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NATIONAL AUDIT OFFICE REPORT OF THE DIRECTOR OF AUDIT ON THE ACCOUNTS OF THE GOVERNMENT FOR THE FINANCIAL YEAR 2018-19 NATIONAL AUDIT OFFICE Contributing to Strengthening Good Governance in the Public Sector CONTENTS Page LIST OF TABLES iii LIST OF APPENDICES v 1 OVERVIEW 1 SUMMARY OF AUDIT OBSERVATIONS 7 LIST OF KEY AUDIT FINDINGS 13 PART I – AUDIT OF ANNUAL STATEMENTS 2 ANNUAL STATEMENTS 21 PART II – AUDIT OF MINISTRIES AND GOVERNMENT DEPARTMENTS 3 JUDICIARY 29 4 PRIME MINISTER’S OFFICE, MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT AND EXTERNAL COMMUNICATIONS 33 National Development Unit 33 Department of Civil Aviation 40 Ministry of Finance and Economic Development 41 Treasury 44 Mauritius Revenue Authority 74 Customs 81 Valuation Department 86 Corporate and Business Registration Department 90 Registrar-General's Department 93 5 DEPUTY PRIME MINISTER’S OFFICE, MINISTRY OF ENERGY AND PUBLIC UTILITIES 101 6 MINISTER MENTOR’S OFFICE, MINISTRY OF DEFENCE AND RODRIGUES 105 Police Service 106 Prison Service 113 7 VICE-PRIME MINISTER’S OFFICE, MINISTRY OF LOCAL GOVERNMENT 117 AND OUTER ISLANDS Mauritius Fire and Rescue Services 118 8 MINISTRY OF FOREIGN AFFAIRS, REGIONAL INTEGRATION AND 121 INTERNATIONAL TRADE 9 MINISTRY OF TECHNOLOGY, COMMUNICATION AND INNOVATION 125 Continued i CONTENTS Page 10 MINISTRY OF PUBLIC INFRASTRUCTURE AND LAND TRANSPORT 129 National Transport Authority 133 11 MINISTRY OF EDUCATION AND HUMAN RESOURCES, TERTIARY 137 EDUCATION AND SCIENTIFIC RESEARCH 12 MINISTRY OF TOURISM 149 13 MINISTRY OF HEALTH AND QUALITY OF LIFE 153 14 MINISTRY OF SOCIAL SECURITY, NATIONAL SOLIDARITY, AND 163 ENVIRONMENT AND SUSTAINABLE DEVELOPMENT Social Security and National Solidarity Division 163 Environment and Sustainable Development Division 165 15 MINISTRY OF AGRO-INDUSTRY AND FOOD SECURITY 167 16 MINISTRY OF INDUSTRY, COMMERCE AND CONSUMER PROTECTION 175 17 MINISTRY OF YOUTH AND SPORTS 177 18 MINISTRY OF SOCIAL INTEGRATION AND ECONOMIC EMPOWERMENT 185 19 MINISTRY OF OCEAN ECONOMY, MARINE RESOURCES, FISHERIES AND 191 SHIPPING 20 MINISTRY OF HOUSING AND LANDS 199 21 MINISTRY OF CIVIL SERVICE AND ADMINISTRATIVE REFORMS 209 22 MINISTRY OF FINANCIAL SERVICES AND GOOD GOVERNANCE 215 23 MINISTRY OF GENDER EQUALITY, CHILD DEVELOPMENT AND FAMILY 217 WELFARE PART III - AUDIT OF OTHER PUBLIC ENTITIES 24 STATUTORY BODIES, LOCAL AUTHORITIES, SPECIAL FUNDS AND 221 OTHER BODIES APPENDICES 225 ANNEX – AUDIT CERTIFICATE AND ANNUAL STATEMENTS 267 ii CONTENTS LIST OF TABLES Table Description Page ANNUAL STATEMENTS 2-1 Summary of Assets and Liabilities for Past Five Financial Periods 22 2-2 Revenue and Expenditure for the Past Five Financial Periods 27 2-3 Sources of Government Revenue 28 JUDICIARY 3-1 Budgeted Funds not utilised for Financial Year 2018-19 29 PRIME MINISTER’S OFFICE, MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT AND EXTERNAL COMMUNICATIONS 4-1 Outstanding Commitments (Works Orders) 39 4-2 Investments as of 30 June 2018 and 30 June 2019 44 4-3 New Investments during Financial Year 2018-19 45 4-4 Investment written-off/Impaired during financial year 2018-19 47 4-5 Dividends Received during Financial Periods January 2015 48 to June 2019 4-6 Dividends received during Financial Years ended 30 June 2018 49 and 2019 4-7 Investments Yielding no Returns during 2018-19 50 4-8 Investments not Yielding any Return since Acquisition 51 4-9 Public Sector Debt as at 30 June 2019 and 30 June 2018 53 4-10 Public Sector Debt as at end of Financial Periods 2015 to 2019 54 4-11 Public Sector Debt and Gross Domestic Product 54 4-12 Treasury Certificates issued to Non-Financial Public Sector Bodies 55 4-13 Details of Consolidation Adjustment 56 4-14 Maturity Structure of Government Domestic Debt 57 4-15 Issues and Redemptions of Treasury Bills, Treasury Notes and 58 Treasury Certificates for Financial Periods 2015-2019 4-16 Government Debt – External and Public Enterprise Debt 59 4-17 Government Debts Servicing as Per Statement D1 for 60 Financial Periods 2015-2019 4-18 Government Debt Servicing as a Percentage of Total Government 61 Expenditure 4-19 Loans due to Government as of 30 June 2019 63 4-20 Arrears of Capital and Interest and Penalty due as of 30 June 2019 65 4-21 Arrears of Revenue as at end of Past Five Financial Periods 70 4-22 Mauritius Revenue Authority - Book Balance of Arrears of Revenue 71 Continued iii Table Description Page 4-23 Treasury - Arrears of Revenue 71 4-24 Collectible and Non-Collectible Debts as at 30 June 2019 76 4-25 Arrears of Revenue as of 30 June 2018 and 30 June 2019 76 4-26 Age Analysis of Collectible Debts as at 31 December 2019 77 4-27 Irrecoverable Debts written off in 2018-19 78 4-28 Collection of Contributions 79 4-29 Cases excluded from Debtors 93 4-30 Movement of Arrears of Revenue 97 MINISTER MENTOR’S OFFICE, MINISTRY OF DEFENCE AND RODRIGUES 6-1 Number of Servicing/Maintenance Cost of Vehicles 108 MINISTRY OF FOREIGN AFFAIRS, REGIONAL INTEGRATION AND INTERNATIONAL TRADE 8-1 Amounts budgeted for the implementation of projects in New Delhi 121 8-2 Rental paid by the Ministry to house three Organisations 123 MINISTRY OF TECHNOLOGY, COMMUNICATION AND INNOVATION 9-1 Budget v/s Actual Expenditure for Year 2018-19 125 9-2 Budgeted and Actual Expenditure for Year 2018-19 126 MINISTRY OF EDUCATION AND HUMAN RESOURCES, TERTIARY EDUCATION AND SCIENTIFIC RESEARCH 11-1 Five projects examined 140 MINISTRY OF AGRO-INDUSTRY AND FOOD SECURITY 15-1 Seeds Production compared to Annual Seeds Requirement 167 15-2 Budgeted and Actual Disbursements during the past four Financial 172 Years 15-3 Livestock Farmers and Animal Population Trend for Cattle and Goat 173 MINISTRY OF SOCIAL INTEGRATION AND ECONOMIC EMPOWERMENT 18-1 Planned Target not Achieved 186 MINISTRY OF HOUSING AND LANDS 20-1 Arrears of Revenue as of 30 June 2019 201 20-2 Applicable Fee for Parcel Identification Number 204 MINISTRY OF CIVIL SERVICE AND ADMINISTRATIVE REFORMS 21-1 Basic Salaries paid to Outposted Officers for 2018-19 209 iv LIST OF TABLES LIST OF APPENDICES Appendix Description Page I Overview of Mandate and Audit Process 225 II List of Statutory Bodies audited by the Director of Audit 235 IIA Statutory Bodies - Financial Statements not yet submitted 239 IIB Statutory Bodies - Financial Statements Certified but not yet 245 Laid before National Assembly III List of Local Authorities audited by the Director of Audit 255 IV List of Special Funds audited by the Director of Audit 257 IVA Special Funds - Financial Statements not yet Submitted 259 IVB Special Funds - Financial Statements Certified but not yet Laid 261 before National Assembly V List of State Owned Companies, Other Bodies and Projects 263 audited by the Director of Audit VA State Owned Companies and Other Bodies - Financial Statements 265 not yet Submitted v vi LIST OF APPENDICES Back to Contents OVERVIEW Pursuant to the provisions of Section 110 of the Constitution of the Republic of Mauritius and Section 20 of the Finance and Audit Act, I am pleased to submit my report on the results of the audit of the Accounts of the Government of the Republic of Mauritius for the financial year 2018-19. This Report is submitted to the Minister of Finance, Economic Planning and Development to be laid before the National Assembly, in accordance with Section 20 of the Finance and Audit Act. The Public Accounts Committee deliberates on the Report and may call upon government officials to account for lapses, where it deems necessary. I am submitting this Report within the required statutory time-frame, together with – (a) a Report on the audit of the Accounts of the Rodrigues Regional Assembly (RRA); (b) copies of the Annual Statements of the Government and the Rodrigues Regional Assembly for the financial year 2018-19, submitted to me in accordance with Section 19 of the Finance and Audit Act; and (c) Certificates of Audit on those Annual Statements. The above Reports, Statements and Certificates will be posted on the website of the National Audit Office (NAO) after they are laid before the National Assembly. Scope of Report This Report contains a summary of the most significant audit observations which resulted from audits carried out by the NAO on the accounts of the Government. These are typically observations which, in my opinion, indicate shortcomings that may have significant impact on finances, resources and service delivery, or that may adversely affect financial governance and controls if not corrected. These audit observations were communicated and discussed with the respective Accounting Officers of Ministries and Government Departments concerned. This Report also contains- (a) at Appendix I, an overview of the NAO mandate and audit process; and (b) at Appendices II to V, the lists of other public entities which are audited by NAO, together with the status of the submission of their respective financial statements. They comprise Statutory Bodies, Local Authorities, Special Funds, State Owned Companies and Other Bodies. I am also enclosing a copy of my audit certificate on the accounts of the Government, together with copies of the Statement of Financial Position of the Government as at 30 June 2019 and the Statement of Financial Performance, the Statement of Changes in Net Assets or Equity, the Cash Flow Statement and the Statement of Comparison of Budget Estimates and Actual Amounts for the financial year then ended. 1 Audit Authority NAO’s mandate stems from Section 110 of the Constitution of the Republic of Mauritius, making the Office one of the state institutions that support constitutional democracy. The Constitution provides that the public accounts of Mauritius and of all courts of law and all authorities and officers of the Government shall be audited and reported on by the Director of Audit, and for that purpose the Director of Audit or any person authorised by him in that behalf shall have access to all books, records, reports and other documents relating to those accounts.
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