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

Revenue
175. The positive variance of $11,000 resulted from a combination of
increased completed audits and minimal price increases.
5.6 Outputs <strong>Report</strong>
176. For the financial year ending 31 December 2004, we audited:
a) An aggregate of over $122M in government revenues and
expenditures.
b) Twenty-two statements included in the Public Accounts. These audits
focused on examinations of revenue and expenditure, and verification
of assets and liabilities.
c) Ten Ministries and Departments of Central Government with twentytwo
accounting units.
d) Four other financial statements.
e) The pre-audit of pension and gratuity calculations. This activity
included the audit of pension and gratuity calculations for mainstream
Civil Servants, nurses, teachers, police and members of Parliament.
5.7 Outcomes <strong>Report</strong>
177. As part of our accountability regime, we have decided to measure the
impact of our audits on improving managerial stewardship and increasing
effectiveness and efficiency of audited entities. Our Outcomes <strong>Report</strong> is
therefore based on the level of uptake of our recommendations.
LEVEL OF UPTAKE OF OUR FORMAL
RECOMMENDATIONS (Annual Audits) Number %
Total number of recommendations (from sample of 22 entities) 91 100
Number of recommendations accepted 72 79
Number of recommendations rejected 0 0
Number noted or under consideration by management 2 2
Number where client has made no response 17 19
178. Our findings indicate that 79% of the recommendations we made in
the management reports on the fiscal year 2004 were implemented. 2%
were either noted or under active consideration by management. Although
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