Committee: Difficulty examining Auditor-General’s reports

THE Public Accounts Committee had “difficulty” in examining the Office of the Auditor-General (OAG) reports that were released in volumes.

Auditor-General Ajay Nand stated this in his foreword message in the 2019 Audit Report on Economic Services Sector tabled in Parliament recently.

“I modified my reporting approach to Parliament in the past by issuing the sector audit reports in volumes,” he stated.

“However, the chairperson of the Standing Committee on Public Accounts (PAC) indicated to me in his letter, dated 18 September 2020, that the modified reporting approach was causing difficulty to the committee in its examination and scrutiny of the reports.”

Mr Nand said he approved three major changes to how the reports were published to “meet the expectations of the PAC and achieve the vision of OAG”.

“In the event management comments are not received and/or exit meetings are not confirmed by the agency/entity audited, the final management letter will be issued after 14 days from issue of draft management letters (audit memorandum).

“It will be assumed that management has agreed to the audit findings reported in the draft management letter. Significant matters will be included in the report to Parliament.”

The OAG stated where signed accounts with a management representation letter for the issue of an audit report were not returned within seven days from the date of issue, audited financial statements would be included in the report to

Parliament with relevant comments.

“In cases where management comments or information provided during the audit are found to be false, misleading or incorrect upon audit verification, the matter will be dealt in accordance with section 7(1)(d) of the Audit Act 1969.”

This section allowed the OAG to interview or examine persons under oath, declaration or affirmation.

The OAG pointed out this section allowed a person to be prosecuted for perjury if he or she gave a false answer to any questions put to him or her.