PUBLIC CONSULTATION

Special Audits are undertaken on specific requests to the Auditor General by appropriate authorities within the Government. The Auditor General usually decides to do these audits on the grounds that, in his opinion, there is sufficient reason for the audit to be carried out and provided that there are enough resources available to do so.

A performance audit is an objective evaluation of programs, policies and activities aimed at improving the administrative efficiency and management effectiveness of practices in public sector entities. It provides recommendations on ways to improve the matters identified in the audits.

The Office of the Auditor General’s (OAG)   Performance Audit Branch (PAB) is responsible for carrying out performance audits of public entities on behalf of the Auditor General.

Grant Audits are conducted on the financial statements and acquittals (grant acquittal audit) of Government grants to public sector programs and activities to provide assurance to Government Authorities that provide the grants. These reports include a summary of significant accounting policies and other explanatory information and are compiled into audit reports that are tabled in  Parliament.

The Auditor General, with support from the Office of the Auditor General’s specialised  Corporate Governance Financial Audit Branch (CGFAB) and appointed external auditors, is responsible for carrying out financial statement audits on all Government Agencies in the Solomon Islands. These agencies include State Owned Enterprises (SOEs) and Statutory Authorities. The findings of these audits are then tabled as reports in Parliament at which point, they become public documents.