of the auditor general and audit mandate part iii 2011 20 report page 4 such other matters arising out of the financial statements, to which the report relates, as the auditor general considers should be reported. The act also requires the auditor to report the instances of noncompliance with these requirements. In addition to the activity report, the audited statement of accounts for the period ended 31 december, 2011 is also submitted. This matter ranks high on the concern list of audit institutions globally, hence its inclusion in this audit. This report can be found on the ghana audit service. Report of the auditorgeneral on the management and utilisation of district assemblies common fund dacf i and other statutory funds for the year ended 31 december 2011 transmittal letter my ref. Where applicable, the contents of the audit report required by rule 10.
Electricity power system planning ministry of energy pdf 185kb. I am pleased to present my annual report for the financial year ended march 31, 2011. Bradford county district school board florida education finance program attestation examination. Aug 12, 2017 the amount shows a 32 per cent almost gh. Page 2 without further qualification to the opinion expressed above, attention is drawn to the following. Comprehensive audit of peacekeeping account and ghanas properties abroad. Following examination, in terms of the auditor general and national audit office act, 1997, it is emphasised that. Auditorgeneral submits reports to parliament ghana. February 2011, on osu childrens home accra, where he exposed how childcare. Special audit report of the auditorgeneral on disallowance and surcharge pg. The level of implementation however remained unsatisfactory in 2015.
Under the auditor general act, the auditor general is required to report at least annually to the house of assembly on the results of work performed during the year. Auditor general s report public accounts of trinidad and tobago 2014. Auditor general ghana audit service post office box mb 96. Audit service of ghana page 5 the service collaborates with the office of the president, parliament, attorney general s department and other stakeholders including civil society in carrying out its functions as mandated in article 187 of the constitution. For further information about the ghana audit service on this report, please contact. Ukura, jp, ofr, fca auditorgeneral for the federation. However, our audits continue to identify control weaknesses in areas such as human. The director, communication unit ghana audit service headquarters post office box mb 96, accra. Ghanas audit report uncovers rot in public institutions. Appointment of the external auditor report by the director general 1. The energy commission achieved a momentous feat by facilitating the passage of the. The report also discusses postaward negotiations pan.
The auditor shall work with the superintendent of schools to keep himher apprised of current audit activities. It highlights the operational performance of the department and. Recoveries for the years 2011 to 2014 are shown at table 2 below. Audit of accounts and the control environment part ii report 2011 page 2 introduction role of the auditor general introduction section 214 of the constitution of the independent state of papua new guinea requires the auditor general to inspect and audit, and to report at least once in every fiscal year as provided by an act of the. Jul 10, 2018 the auditorgeneral has submitted four audit reports to parliament in accordance with the requirement of the constitution. Report of the auditor general public accounts of trinidad.
Auditor generals report 4 public accounts of trinidad and tobago 2014 auditors responsibility 3. Auditors report to the members of the association 1 balance sheets 2 statements on activities 3 statements of changes in net assets 4 notes to the financial statements 5 the amutah for ngo responsibility r. Electricity power system planning ministry of energy pdf 123kb. Key audit matters are those matters that, in the auditor s professional judgment, were of most significance in the audit of the financial statements. The office is headed by the auditor general ag who is the chief executive of the office. More details on the audit responsibilities under the companies act are provided in paragraph 57 which covers the national government owned companies. Review of district school board, charter school, and charter technical career center audit reports for the fiscal year ended june 30, 2018, pursuant to section 11. The auditor general of south africa is accountable to the national assembly in terms of section 1815 of the constitution and section 3d of the paa and has to report on its activities and performance of its functions in terms of section 10 of the paa. Ghana audit service official website of the audit service.
This research analyzed how auditing as practiced in ghanas district assemblies. Ukura, jp, ofr, fca auditor general for the federation. Surcharge number of disallowance and surcharge certificates issued 2015 nil 2016 nil 2021 500. Follow up audits conducted up to 1 april 2011 revealed that the respective federal statutory bodies and subsidiary companies have taken action on 70 85. The report covers a variety of matters and is provided to the members of the house of assembly for their consideration. This report can be found on the ghana audit service website. To meet these requirements i perform financial attest. Supreme audit institutions in the world, delivering professional, excellent, and cost effective auditing services republic of ghana on the performance audit report of the auditor general regulation of residential homes for children orphanages by the department of social welfare dsw.
Cags audit reports comptroller and auditor general of india. The project was selected as part of a pilot initiative by ieg to improve the relevance of the instrument. Tabled in the legislative assembly of ontario on december 12, 2012. The report of the auditor general on the public accounts of the republic of trinidad and tobago for the financial year 2014. Ag office of the auditor general ministries block o p. In florida, the auditor general is a constitutional officer appointed by the legislative auditing committee and confirmed by both houses of the legislature. The auditor general s department of jamaica regularly produces audit reports for various sectors of the of the jamaican government. Parliament in november 2011 passed by constitutional instrument, the audit. The auditor general s reports on the public accounts for the fiscal years 2011, 2012, 20 and 2014 also reiterated the 1987 recommendations. Consolidated general report on the audit outcomes of local. On the other hand, mckenna 2011 posits that auditing. Republic of ghana report on the observance of standards and. The auditor general ag on friday, issued a statement to inform stakeholders and the public about the submission of all its reports on audited accounts in 2014, to parliament, in pursuance of article 187 section 2. Upon the submission of the auditorgenerals report to parliament, article 187.
My 201011 general report drew attention to the root causes of poor audit outcomes and shared the commitments of oversight. The main feature of the new long form audit report requires the auditor to communicate key audit matters to those charged with governance of the entity. Notes the reports are displayed beneath the page with the current ones on top. Constitution has entrusted responsibility to the auditor general to evaluate and report on whether the public resources have been mobilized in a responsible manner.
The oag is the only supreme audit institute in zambia mandated to audit all government institutions, parastatal organizations, statutory boards, donor funded agencies and any other institute in which public resources have been invested. Recognizing the importance of information technology to the advancement of the role and function of the auditor general, the auditor general proudly launches a new portal to replace the auditor general s department website which was introduced in 2003. Aug 16, 2012 the office of the auditor general acknowledges the traditional custodians throughout western australia and their continuing connection to the land, waters and community. Report of the auditor general on the public accounts of ghana public boards, corporations and i and other statutory institutions for the period ended 31 december 2011 ref. Nigeria 1999, to submit my report on the audit of the accountantgenerals financial statements to the national assembly within 90 days of the receipt of the statements from the accountantgeneral of the federation. Senate secretariat senator appointment dates 20172018. The main sources of funding are from gog and development partners.
Performance audit report of the auditorgeneral on the regulation of residential. We pay our respects to all members of the aboriginal communities and their cultures, and to elders both past and present. Annual report 2018 of the office of the auditor general of. The auditor general has rapped internal auditors in public service, essentially blaming them for the attempt by certain individuals and corporations to fleece the state of several billions of ghana cedis. Hydro onemanagement of electricity transmission and distribution assets. Auditor general ghana audit service 26 august 20 the study team comprised.
Performance audit report of the auditor general on the. Pdf role of auditing practices in service delivery. Audit authority the auditor general s authority to audit and report is provided for in legislation. Auditor general ghana audit service post office box mb 96, accra. Report of the auditorgeneral on the public accounts of ghana consolidated fund for the year ended 31 december 2011 in accordance with article 1875 of the constitution of the republic of ghana and section 231 of the audit service act 2000 act 584, i have the honour to present my report on the public accounts of. Committee requested the office of the auditor general to keep the matters, in view in future audits. Comprehensive audit of peacekeeping account and ghana s properties abroad collation of notes to the auditor general s report finalization of draft reports to parliament other administrative support audit of 45 ghana missions abroad counterpart funding for.
Reporting relationships the auditor shall report to the president of the savannah chatham county board of public education. Auditor general ghana audit service 18 february 20 this report can be found on the ghana audit service website at. The auditor generals reports from 1997 up to 2014 have identified a trend of financial. Auditor generals report implicates mmdas news ghana. The director, communication unit, ghana audit service. Darlington nuclear generating station refurbishment project ontario power generation pdf 804kb. The auditor and the auditor s office are charged with the following responsibilities.
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