The Financial Audit function of the Office of the Auditor General examined the financial statements of public sector entities to determine their accuracy, completeness, and compliance with applicable legal and regulatory frameworks. The audits assessed whether financial reports were prepared in accordance with recognised public sector accounting standards and whether they reflected a true and fair view of the entities’ financial positions.

The audit process involved a detailed review of accounting records, evaluation of internal control systems, and verification of transactions to ensure proper utilisation of public resources. A risk based approach was applied to prioritise high impact areas, enabling efficient allocation of audit effort while maintaining the required level of scrutiny.

Findings from the audits highlighted instances of non compliance, weaknesses in financial controls, and gaps in financial management practices. Recommendations were provided to address these issues, strengthen accountability mechanisms, and improve overall financial governance.

The Financial Audit function contributed to enhanced transparency, supported oversight and decision making processes, and reinforced public confidence in the management of government finances.