The Auditor General presents this report on the work of the past year conducting the financial audit of the Public Accounts for the year-ending 31st December 2011, the compliance audits of Ministries, Departments and Agencies as well as schools and vocational institutions. The report also includes the audits of Public Enterprises and Commissions.
For the first time the report includes chapters on performance audits and the audits of local councils to provide a comprehensive picture of the work of ASSL.
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The Report was tabled in Parliament by the Deputy Speaker of Parliament and Chairman of the Public Accounts Committee, Hon Chernor R.M. Bah, in a well-attended ceremony.
Audits are conducted in compliance with professional auditing and ethical standards generally recognised around the world.
The Auditor General indicates “The most significant outcome from my audit work for 2011 has been my professional judgment that a Disclaimer of Opinion on the Financial Statements of the Government of Sierra Leone was appropriate in the circumstances.”
The report indicates the pervasive reasons running through the financial statements as a whole that gave rise to this Opinion are:
- I was not able to obtain sufficient appropriate audit evidence that the External Public Debt disclosed in the Public Accounts is free from material misstatement.
- I was not able to obtain sufficient appropriate audit evidence that Domestic Revenue disclosed in the Public Accounts was free from material misstatement.
- I was unable to ascertain that Government bank balances disclosed in the Public Accounts were free from material misstatement.
Issuing a Disclaimer of Opinion is not a matter I considered lightly. It is based on the facts revealed in the Public Accounts audit and other audits undertaken throughout the audit year 2011.