Report of the Auditor-General – 2009 on the control of and on transactions with or concerning the public monies and property of Papua New Guinea PART III Provincial Governments Local-level Governments Hospital Boards Business Arms and Subsidiary Corporations Provincial Authorities Other Audits Phone: (+675) 3012200 Fax: (+675) 325 2872 Email:
[email protected] Website: www.ago.gov.pg 24 October, 2011 The Honourable Jeffery Nape, MP Speaker of the National Parliament Parliament House WAIGANI National Capital District Dear Mr Speaker, In accordance with the provisions of Section 214 of the Constitution of the Independent State of Papua New Guinea, I have the honour to transmit to the National Parliament Part III of my Report for the year 2009. The Part III 2009 report covered the periods from 2006 to 2008. This report embodies the results of audits of each of the Accounts of Provincial Governments and Local-level Governments, their Business Arms, Funds and Trusts, Hospital Boards and the District Treasuries on the usage of the District Improvement Program funds. Yours sincerely, PHILIP NAUGA Acting Auditor-General REPORT OF THE AUDITOR-GENERAL PART III FOR YEAR 2009 TABLE OF CONTENTS SUBJECT PAGE NO. FOREWORD 1 1. ROLE OF THE AUDITOR-GENERAL AND AUDIT MANDATE…......… 3 • Role of the Auditor-General………………………………………… 3 • Mandate of the Auditor-General………………………………….… 4 2. SCOPE OF THE AUDIT………………………………………………..…… 6 • Introduction…………………………………………………….…… 6 • Organic Law on Provincial Governments and Local-level 6 Governments....................................................................................... • Provincial Governments and Local-level Governments……….…… 7 • Hospital Boards………………………………………………….…… 7 • Business Arms and Subsidiary Corporations……………………… 8 • Provincial Authorities……………………………………….……… 8 • Other Audits………………………………………………….……… 9 • Appointment of an Agent Auditor………………………….……… 9 • Disposal of Audits…………………………………………………… 9 3.