This report presents the findings of the Financial Audit conducted on the operations and financial statements of the Office of the Auditor General. The audit was undertaken in accordance with applicable public sector auditing standards and was designed to assess the accuracy, completeness, and reliability of financial records, as well as the effectiveness of internal controls and compliance with relevant laws and regulations.

The audit covered key financial processes including budgeting, revenue management, expenditure controls, procurement, and financial reporting. The objective was to determine whether financial transactions were properly authorised, recorded, and reported, and whether resources were utilised in an efficient and accountable manner.

The findings indicate that while the institution has established foundational financial management systems and procedures, several areas require strengthening. Notable issues identified include gaps in documentation and record-keeping, inconsistencies in the application of internal controls, and delays in financial reporting processes. Instances of non-compliance with established procedures were also observed, particularly in procurement and expenditure approval processes.

Despite these challenges, there are positive developments, including ongoing efforts to improve financial governance, increased adoption of digital systems, and commitment by management to address identified gaps. These efforts provide a strong basis for enhancing accountability and transparency.

The report provides a set of practical recommendations aimed at strengthening internal controls, improving compliance, enhancing financial reporting, and building institutional capacity. Implementation of these recommendations will support the Office in achieving more robust financial management practices and aligning with international public sector standards.