The Auditor General submits annually her report on the findings arising from the exercise of her duties to the President of the Republic, who under article 116(4) of the Constitution causes it to be laid before the House of Representatives.
The Annual Report is usually published in November and reports on the findings of the audit of the previous year.
In her Annual Report the Auditor General reports any findings regarding the administration of the finances of the Republic that in her opinion should be brought to the attention of the President and the House of Representatives. The Auditor General endeavours to have the highest degree of objectivity and professional standards in her Report. Her findings, together with her comments and recommendations, are initially reported to the audited agencies and her Annual Report is based upon the reports submitted. The draft paragraphs of the Annual Report are sent, before finalisation, to the Ministers, the Heads of Independent Services, the Chairmen of Public Corporations or other Organisations and Local Authorities for comments.
Anything that is included in the Report has been previously included in a letter that has been sent to the relevant Ministry or Department on completion of the audit. The aim is to rectify on a timely basis any omissions and take the necessary corrective measures. The contents of the audit letter is firstly discussed with the Director or other senior Officers of the Department or Organisation in order to hear their views before it is finalised.
Every effort is made to ensure that audit letters include suggestions for alternative solutions to the matters raised.
Based on the above correspondence, quarterly reports are prepared and submitted to the Ministers, on the major issues raised by the audit. Copies of these reports are submitted to the President of the Republic and the House of Representatives. In this way, both the Executive and the House of Representatives are briefed promptly on the most important matters raised during the audit. As regards the VFM audits separate reports are prepared and submitted to the Ministry or Organisation concerned and a summary of the main findings and observations is included in the Annual Report.
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