Para 3.16.6 — MSO

Audit Procedure

Objectives of Certification 3.16.6 The primary objectives of certifying the annual accounts are:

(i) to verify whether the accounts prepared are correct and complete in all respects;

(ii) to ascertain whether the systems followed in the compilation of accounts leading to the Finance Accounts and Appropriation Accounts are satisfactory and fault free;

(iii) to examine whether acceptable Government accounting standards for financial reporting and disclosures have been complied with; and

(iv) additionally, in the case of Appropriation Accounts, to verify whether moneys shown in the accounts as having been disbursed were legally available for and applicable to the service or purpose to which they have been charged or applied.