Role and Mandate of Auditor General

The responsibilities of the Auditor-General are specified in Section 214 of the Constitution, Section 3, 4 and 8 of the Audit Act, 1989 (as amended) and Section 63 (4) of the Public Finances (Management) Act, 1995. Subject to these laws, the Auditor-General has complete discretion in the performance or exercise of mandated functions or powers.

Audit Scope and Nature

Audit Scope

The audit was conducted in accordance with the International Standards on Auditing and the promulgated best business practices.

Nature of audit

The engagement is an assurance audit engagement in compliance with the Audit Act, 1989 (as amended) and Public Finances (Management) Act, 1995.

Period of reporting

The period of reporting covers for the financial year ended 31 December 2015 from which the audit had been in arrears and completed and completed and issued in the 2018/2019 Audit Cycle.

Report of the Auditor-General on the Accounts of Government Printing Office – 2015