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

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(a) (b) all or part of its appropriations for operating purposes are provided from public funds; or its operations may under the Act establishing the same, or under any Act relating thereto, impose or create a liability upon such public funds; "Supplementary Appropriation Act" means any Act the purpose of which is the appropriation of moneys in supplementation of the appropriation already made by an Appropriation Act. Appointment <strong>Auditor</strong> General of PART II THE AUDITOR GENERAL 3. The Governor in his discretion with the prior approval of a Secretary of State shall appoint in writing an officer, to be styled the <strong>Auditor</strong> General, who shall not be capable while holding the office of <strong>Auditor</strong> General, of holding any other office of profit under the Crown. Tenure of office 4. (1) The <strong>Auditor</strong> General shall be deemed to be an officer in the Public Service of the Crown and, save as is otherwise provided in section 5 and section 6 (1), the provisions of the law and regulations in force relating to the Public Service shall apply to him: Provided that the terms and conditions of office applicable to the <strong>Auditor</strong> General upon his appointment shall not be made less favourable to him during the currency of his appointment. (2) The <strong>Auditor</strong> General shall hold office during good behaviour, and may be removed only by the Governor with the prior approval of a Secretary of State; and in any such case a full statement of the circumstances shall at the first opportunity be made to the Legislative Council. Vacancy in office of <strong>Auditor</strong> General 5. In the event of the office of <strong>Auditor</strong> General becoming vacant the Governor in his discretion, after consultation with the Public Service Commission, may appoint in writing a public officer to act as <strong>Auditor</strong> General pending the appointment of a 64
<strong>Auditor</strong> General in accordance with the provisions of section 3. Acting General <strong>Auditor</strong> 6. (1) If, in the opinion of the Governor, the <strong>Auditor</strong> General is likely to be unable to exercise his powers or perform the duties of his office during any period by reason of absence or inability to act from illness or any other cause, the Governor in his discretion, after consultation with the Public Service Commission, may appoint in writing a public officer to act as <strong>Auditor</strong> General during such period. (2) Every person appointed to act as <strong>Auditor</strong> General pursuant to the provisions of section 5 or subsection (1) of this section shall have and may exercise all the powers and authority and shall perform all the duties by this Act conferred and imposed upon the <strong>Auditor</strong> General. (3) Notwithstanding the provisions of section 4 (1), every public officer appointed to act as <strong>Auditor</strong> General under the provisions of section 5 or of subsection (1) of this section shall, for the period for which such public officer acts as <strong>Auditor</strong> General, be paid an allowance at an annual rate equal to the difference between the annual salary of his substantive appointment in the Public Service and the annual salary granted to the <strong>Auditor</strong> General under section 7. Salary and Allowance of <strong>Auditor</strong> General 7. (1) The annual salary and allowances of the <strong>Auditor</strong> General shall be at a rate not less than the average rate paid to Departmental Permanent Secretaries. (2) The Legislative Council may by Resolution increase the salary payable under this section, and the person holding the office of <strong>Auditor</strong> General at the date on which such Resolution is passed shall as from the date or such other date as may be specified in the Resolution be entitled to the salary at the increased rate as if it had been duly granted to him under this section. (3) The salary and allowances payable to the <strong>Auditor</strong> General by virtue of this section shall be charged on and issued out of the Consolidated Fund. 65
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REPORT OF THE AUDITOR GENERAL ON TH
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TABLE OF CONTENTS ABBREVIATIONS USE
Page 5 and 6:
REPORT OF THE AUDITOR GENERAL ON TH
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Description Amount (EC$) Consolidat
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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
Page 53 and 54: ACKNOWLEDGEMENT AND APPRECIATION Th
Page 55 and 56: Montserrat, and the sums expended h
Page 57 and 58: APPENDIX 1 GOVERNMENT OF MONTSERRAT
Page 59 and 60: CONSOLIDATED REVENUE FUND - 2004 An
Page 61 and 62: GOVERNMENT OF MONTSERRAT DEVELOPMEN
Page 63 and 64: CASHFLOW STATEMENT 2004 (with compa
Page 65 and 66: F. Expenditure Expenditure for Gove
Page 67 and 68: 10. Advances to Other Government Ad
Page 69 and 70: APPENDIX 2 NO. 07 OF 2001 AUDIT ACT
Page 71: "Public Body" for the purposes of t
Page 75 and 76: (g) adequate regulations, direction
Page 77 and 78: audit or any duties incompatible wi
Page 79 and 80: the provisions of section 10 (1)(d)
Page 81 and 82: 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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