Pursuant to Section 7 of the Audit Act, 1989 (as amended) which requires the Auditor-General to report to Parliament on the results of audits undertaken, this Report concludes on
the audit results arising from my review of Enga Provincial Health Authority (EPHA) financial statements and internal control environment pertaining to the fiscal years of 2015
and 2016. Two separate audits were carried out for the two financial year’s accounts and the audit findings and recommendations have been communicated to the Authority by way of
Audit Management Letters for which EPHA Management responded accordingly. My overall conclusion on the audit findings for both years resulted in Disclaimer Audit Opinions
issued to the Minister for Health and HIV & AIDS and Finance Minister in the month of May, 2020.
Role of the Auditor-General
Section 214 of the Constitution of the Independent State of Papua New Guinea (the National Constitution) prescribes that the primary functions of the Auditor-General are to inspect, audit and report to the National Parliament on the Public Accounts of Papua New Guinea (PNG) and on the control of and on transactions with or concerning the public monies and properties of Papua New Guinea. The functions have been amplified by the Audit Act, 1989 (as amended). Section 39 of the Provincial Health Authorities Act, 2007 extends the audit provisions that the
accounts of the Board of a Provincial Health Authority shall be audited in accordance with Part 3 of the Audit Act, 1989 (as amended).