Gazelle District Service Improvement Program 2007 – 2016

Audit objective, criteria, scope and methodology

An independent audit of the Gazelle District Support Improvement Program (DSIP) was requested by the Member (MP) for Gazelle District, Honourable Jelta Wong in September 2017. The Auditor-General considered the request and decided to commence an audit on this matter.

Audit Objective
The objective of the audit was to examine and ascertain the authenticity of the DSIP expenditure payments in compliance with Government procurement process, DSIP procedural requirements and applicable legislation.

Criteria
To form a conclusion against this audit objective, the AGO examined and ascertained, whether;

  • DSIP expenditure payments complied with Government procurement process, procedural requirements and applicable laws (including DSIP Guidelines, Finance Instructions, Public Finance Management Act (1995 as amended), and the Legislations of Papua New Guinea).
  • Management and acquittals including monitoring and reporting requirements were adhered to.
  • Goods and services have been received for the funds expended and value for money was achieved.

Scope
Audit covered the Gazelle District Development Authority (GDDA) and DSIP programs and projects around the Gazelle District and looked into the following areas;

  • Payments and expenditures for the period 2013-2016 fiscal years
  • Billing and Accounting Practice
  • Corporate Governance
  • Management Internal Controls and systems
  • Asset Management
  • Projects Inspection and Verification
  • Management of Infrastructure Contracts
  • Cash Book and Bank Reconciliations
  • Human Resources

Audit Methodology
The audit team employed a number of data collection methods and techniques including;

  • examination of expenditure records and source documents
  • data analysis and recalculations of payment amounts
  • project inspection and verification
  • the assessment of systems and payment process in place including survey using questionnaire
  • reviewing of DSIP key policy documents such as DSIP Administrative Guidelines and Finance Instructions, District Corporate plans, PFMA 1995, and
    relevant legislations; and
  • interviewing key officers of the Gazelle District Development Authority (GDDA).

Gazelle District Service Improvement Program 2007 – 2016