AUDITOR-GENERAL REPORT for the FINANCIAL YEAR ENDED DECEMBER 31, 2018 ON LOCAL AUTHORITIES

INTRODUCTION
With the end of the 2018 financial year for Local Authorities I take the opportunity to report to you my audit findings. The primary purpose of financial statements is to provide relevant and reliable information to users about a reporting entity’s financial position. In the public sector, the users of financial statements include ministers, the Parliament and the community. The objectives of a financial statements audit in the public sector are often broader than expressing an opinion whether the financial statements have been prepared, in all material respects, in accordance with the applicable financial reporting framework but also address service delivery issues.

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