AUDIT CERTIFICATE OF THE DIRECTOR OF AUDIT ON THE ANNUAL STATEMENTS OF REPUBLIC OF MAURITIUS FOR THE YEAR ENDED 30 JUNE 2003
I have audited the annual statements of the Republic of Mauritius, for the year ended 30 June 2003 as required by the Constitution of Mauritius and the Finance and Audit Act.
Responsibilities of the Accountant General.
The Finance and Audit Act requires the Accountant General to sign and submit to Director of Audit, statements referred to in Section 19(3), within six months of the close of the financial year.
Responsibilities of the Director of Audit
It is my responsibility to form an independent opinion, based on my audit, on the statements and to submit copies of these statements together with a certificate of audit and a report to the Minister responsible for finance, who shall as soon as possible thereafter lay those documents before the National Assembly.
Basis of Opinion.
I conducted my audit in accordance with government auditing standards and procedures that are consistent with those recommended by the International Organisation of Supreme Auditing Institutions. The audit includes an examination of the accounts relating to public money, property and other assets of the Republic of Mauritius. It also includes an assessment to satisfy myself that revenue is properly collected and safeguarded by reasonable precautions, that money provided by the National Assembly is used as the National Assembly intended and that financial and accounting instructions are adequate and effective.
I planned and performed my audit so as to obtain all the information and explanations which I considered necessary in order to provide me with sufficient evidence to give reasonable assurance that the statements are free from material misstatements. I believe that the audit provides a reasonable basis for my opinion.
OPINION
Except for matters referred to in my Report of 18 November 2003, in my opinion, the attached Statements have been properly drawn up so as to show a correct view of the financial transactions of the Republic of Mauritius for the year ended 30 June 2003 and comply with the Finance and Audit Act.
National Audit Office
Air Mauritius Centre
PORT LOUIS
18 November 2003
