Auditor General's Report on the Public Accounts of Montserrat 2004

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VISION STATEMENT Our vision is “to be a proactive SAI that helps the nation make good use of its resources”. MISSION STATEMENT Our mission is “to promote accountability, transparency and improved stewardship in managing public resources by conducting independent and objective reviews of the accounts and operations of central government and statutory agencies; providing advice; and submitting timely <strong>Report</strong>s to Accounting Officers and the Legislative Council”. THE GOAL Our goal is “to promote staff development, enhance productivity, and maintain a high standard of auditing and accounting in the public sector, thereby contributing to the general efficiency and effectiveness of public finance management”. ii
TABLE OF CONTENTS ABBREVIATIONS USED iv EXECUTIVE SUMMARY v 1.0 INTRODUCTION 1 2.0 FINANCIAL STATEMENTS 6 2.1 Statement of Assets and Liabilities of the Consolidated Fund 6 2.2 Statement of Assets and Liabilities 7 2.3 Public Finance Management (PFM) System Outturns 8 2.4 Arrears of Revenue 17 2.5 DEVELOPMENT FUND 19 2.6 OTHER STATEMENTS 21 3.0 MINISTRIES AND DEPARTMENTS 24 3.1 ADMINISTRATION 24 3.2 POLICE 25 3.3 BROADCASTING (RADIO MONTSERRAT) 26 3.4 DEVELOPMENT UNIT 27 3.5 TREASURY 27 3.6 CUSTOMS AND EXCISE 28 3.7 INLAND REVENUE DEPARTMENT 29 3.8 AGRICULTURE, LANDS, HOUSING AND THE ENVIRONMENT 30 3.9 COMMUNICATIONS AND WORKS 32 3.10 MINISTRY OF HEALTH 33 3.11 MINISTRY OF EDUCATION 34 3.12 CHIEF MINISTER’S OFFICE 34 3.13 PUBLIC LIBRARY 35 4.0 OTHER FINANCIAL AUDITS 36 5.0 THE AUDIT DEPARTMENT 39 ACKNOWLEDGEMENT AND APPRECIATION 45 AUDIT CERTIFICATE 46 iii
Page 1: REPORT OF THE AUDITOR GENERAL ON TH
Page 5 and 6: REPORT OF THE AUDITOR GENERAL ON TH
Page 7 and 8: Description Amount (EC$) Consolidat
Page 9 and 10: CHAPTER 1 1.0 INTRODUCTION 1.1 <str
Page 11 and 12: 1.4 Purpose of Audit Office 6. The
Page 13 and 14: 13. The first draft of the 2004 Ann
Page 15 and 16: 2.2 Movement of Assets and Liabilit
Page 17 and 18: of realism of the budget and the ex
Page 19 and 20: 38. Table 3 below provides a compar
Page 21 and 22: 43. The Inland Revenue and the Cust
Page 23 and 24: 55. The graph below highlights expe
Page 25 and 26: Emergency Department 168,587 Legal
Page 27 and 28: 2.5 DEVELOPMENT FUND 2.5.1 Statemen
Page 29 and 30: to be done to ensure that all accou
Page 31 and 32: that GOM should have been making co
Page 33 and 34: 3.1.4 Recruitment Process and Appoi
Page 35 and 36: 110. We therefore reiterate that it
Page 37 and 38: deposited or overpaid. Most of this
Page 39 and 40: Location Amount Outstanding 2004 EC
Page 41 and 42: areas. Management should therefore
Page 43 and 44: 3.13 PUBLIC LIBRARY 3.13.1 Trust Fu
Page 45 and 46: 4.7 Montserrat Electricity Services
Page 47 and 48: CHAPTER 5 5.0 THE OFFICE OF THE AUD
Page 49 and 50: Revenue 175. The positive variance
Page 51 and 52: Working Paper Preparation Systems-b
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ACKNOWLEDGEMENT AND APPRECIATION Th
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Montserrat, and the sums expended h
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APPENDIX 1 GOVERNMENT OF MONTSERRAT
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CONSOLIDATED REVENUE FUND - 2004 An
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GOVERNMENT OF MONTSERRAT DEVELOPMEN
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CASHFLOW STATEMENT 2004 (with compa
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F. Expenditure Expenditure for Gove
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10. Advances to Other Government Ad
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APPENDIX 2 NO. 07 OF 2001 AUDIT ACT
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"Public Body" for the purposes of t
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Auditor General in
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(g) adequate regulations, direction
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audit or any duties incompatible wi
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the provisions of section 10 (1)(d)
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Government together with any reserv
Page 83:
APPENDIX 3 OFFICE OF THE AUDITOR GE
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Auditor General's Report on the Public Accounts of Montserrat 2004

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