A performance audit is an independent, objective, and systematic assessment of how well government is managing its activities, responsibilities, and resources. The key legislation that governs agos work are the constitution of the republic of singapore 1999 revised edition and the audit act cap. This report is prepared under part 3 division 3 of the auditor general act 2009, and is titled managing employee unplanned absence. Ukura, jp, ofr, fca auditorgeneral for the federation. The auditor general s report on the accounts for the year 2016 shows that misapplication of funds has increased from about 28 million kwacha in 2015 to about 162 million kwacha in 2016. Publications civil society for poverty reduction zambia.
Until february 2016, the law provided that the report of the auditor general should be submitted to the president. It addresses the requirements for annual reports for departments, executive agencies and. Tabled in the legislative assembly of ontario on december 12, 2012. 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. The honourable f simpson mp speaker of the legislative assembly parliament house brisbane qld 4000. Performance audit report of the auditor general on road safety in ghana ii are limited in the public sector compared to the private one. In florida, the auditor general is a constitutional officer appointed by the legislative auditing committee and confirmed by both houses of the legislature.
Zambia as the auditor general s reports from 2012 2017, continuously record queries which have been fluctuating over the years. Auditor general reports huge waste at zambia s stateowned companies. 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. The zambia country office, the regional office and oiai intend to work together to monitor implementation of the measures that have been agreed. This is a showcase of the necessity of the presence of the auditor general discretionary audit. If you require an acrobat file reader, you can utilize one of the following options. Lack of efficiency in the revenue collection cycle issuance of manual. Report of the auditor general 2012 on the accounts of public authorities and statutory bodies established under the act of parliament and government owned companies established under the companies act part iv public bodies and their subsidiaries national government owned companies companiesnational government shareholdings in other. The international organization to which most sais are affiliated is known as international organisation of supreme audit institutions intosai. The auditor general s report on local authorities for the years ended december 31, 2014 to 2016 has revealed that of 39 audited councils, seven did not have strategic plans, raising questions on whether they have a sense of direction. Announcing the release of the audit which can be accessed at the office of the.
Tabled in the legislative assembly of ontario on december 2, 2015. The oag is commencing a performance audit of the child abuse and neglect prevention board childrens trust fund, michigan department of health and human services. On the 2 nd of november, 2017, the report of the auditor general on the accounts of the republic for the financial year ended 31 st december 2016 became a public document. The oag is commencing a financial audit of the liquor purchase revolving fund, michigan liquor control commission, department of licensing and regulatory affairs. The use, care and maintenance of government vehicles, plant and equipment manual. United nations, the convention on the elimination of. This report covers the audit outcomes of municipalities and municipal entities, which had. Annual audit report on the accounts of the republic of zambia for the. The auditor generals department aims to meet the needs and expectations of the parliament, the executive and its clients and to add value to public. And the auditor general has revealed that local authorities owe zra k411,597,888. The latest auditor general s report for the year ending december 31, 2012 has been made available to the public. Ministry of finance, auditor general ag, bank of zambia.
We conducted this audit under the authority of section 11 8 of the auditor general act and in accordance with the standards for assurance engagements set out by the chartered professional accountants of canada cpa in the cpa canada handbook. The auditor general anna chifungula has released a second 2010 report on parastatals highlighting glaring irregularities and abuse of funds amounting to over k1 trillion. This report is in response to arizona revised statutes a. Our major responsibility is to conduct financial or attest audits of state public sector agencies financial statements. Paragraphs on audit finding year total number of paragraphs. 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 auditor general is also required to submit an audit report on the said financial report to the president and the national assembly not later than nine 9 months after the end of each financial year in respect of the preceding financial year. New south wales auditorgenerals report performance audit. In the auditor generals report on the accounts for the financial year ended 31st. Status report of the auditor general of canada to the. Main reportags report for 2012 national assembly of zambia. Arizona department of education office of the auditor. Audit authority the auditor general s authority to audit and report is provided for in legislation.
The report on the audit of the accounts of the government of the republic of zambia for the financial. Emergency department performance information earlier than three months after the report being tabled. Please, accept the assurances of my highest regards. In addition, on 21st june 2012, rtsa entered into another contract with maha. The complete auditor general s report for the year ended december 31st, 20 is found here 20 report of the auditor general on accounts of the republic 1 parastatal report 20 1 share this post no related posts. The role of the auditor general the roles and responsibilities of the auditor general, and hence the audit office, are set out in the public finance and audit act 1983. Please provide us with an overview of corruption in zambia. Arizona department of education transmitted herewith is a report of the auditor general, a performance audit of the arizona department of educationempowerment scholarship accounts program.
Status report of the auditor general of canada to the yukon legislative assembly 2012 1 main points what we examined the office of the auditor general of canada has conducted performance audits in a number of departments, territorial corporations, and government organizations in. Official pdf, 38 pages world bank documents world bank group. 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. The 2012 report provides general observations, recommendations and information pertaining to the audit and examination of government entities during the year. Auditor general s department special audit report caribbean maritime university print email please click to viewdownload the report. In this regard, the institute had undertaken to compile a report on the financial statements for the years ending 31st december, 2012, 20 and 2014 with the external auditors. Government response to the auditorgeneral s reports. The report revealed that a total of k538 million was under query in the financial year ending 2016. This problem is compounded by the fact that legally the financial and the auditor general s reports that highlight these problems can only be prepared several months after the close of each financial year. The graph below shows the number of paragraphs2 which consisted of paragraphs on audit finding and paragraphs of other matters between 2012 2017. Our publications are published in adobe acrobat pdf format. Key audit matters are those matters that, in the auditor s professional judgment, were of most significance in the audit of the financial statements. V of the au oficiency an m ffice of the nd assesses.
The auditor general s audit reports are an important source of independent advice to parliament on the. The annual reports of the auditor general indicate several areas where. Performance audit reports this report presents the results of a perf ormance audit conducted by the office of the auditor general of canada under the authority of the auditor general act. This report is as a result of programmes of test checks, inspections and examination of accounting, stores, projects and other. Committee on public accounts in response to auditor general s report no. The report on the audit of the accounts of the government of the republic of zambia for the financial year ended 31st december 2012 was submitted to the president for tabling in the national assembly in accordance with the provisions of article 1214 of the constitution of the republic of. Auditor general s reportpublic transport service corporation 29th june 2016 3 table of contents. The following document provides a greater level of detail regarding audit queries for individual ministries from 2010 to 2012 based on the auditor general reports. The tabling of the government response to the auditor general s reports issued during 2012 demonstrates the governments commitment to transparency, accountability and promoting sound financial and resource management in victoria. Office of the auditor general auditor generals main report. Report of the auditor general of alberta march 2012 5 report on advanced education and technologypostsecondary institutions summary this report is based on the findings from our most recent financial statements audits of grant macewan. As a result ptsc s strategic direction was stymied.
The performance audit process results in recommendations, which initiate a process of renewal and change, leading to greater efficiency and effectiveness in government administration. Reports by department office of the auditor general of. Auditing for impact auditor general office audit of. 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.