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

TABLE OF CONTENTS
ABBREVIATIONS USED
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EXECUTIVE SUMMARY
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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
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