Annual General Report On The Audit Of Public Authorities Fy 2020 21 – CAG Report

My audit scope in this Annual general report includes a review of financial transactions, internal controls and operations only to the extent considered necessary for the effective performance of the audit to form an opinion as to whether the financial statements were presented fairly in all material respects pursuant to the applicable Accounting Framework i.e., International Public Sector Accounting Standards (IPSASs) or International Financial Reporting Standards.

Also, the audit included a review of the effectiveness of internal controls relating to the procurement of works, goods, and services to obtain reasonable assurance on whether the audited entity has complied with Public Procurement Laws. I placed special attention on accountability of revenues collected, expenses, custody, disposal, issue and proper use of public property and compliance with the applicable laws, directives, and instructions.

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