The 31^st August is looming fast and Alastair Swarbrick still needs more input from the general public before that cut-off date on his proposed three year audit plan.

Swarbrick, Cayman Islands Auditor General (Aud.Gen) has said his office wants to hear more from the public before the deadline expires what they think are the priorities and any areas the office has neglected and to put forward other areas of public interest.

Whilst saying he was pleased with the input his office has received so far he encourages everyone to come forth with their ideas for audits based on their personal experience with the government operations.  With limited resources available to my Office, it is critical we focus our audit efforts on those areas that will provide the greatest benefit to our Legislators”.

To help our readers understand what the Aud. Gen.’s audit plan is we show it here:

INTRODUCTION

Under the constitution and the PMFL the Auditor General has the power and the duty to report the results of his work to the Legislative Assembly, and then make the results of his work public. The Auditor General meets these obligations through:

•          General reports each year on the outcomes of the OAG’s audit work, with progress reports during the year as necessary.

•          Performance audit reports issued throughout the year on work instigated by his Office or at the request of the Legislative Assembly.

Performance audit reports are generally focused on value for money – economy, efficiency, effectiveness

– and on governance and accountability.  The Office of the Auditor General carries these out and reports through two mechanisms:

•          Performance audits based on a planned and published programme of work, covering efficiency, effectiveness, economy, governance and accountability.

•          Public interest audits focused on issues that are identified or investigations that are requested during the year, and which in the public interest, should be reported to the Legislative Assembly in as short a time frame as possible. In general these are reactive, will cover single issues at an individual entity, and to an extent, will draw from issues identified through our audit of the financial statements.

WHAT ISSUES DO YOU THINK WE SHOULD LOOK INTO?

We are currently consulting on which performance audit topics we should consider over the next three years. Your views will help us ensure our work is broad and balanced, focuses on where we can have most impact and is responsive to the concerns of stakeholders. Our focus continues to be on value for money – economy, efficiency, effectiveness – and on governance and accountability.

The topics we have listed in this consultation document are based on our preliminary assessment of significance and risk across Government operations, and consideration of those areas where we believe we can provide greatest impact and added value. The potential audits vary in size and scope, and it is our intention to balance our programme between larger government wide audits and smaller more discrete ones.

Your views on the topics and their priority are important to ensure these are the right areas that we should be concentrating on or if there others in which we could have greater impact and added value.

After completing our consultation, we will publish our proposed programme of performance audits for the next three years. However, as we live in a dynamic environment, we will continue to reflect and consult on our programme, in particular with senior managers in the Government and with the Public Accounts Committee, and as appropriate it will be amended to reflect up to date information and assessment. For instance the programme is subject to change depending on the availability of audit resources, the significance of new topics or issues that arise from time to time and become a priority (including public interest reports).

Please send us your feedback by 31 August 2013 either by emailing [email protected] or writing to:

The Auditor General

Office of the Auditor General

PO Box 2583

Grand Cayman KY1-1103

Cayman Islands

I also welcome your phone calls to discuss this document.  If that is your preference, please call me at

(345) 244-3201.

(signed)

Alastair Swarbrick MA(Hons), CPFA           12 June 2013

Auditor General

George Town, Grand Cayman

Cayman Islands

Please see attachments ‘Performance Audits’ 1-3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Contact us

Physical Address:

3rd Floor Anderson Square

64 Shedden Road, George Town Grand Cayman

Business hours:

8:30am – 4:30pm

Mailing Address:

Office of the Auditor General

P. O. Box 2583 Grand Cayman KY1– 1103

CAYMAN ISLANDS

Email: [email protected]

T: (345) 244 3211 Fax: (345) 945 7738

Complaints

To make a complaint about one of the organisations we audit or about the OAG itself, please contact Garnet Harrison at our address, telephone or fax number or alternatively email:[email protected]

Freedom of Information

For freedom of information requests please contact Garnet Harrison at our address, telephone or fax number. Or alternatively email: [email protected]

Website: www.auditorgeneral.gov.ky

Please see iNews Cayman story published July 10^th 2013 “Auditor General consults public” at: http://www.ieyenews.com/2013/07/auditor-general-consults-public/